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CBDT Circulars

S.NoCircular TitleLink
1Circular No. 6/2025 : ​Extension of due date for furnishing return of income for the Assessment Year 2025-26​ 27 May 2025 !NewView Document
2Circular No. 5/2025 : Order under section 119 of the Income-tax Act, 1961 for waiver on levy of ​interest under section 201(1A)(ii)/ 206C(7) of the Act, as the case maybe, in specific cases 28 March 2025View Document
3Circular No. 4/2025 : Frequently Asked Questions (FAQs) on Guidelines for Compounding of Offences under the Income-Tax Act, 1961 dated 17.10.2024 17 March 2025View Document
4Circular No. 3/2025 : Income-tax deduction from salaries during the financial year 2024-25 under section 192 of the Income-tax Act, 1961 20 February 2025View Document
5Circular No. 2/2025 : Extension of due date for filing of Form No. 56F under the Income-tax Act, 1961 18 February 2025View Document
6Circular No. 1/2025 : Guidance for application of the Principal Purpose Test (PPT) under India's Double Taxation Avoidance Agreements 21 January 2025View Document
7Circular No. 21/2024 : Extension of due date for furnishing belated/revised return of income for the Assessment Year 2024-25 in certain cases 31 December 2024View Document
8Circular No. 20/2024 : ​Extension of due date for determining amount payable as per column (3) of Table specified in section 90 of Direct Tax Vivad Se Vishwas Scheme, 2024​ 30 December 2024View Document
9Circular No. 19/024 : ​Guidance Note 2/2024 on provisions of the Direct Tax Vivad se Vishwas Scheme, 2024 16 December 2024View Document
10Circular No. 18/2024 : Extension of due date for furnishing return of income in the case of an assessee who is required to furnish a report referred to in section 92E for the AY 2024-25 30 November 2024View Document