List of Income Tax Notifications issued by the Central Board of Direct Taxes (CBDT) during 2020, to make amendments in provisions/ procedures under the Income Tax Act/ Rules:

CBDT Income Tax Notifications 2020 (No./ Date/ Description)
93/2020 dt. 31/12/2020: CBDT further extends due dates for filing of Income Tax Returns (ITR)/ Tax Audit/ Transfer Pricing Report (TAR/ TPR) for FY 2019-20/ AY 2020-21.
92/2020 dt. 31/12/2020: Vivad se Vishwas Scheme Extension
88/2020 dt. 29/10/2020: CBDT notifies further extension of ITR/ TAR/ TPR filing due dates for AY 2020-21, in line with Press Release dt. 24th Oct. 2020.
85/2020 dt. 27/10/2020: Date for payment without additional amount extended under the Direct Tax Vivad se Vishwas Act 2020 from 31st December, 2020 to 31st March, 2021.
31/2020 dt. 29/05/2020: CBDT notifies new Income Tax Return (ITR) forms for FY 2019-20/ AY 2020-21 (i.e. ITR 1 Sahaj, 2, 3, 4 Sugam, 5, 6, 7 and ITR-V), vide Income-tax (12th Amendment) Rules, 2020, in line with the amendments made by the Finance Act, 2019.
30/2020 dt. 28/05/2020: CBDT notifies the Income-tax (11th Amendment) Rules, 2020, to amend Form 26AS and issuance procedure, w.e.f. 1st June 2020. IT Rule 31AB on Annual Statement of TDS/ TCS has been omitted and new IT Rule 114I on Annual Information Statement (Form 26AS) has been inserted.
29/2020 dt. 27/05/2020: CBDT notifies Income-tax (10th Amendment) Rules, 2020 for amending IT Rule 10V on Fund Managers’ Remuneration u/s 9A of the Income-tax Act, 1961. Also inserts/ amends Form No. 3CEJA/ 3CEK.
28/2020 dt. 27/05/2020: CBDT notifies exemption from Income u/s 10(46) of Income Tax Act, 1961, in the case of ‘Uttarakhand Environment Protection & Pollution Control Board, Dehradun’ for certain specified incomes during the assessment years 2020-21 to 2024-25, subject to certain conditions.
27/2020 dt. 27/05/2020: CBDT notifies exemption from Income u/s 10(46) of Income Tax Act, 1961, in the case of ‘Cochin Special Economic Zone Authority, Kochi’ for certain specified incomes during the assessment years 2018-19 to 2022-23, subject to certain conditions.
26/2020 dt. 21/05/2020: CBDT notifies exemption from Income u/s 10(46) of Income Tax Act, 1961, in the case of ‘Kerala Cooperative Development and Welfare Fund Board, Trivandrum’ for certain specified incomes during the assessment years 2019-20 to 2023-24, subject to certain conditions.
25/2020 dt. 20/05/2020: CBDT amends Rules 10TD and 10TE to notify Safe Harbour Rules for AY 2020-21, vide Income Tax (9th Amendment) Rules 2020 (Notification 25/2020 dt. 20 May 2020). Accordingly, the safe harbour rates of transfer pricing applicable during AY 2017-18 to 2019-20 will continue to apply for AY 2020-21. i.e. there will be no change in Safe Harbour Rates for AY 2020-21.
24/2020 dt. 08/05/2020: Central Government notifies “SHRI RAM JANMABHOOMI TEERTH KSHETRA” (PAN: AAZTS6197B) as place of historic importance and a renowned place of public worship for the purposes of exemption under Section 80G(2)(b) of the Income-tax Act, 1961 from the year F.Y. 2020-2021, relevant to the Assessment Year 2021-2022.
23/2020 dt. 06/05/2020: CBDT notifies the Income-tax (8th Amendment) Rules, 2020, to amends Mutual Agreement Procedure (MAP) laid down under Income-tax Rules, 1962​ (Rule 44G and Form 34F amended).
21/2020 dt. 20/03/2020: Corrigendum to CBDT Notification 18/2020 on The Direct Tax Vivad Se Vishwas Rules, 2020.
20/2020 dt. 20/03/2020: Jurisdiction of Assessing Officer assigned for the purpose of Chapter VIII of Finance Act, 2016.
18/2020 dt. 18/03/2020: The Direct Tax Vivad Se Vishwas Rules, 2020.
16/2020 dt. 05/03/2020: CBDT notifies certain securities for the purpose of section 47(viiab)(d) which are listed on a recognised stock exchange located in any IFSC in accordance with SEBI regulations.
15/2020 dt. 05/03/2020: CBDT notifies the Income-tax (7th Amendment) Rules, 2020 to insert new IT Rule 17c(va).
13/2020 dt. 26/02/2020: CBDT notifies the Special Jurisdictional Courts in the States of Punjab and Haryana and in the Union Territory of Chandigarh for the purposes of sub-section (1) of section 280A of the Income-tax Act, 1961 and section 84 of the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015.
12/2020 dt. 17/02/2020: CBDT notifies the Income tax (6th Amendment), Rules, 2020, applicable w.e.f. 1 April 2020, to amend the meaning of unauthorised colony as given in clause (b) of explanation to IT Rule 11UAC.
11/2020 dt. 13/02/2020: CBDT notifies the Income tax (5th Amendment), Rules, 2020, to insert new IT Rule 114AAA on ‘Manner of making permanent account number inoperative’.
08/2020 dt. 29/01/2020: CBDT revises/ reduces the cash payments limit from Rs. 20,000 to Rs. 10,000 per day under IT Rule 6DD vide Income-tax (3rd Amendment) Rules, 2020 (Notification No. 8/2020 dt. 29 January 2020). Also notifies new IT Rule 64BBA on ‘Other Electronic Modes’ of Payment.
03/2020 dt. 06/01/2020: CBDT amends IT Rules 10DA and 10DB on maintenance/ furnishing of information/ documents by Constituent Entity of an International Group, w.e.f. 1 April, 2020, vide Income-tax (2nd Amendment) Rules, 2020.
02/2020 dt. 03/01/2020: Indian Institute of Technology (Indian School of Mines), Dhanbad approved u/s 35(1)(iii)(ii) (i.e. for payments to conduct Research in Social Sciences or Statistical Research).
01/2020 dt. 03/01/2020: New/ Amended Forms ITR 1 Sahaj and Sugam 4 notified for FY 2019-20/ AY 2020-21.
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.