CBDT Income Tax Instructions (Year/ Ref. No./ Date/ Particulars)
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| 2021 |
| CBDT Income Tax Instructions dt. 23/02/2021 : CBDT Instructions u/s 119 of Income Tax Act, 1961 read with sections 6 and 84 of Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015, regarding handling of Income-tax cases and Black Money cases. |
| 2020 |
| ITR-1 Sahaj, ITR-2, ITR-3, ITR-4 Sugam, ITR-5, ITR-6 and ITR-7: CBDT Instructions for Filing New ITR Forms (ITR 1 Sahaj, ITR 2, ITR 3, ITR 4 Sugam, ITR 5, ITR 6, ITR 7) for AY 2020-21, along with revised list of Business Codes. Read More… |
| 2019 |
| ITR 1 Sahaj, ITR 2, ITR 3, ITR 4 Sugam, ITR 5, ITR 6, ITR 7: CBDT Instructions for Filing New ITR Forms for AY 2019-20, along with revised list of Business Codes. Read More… |
| 2018 |
ITR 1 Sahaj, ITR 2, ITR 3, ITR 4 Sugam, ITR 5, ITR 6, ITR 7: CBDT Instructions for Filing New ITR Forms for AY 2018-19, along with revised list of Business Codes. Read More…
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| CBDT Income Tax Instructions 1/2018 dt. 14/02/2018: CBDT Instructions regarding procedure for conducting e-assessments in scrutiny cases. |
| 2017 |
| CBDT Income Tax Instructions dt. 24/11/2017 : CBDT instructions on important issues to be considered while framing scrutiny assessment of the belated/ revised returns filed by the assessees post demonetisation. |
| CBDT Income Tax Instructions dt. 10/2017 dt. 15/11/2017: CBDT instructions on processing of Income Tax Returns (ITR) filed in Form 2, 3, 4, 5 & 6 u/s 143(1) and applicability of Section 143(1)(a)(vi) introduced by Finance Act 2016. |
| CBDT Income Tax Instructions dt. 03/2017 dt. 21/02/2017: CBDT Instructions regarding Standard Operating Procedure (SOP) to be followed by AO for verification of cash transactions relating to demonetisation. |
| 2016 |
| CBDT Income Tax Instructions dt. 11/2016 dt. 13/10/2016: CBDT instructions on electronic mode of communication (email) as a valid mode of service for issuance of Form-2 and eligibility of the assessee to file declaration under the Income Declaration Scheme in cases where search and seizure operation has been conducted on or after 01.06.2016. |
| CBDT Income Tax Instructions dt. 10/2016 dt. 28/09/2016: CBDT Instructions for allowing filing of declaration under the Income Declaration Scheme, 2016 by persons not having PAN, along with procedure for issuance of Form 2 by Authorities. |
| CBDT Income Tax Instructions dt. 15/09/2016 : CBDT instructions for keeping the counters open till midnight of 30/09/2016 for receiving declaration under the Income Declaration Scheme 2016. |
| CBDT Income Tax Instructions dt. 04/2016 dt. 13/07/2016: CBDT instructions on criteria for compulsory manual selection of returns/ cases for scrutiny during financial year 2016-17. |
| 2015 |
| CBDT Income Tax Instructions dt. 18/2015 dt. 23/12/2015: Instructions regarding MAT applicability u/s 115JB on foreign companies for the period prior to 01/04/2015. |