CBDT Income Tax Circulars (2020)

List of latest Income Tax Circulars (2020) issued by CBDT for making amendments in provisions of Income Tax Act/ Rules, along with pdf copy download link.

CBDT Income Tax Circulars 2020 (No./ Date/ Particulars)
CBDT Income Tax Circular 12/2020 dt. 20 May 2020: CBDT clarifies that provisions of prescribed electronic modes under section 269SU of the Income-tax Act, 1961 shall not be applicable to specified persons having B2B transactions. Circular 12/2020
CBDT Income Tax Circular 11/2020 dt. 8 May 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. Circular 11/2020
Corrigendum dt. 27 April 2020 to CBDT Circular 9/2020: Clarifications on provisions of the Direct Tax Vivad se Vishwas Act, 2020. Corrigendum dt. 27 April 2020
CBDT Income Tax Circular 10/2020 dt. 24 April 2020: CBDT further defers the reporting requirement of revised Form 3CD, relating to Clause 30C (GAAR) and Clause 44 (GST), upto 31st March 2021. Circular 10/2020 | Read More
CBDT Income Tax Circular 9/2020 dt. 23 April 2020: Clarifications on provisions of the Direct Tax Vivad se Vishwas Act, 2020. Circular 9/2020 | Corrigendum dt. 27 April 2020
CBDT Income Tax Circular 8/2020 dt. 13 April 2020: Clarification regarding short deduction of TDS/ TCS due to increase in rates of surcharge by Finance (No.2) Act, 2019. Circular 8/2020
CBDT Income Tax Circular C1 of 2020 dt. 13 April 2020: Clarification in respect of option under section 115BAC of the Income-tax Act, 1961. Circular C1 of 2020
Corrigendum dt. 5 March 2020 to CBDT Circular 4/2020
CBDT Income Tax Circular 7/2020 dt. 4 March 2020: CBDT clarifies provisions of Direct Tax Vivad se Vishwas Scheme 2020 introduced in Budget 2020 for resolution of  pending income tax disputes. Circular 7/2020
CBDT Income Tax Circular 6/2020 dt. 19 Feb. 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). Circular 6/2020
CBDT Income Tax Circular 4/2020 dt. 16 Jan. 2020: ​Income-tax Deduction from salaries during the Financial Year 2019-20 under section 192 of the Income-tax Act, 1961. Circular 4/2020 | Read More
CBDT Income Tax Circular 1/2020 dt. 3 Jan. 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. Circular 1/2020
CBDT Updates (Income Tax)
For downloading various Circulars, Instructions, Notifications, Orders, Press Releases, etc. issued by CBDT in different years, please refer the following links:
CBDT Circulars: 2020, 2019, 2018
CBDT Instructions: 2020, 2019, 2018
CBDT Notifications: 2020, 2019, 2018
CBDT Orders: 2020, 2019, 2018, 2017
CBDT Press Releases: 2020, 2019, 2018
Note: For Official/ updated copy of relevant Circulars/ Instructions/ Notifications/ Orders, please visit the Income Tax Deptt. website.

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