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)
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)
For downloading various Income Tax Circulars, Instructions, Notifications, Orders, Press Releases, etc. issued by the Central Board of Direct Taxes (CBDT) in different years, please refer the following links:
CBDT Circulars: 2021, 2020, 2019, 2018, 2017
CBDT Instructions: 2020, 2019, 2018
CBDT Notifications: 2021, 2020, 2019, 2018, 2017
CBDT Orders: 2020, 2019, 2018, 2017
CBDT Press Releases: 2021, 2020, 2019, 2018
Note: For Official/ updated copy of relevant Circulars/ Instructions/ Notifications/ Orders, please visit the Income Tax Deptt. website.