List of Income Tax Circulars issued by the Central Board of Direct Taxes (CBDT) during 2020, clarifying/ amending provisions of Income Tax Act/ Rules:

CBDT Income Tax Circulars 2020 (No./ Particulars)
21/2020 : 34 FAQs on provisions of the Direct Tax Vivad se Vishwas Act 2020.
20/2020 : Instructions on provisions/ rates applicable in respect of TDS on salary payment u/s 192 during Financial Year 2020-21.
19/2020 : ​Condonation of delay u/s 119(2)(b) for filing of Form 10BB (AY 2016-17 and subsequent years).
18/2020 : Clarification under the Direct Tax Vivad se Vishwas Act, 2020 regarding payment upto 31st March 2021.
17/2020 : Guidelines/ clarifications on TDS u/s 194O regarding Ecom Operators payments.
16/2020 : CBDT advisory to banks for refund of charges collected from 1st January 2020 on transactions carried out using the prescribed electronic modes u/s 269SU.
15/2020 : Sovereign Wealth Fund notified for the purpose of Section 10(23FE).
14/2020 : Clarification on notification issued under clause (v) of proviso to section 194N prior to amendments by Finance Act, 2020.
13/2020 : One time relaxation provided to taxpayers to verify their Income tax returns for AY 2015-16 to 2019-20, which are pending for processing due to non-filing of ITR-V form, to complete the ITR filing process for respective years.
12/2020 : CBDT clarifies that provisions under IT Section 269SU, relating to acceptance of payment through the prescribed electronic modes, shall not be applicable to specified persons (business turnover of more than INR 50 crore) having only B2B transactions, provided at least 95 per cent of aggregate gross receipts during the previous year are by any mode other than cash.
11/2020 : CBDT clarification on determination of residency status of Individuals for the Previous Year 2019-20, who visited India but could not go back due to declaration of lock down by the Government (COVID-19), to avoid any adverse effect on their residential status.
10/2020 : CBDT further defers the reporting requirement of revised Form 3CD, relating to Clause 30C (GAAR) and Clause 44 (GST), upto 31st March 2021.
09/2020 : Clarifications on provisions of the Direct Tax Vivad se Vishwas Act, 2020. Also refer Corrigendum
08/2020 : Clarification regarding short deduction of TDS/ TCS due to increase in rates of surcharge by Finance (No.2) Act, 2019.
C1/2020 : Clarification in respect of option under section 115BAC of the Income-tax Act, 1961.
07/2020 : CBDT clarifies provisions of Direct Tax Vivad se Vishwas Scheme 2020 introduced in Budget 2020 for resolution of  pending income tax disputes.
06/2020 : CBDT prescribes revised guidelines for condonation of delay in filing of Income Tax Return for Assessment Year(s) 2016-17/ 2017-18/ 2018-19 and Form No. 9A/10 by charitable institutions u/s 119(2)(b).
04/2020 : ​Income tax Deduction from salaries during the Financial Year 2019-20 under section 192 of the Income-tax Act, 1961. Also refer Corrigendum
01/2020 : CBDT extends deadline for compounding of offences under Direct Tax Laws, as a one time measure. for taxpayers those who could not avail the benefit of this one-time relaxation window due to genuine hardships.
CBDT Updates (Income Tax)
Income Tax Circulars, Instructions, Notifications, Orders, Press Releases, etc. issued by the Central Board of Direct Taxes (CBDT) in different years:
CBDT Circulars: 2021, 2020, 2019, 2018, 2017
CBDT Instructions: 2020, 2019, 2018, 2017, 2016, 2015
CBDT Notifications: 2021, 2020, 2019, 2018, 2017
CBDT Orders: 2021, 2020, 2019, 2018, 2017
CBDT Press Releases: 2021, 2020, 2019, 2018, 2017, 2016, 2015
Note: For Official/ updated copy, please visit the Income Tax Deptt. website.