TRACES - TDS Reconciliation Analysis and Correction Enabling System
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Circulars and Notifications

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Circulars

Circular Date Circular Number Size Description File Format
30-Jun-2021 13/2021 1688 KBGuidelines under section 194Q of the Income-tax Act,1961-reg.
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21-Jun-2021 11/2021 864 KBCircular regarding use of functionality under Section 206AB and 206CCA of the Income-tax Act, 1961-reg.
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20-May-2021 09/2021 624 KBExtension of Time Limits of certain compliances to provide relief to taxpayers in view of the severe pandemic.
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30-Apr-2021 08/2021 323 KBExtension of time lines related to certain compliances by the Taxpayers under the Income-tax Act 1961.
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03-Dec-2020 20/2020 9743 KBDEDUCTION OF TAX AT SOURCE - INCOME -TAX DEDUCTION FROM SALARIES UNDER SECTION 192 OF THE INCOME -TAX ACT, 1961 DURING THE FINANCIAL YEAR 2020-21.
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29-Sep-2020 17/2020 2093 KBGuidelines under section 194-O(4} and section 206C(1-I} of the Income Tax Act, 1961-reg.
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20-Jul-2020 14/2020 451 KBClarification in relation to notification issued under clause (v} of proviso to section 194N of the Income tax, 1961 (the Act} prior to its amendment by Finance Act, 2020 (FA2020}-Reg.
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13-Apr-2020 C1/2020 494 KBClarification in respect of option under section 115BAC of the Income tax Act,1961.
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13-Apr-2020 8/2020 389 KBClarification regarding short deduction of TDS/TCS due to increase in rate of surcharge by Finance (No.2} Act, 2019-reg.
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16-Jan-2020 4/2020 1024 KBDEDUCTION OF TAX AT SOURCRE-INCOME TAX DEDUCTION FROM SALARIES UNDER SECTION 192 OF THE INCOME-TAX ACT,1961 DURING THE FINANCIAL YEAR 2019-20.
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19-Dec-2019 03/2019 220 KBOrder under section 119(2} of the Income Tax Act,1961-Extension of the due date of payment of tax deducted at source under 194M of the Act-reg.
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08-Feb-2019 1/2019 249 KBCORRIGENDUM TO CIRCULAR NO.1 OF 2019 DATED 1.01.2019.
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01-Jan-2019 01/2019 1104 KBDEDUCTION OF TAX AT SOURCE - INCOME -TAX DEDUCTION FROM SALARIES UNDER SECTION 192 OF THE INCOME -TAX ACT, 1961 DURING THE FINANCIAL YEAR 2018-19.
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2-Jan-2017 01 / 2017 490 KB DEDUCTION OF TAX AT SOURCE - INCOME -TAX DEDUCTION FROM SALARIES UNDER SECTION 192 OF THE INCOME -TAX ACT, 1961 DURING THE FINANCIAL YEAR 2016-17.
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13-Oct-2016 35 / 2016 863 KB Applicability of TDS provisions of sec 194-I of the Income-tax Act,1961 on lump sum lease premium paid for acquisition of long term lease-regarding.
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25-June-2016 23 / 2016 727 KB Amendment in section 206C of the Income-tax Act vide finance act 2016-clarifications regarding.
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8-June-2016 22 / 2016 493 KB Amendment in section 206C vide finance act 2016-clarifications regarding.
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23-May-2016 18 / 2016 1568 KB Relaxation of Furnishing of UIN in case of Form 15 G/15 H for certain quarters
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28-Dec-2015 23 / 2015 956 KB TDS under section 194A of the Act on interest on fixed deposit made on directions of courts
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02-Dec-2015 20 / 2015 818 KB INCOME-TAX DEDUCTION FROM SALARIES DURING THE FINANCIAL YEAR 2015-16 UNDER SECTION 192 OF THE INCOME-TAX ACT, 1961
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05-Dec-2015 465 KB CBDT extends due date for TDS/ TCS deposit for Tamil Nadu
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04-Mar-2014 07 / 2014 1278 KB Ex-post facto extension of due date for filing TDS/TCS statement for FY 2012-13 and 2013-14
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10-Oct-2013 08 / 2013 334 KB Income-Tax deduction from salaries during the Financial Year 2013-14 under Section 192 of the Income-Tax Act, 1961
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17-Apr-2013 04 / 2013 35 KB Issuance of certificate for Tax Deducted At Source in Form 16 in accordance with the provisions of Section 203 of the Income Tax Act, 1961, read with Rule 31 of the of the Income Tax Rules, 1962
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09-Apr-2012 01 / 2012 98 KB Issuance of TDS Certificates in Form 16A downloaded from TIN website – Circular under Section 119 of the Income Tax Act, 1961
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13-May-2011 03 / 2011 147 KB Issuance of TDS Certificates in Form 16A downloaded from TIN website and option to authenticate the same by way of digital signature – Circular under Section 119 of the Income Tax Act, 1961
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To view more Circulars click on this link https://www.incometaxindia.gov.in

