Income Tax Department

Circular No. 16/2023 : ​Extension of timelines for filing of Form 10B/10BB and Form ITR-7 for the Assessment Year 2023-24 18 September 2023

Circular No. 15/2023 : ​Guidelines under clause (10D) of section 10 of the Income-tax Act, 1961​ 16 August 2023

.. .' F. NO.370142/28/2023-TPL Government of India Ministry of Finance Department of Revenue (Central Board of Direct Taxes) *********** Circular No. 15 of 2023 Dated tbe 16 th August

Circular No. 14/2023 : ​Standard Operating Procedure (SOP) for making application for recomputation of total income of a co-operative society engaged in the business of manufacture of sugar, as provided for in sub-section (19) of Section 155 of the Income-tax Act, 1961​ 27 July 2023

F. No.370133 18/2023-TPL Government of India Ministry of Finance Department of Revenue (Central Board of Direct Taxes) (TPL Division) *********** Circular No. 14 of 2023 Dated

Circular No. 13/2023 : Condonation of delay under clause (b) of sub-section (2) of section 119 of the Income-tax Act, 1961 for returns of income claiming deduction u/s 80P of the Act for various assessment years from AY 2018-19 to AY 2022-23 26 July 2023

F.No.173/2112023-IT A-I Government of India Ministry of Finance Department of Revenue Central Board of Direct Taxes Circular No. 13 12023 ~ New Delhi the2b July, 2023 Sub

Circular No. 12/2023 : ​Clarification regarding taxability of income earned by a non-resident investor from off-shore investments in investment fund routed through an Alternative Investment Fund 12 July 2023

F.No.22SI79/2019-IT A-II Government of India Ministry of Finance Department of Revenue Central Board of Direct Taxes Circular No. 12 12023 North-Block para 3 of the Circular NO.14

Circular No. 11/2023 : ​Corrigenda to Circular No. 10 of 2023 dated 30th June, 2023 6 July 2023

Circular No. 11 of 2023 F. No. 370142!23!2023-TPL Government of India Ministry of Finance Department of Revenue Central Board of Direct Taxes (TPL Division) ***** New Delhi , the

Circular No. 10/2023 : Circular to remove difficulty in implementation of changes relating to Tax Collection at Source (TCS) on Liberalised Remittance Scheme (LRS) and on purchase of overseas tour program package 30 June 2023

Circular No. 10 of 2023 F. No. 37 014212312023-TPL Government of lndia Ministry of Finance Department of Revenue Central Board of Direct Taxes (TPLDivision) New Delhi, dated 30th

Circular No. 9/2023 : Order under section 119 of the Income-tax Act, 1961 for extension of time limits for submission of certain TDS/TCS Statements 28 June 2023

Sub: Circular No. 9 /2023 F.N0.370149/109/2023-TPL Government of India Ministry of Finance Department of Revenue Central Board of Direct Tax North Block, New Delhi 28" June, 2023

Circular No. 8/2023 : ​Revision of exceptions to monetary limits for filing appeals deferred under provisions of Section 158AB​ 31 May 2023

Circular No.8 /2023 No. 279IMisc.IM-93/2018-ITJ(Pt.) Government of India Ministry of Finance Department of Revenue Central Board of Direct Taxes, New Delhi ***** ~t Dated the';'l

Circular No. 7/2023 : ​Condonation of delay in filing refund claim and claim of carry forward of losses under Section 119(2)(b) of the Income-tax Act, 1961 31 May 2023

F. No. 312/63/2023-0T Government of India Ministry of Finance Department of Revenue Central Board of Direct Taxes Circular No. 07/2023 New Delhi, dated 3 1 st May, 2023 Subject