Notifications

Notification Number Date of Issue Size Description File Format
110/2021 17-Sep-2021559 KB [Notification No. 110/2021/F. No. 275/27/2021-IT(B)]
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99/2021 02-Sep-20211006 KB Income-tax (26th Amendment) Rules, 2021.
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01/2021 22-Jun-2021555 KB Compliance Check Functionality for Section 206AB & 206CCA of Income-tax Act 1961.
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71/2021 08-Jun-2021637 KB Income-tax (71th Amendment) Rules, 2021.
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18/2021 16-Mar-2021993 KB Income-tax (5th Amendment) Rules,2021 29BA. Application for grant of certificate for determination of appropriate proportion of sum (other than Salary), payable to non-resident, chargeable in case of the recipients.
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15/2021 11-Mar-2021599 KB Income-tax (3rd Amendment) Rules, 2021.
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54/2020 24-Jul-2020520 KB Amendment of rule 31AA, Form 27EQ.
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43/2020 03-Jul-2020835 KB Amendment of rule 31A, Form 26Q & 27Q.
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35/2020 24-Jun-2020451 KB Extension of time limits under the Income-tax Act, 1961 and related Acts.
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98/2019 18-Nov-2019 119 KB Amendment of Income-tax Rules, 1962 for notifying Challan-cum statement for the purposes of section 194M of the Income-tax Act, 1961.
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41/2019 22-May-2019 100 KB Income Tax (4th amendment) Rules, 2019 - Modification in Form No. 15H.
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08/2018 31-Dec-2018 287 KB Procedure, format and standards for filing an application for grant of certificate for deduction of Income-tax at any lower rate or no deduction of Income-tax under sub-section (1) of Section 197 / collection of the tax at any lower rate under subsection (9) of Section 206C of the Income-tax Act, 1961 through TRACES- reg.
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09/2019 06-May-2019 6812 KB Procedure, format and standards for issuance of certificate for tax deducted at source in Part B of Form 16.
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36/2019 12-Apr-2019 482 KB Notification in respect of amendment of Form No. 16 and Form No. 24Q
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08/2017 13-Sep-2017 32 KB TDS on interest on deposits made under the Capital Gains Accounts Scheme, 1988 where the depositor has deceased
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42/2017 2-June-2017 896 KB CBDT Notification No. 42/2017 Dated 2nd June 2017
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6/2017 30-May-2017 562 KB Declaration in Form 15G/15H to be furnished to the Deductor/Payer for each Financial Year - Clarifications - reg.
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5/2017 29-May-2017 410 KB TDS and filing of ITR in case both the parents are dead of minor - reg.
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12/2016 08-Dec-2016 1870 KB Procedure for the purposes of furnishing and verification of Form 27BA for removing of default of Short Collection and/or Non Collection of Tax at Source - Reg.
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11/2016 02-Dec-2016 1730 KB Procedure for the purposes of furnishing and verification of Form 26A for removing of default of Short Deduction and/or Non Deduction of Tax at Source - Reg.
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10/2016 31-Aug-2016 1474 KB Extension of due date for quarterly furnishing of 15G/15H declarations - reg
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53/2016 24-June-2016 199 KB Relaxation from deduction of tax at higher rate under section 206AA for non - residents
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11/2016 22-Jun-2016 886 KB Procedure for online submission of statement of deduction of tax under sub-section (3) of section 200 and statement of collection of tax under proviso to sub-section (3) of section 206C of the IT act, 1961 read with rule 31A (5) and rule 31 AA (5) of the IT rules, 1962 respectively.
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9/2016 09-June-2016 397 KB Simplification of procedure for Form No.15G & 15H - Clarifications - reg
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30/2016 29-Apr-2016 302 KB In exercise of the powers conferred by sections 192, 200 and 206C, read with section 295 of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes makes the amendments in the Income-tax Rules, 1962
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3/2015 01-Dec-2015 2552 KB Stringent Authentication mechanism through Corporate Head Quarter Server for filing of Correction statements & download of TDS certificates, Consolidated files etc. by Banks/Corporates – regarding
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4/2015 01-Dec-2015 2091 KB Simplification of procedure for Form No.15G & 15H – regarding
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3 15-Jan-2013 93 KB Centralised Processing of Statements of Tax Deducted at Source Scheme, 2013
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To view more notifications click on this link https://www.incometaxindia.gov.in