74 entries | Circulars: 68 | Instructions: 6 🟢 Active | 🔴 Superseded
Category A — Foundational / Doctrinal
| Circular | Date | Subject | Old Sec | New Sec | Status |
|---|---|---|---|---|---|
| 1955 | 1955-04-11 | Officers must assist taxpayers, not take advantage of ignora | General | General | 🟢 |
| 1968 | 1968-01-01 | Liberal interpretation of beneficial provisions | 119 | 400 | 🟢 |
| 2021 | 2021-01-01 | Master circular on registration u/s 12A/12AB and 80G | 12A/12AB/80G | 131-137 | 🟢 |
Category B — Search & Seizure / Assessment
| Circular | Date | Subject | Old Sec | New Sec | Status |
|---|---|---|---|---|---|
| 2003 | 2003-01-01 | Procedure for block assessments | 153A/153C | 282/283 | 🟢 |
| 2019 | 2019-08-14 | Procedure for compulsory scrutiny selection | 143(2) | 263 | 🟢 |
| 2014 | 2014-09-26 | Condoning delay in filing returns — liberalization | 119(2)(b) | 400(2)(b) | 🟢 |
| 2014 | 2014-01-01 | Selection of cases for scrutiny — CASS/manual | 143(2) | 263 | 🔴 |
| 2010 | 2010-06-03 | Time limit for disposal of rectification applications | 154 | 295 | 🟢 |
| 2019 | 2019-09-09 | Guidelines for prosecution — collegium approval | 279 | — | 🟢 |
| 2020 | 2020-01-01 | Clarification on prosecution thresholds (Rs. 25L) | 279 | — | 🟢 |
Category C — Charitable Trusts / NGOs
| Circular | Date | Subject | Old Sec | New Sec | Status |
|---|---|---|---|---|---|
| 2023 | 2023-05-24 | Registration of trusts — clarifications on Forms 10A/10AB | 12A/12AB | 131/132 | 🟢 |
| 2024 | 2024-04-25 | 12AB registration: condonation of delay, provisional to regu | 12AB | 132 | 🟢 |
| 2008 | 2008-12-19 | Anonymous donations — scope and exceptions | 115BBC | — | 🟢 |
| 2023 | 2023-01-01 | PAN-Aadhaar linking — impact on trust registrations | 139AA | — | 🟢 |
Category D — TDS / TCS
| Circular | Date | Subject | Old Sec | New Sec | Status |
|---|---|---|---|---|---|
| 2008 | 2008-04-28 | TDS on salary — employer obligations | 192 | 392 | 🟢 |
| 2024 | 2024-01-23 | TDS on salary — updated computation guidelines AY 2024-25 | 192 | 392 | 🟢 |
| 1995 | 1995-08-08 | TDS on interest — definition of credit | 194A | 393 | 🟢 |
| 2022 | 2022-01-01 | TDS on sale of immovable property u/s 194-IA | 194-IA | 393 | 🟢 |
| 2021 | 2021-06-30 | TDS/TCS — higher rates for non-filers u/s 206AB/206CCA | 206AB/206CCA | 393/394 | 🟢 |
| 2025 | 2025-03-28 | Waiver of interest u/s 201(1A)/206C(7) for delayed TDS/TCS | 201(1A)/206C(7) | — | 🟢 |
Category E — Reassessment / Reopening
| Circular | Date | Subject | Old Sec | New Sec | Status |
|---|---|---|---|---|---|
| 1990 | 1990-10-31 | Reasons to believe vs reasons to suspect — scope of reopenin | 147/148 | 282/283 | 🟢 |
| 2015 | 2015-01-01 | Time limits for completing reassessment proceedings | 153 | 285 | 🟢 |
| 2022 | 2022-05-11 | Procedure for 148A enquiry before reopening | 148A | 283 | 🟢 |
| 2024 | 2024-01-01 | Faceless assessment — directions for AOs in reopening cases | 144B/148A | 271/283 | 🟢 |
Category F — Penalties
| Circular | Date | Subject | Old Sec | New Sec | Status |
|---|---|---|---|---|---|
| 1976 | 1976-01-01 | Reasonable cause — guidelines for non-levy of penalty | 271(1)(c) | 345 | 🟢 |
| 1984 | 1984-01-01 | Penalty for concealment — when to initiate and when to drop | 271(1)(c) | 345 | 🟢 |
| 2024 | 2024-01-01 | Penalty for underreporting — guidelines under 270A | 270A | 345 | 🟢 |
| 2015 | 2015-12-31 | Immunity from penalty — procedures u/s 270AA | 270AA | 346 | 🟢 |
Category G — Appeals & Dispute Resolution
| Circular | Date | Subject | Old Sec | New Sec | Status |
|---|---|---|---|---|---|
| 2018 | 2018-07-11 | Monetary limits for Revenue appeals — Rs.50L HC, Rs.1Cr SC | 268A | 353 | 🔴 |
| 2019 | 2019-08-08 | Revised monetary limits — Rs.50L ITAT, Rs.1Cr HC, Rs.2Cr SC | 268A | 353 | 🔴 |
| 2024 | 2024-09-17 | Further revised monetary limits for appeals | 268A | 353 | 🟢 |
| 2015 | 2015-12-10 | Dispute Resolution — MAP provisions | 144C | 272 | 🟢 |
| 2021 | 2021-07-02 | Faceless appeal scheme u/s 250 | 250 | 356 | 🟢 |
| 2019 | 2019-09-06 | E-assessment scheme 2019 | 143(3A) | 271 | 🟢 |
| 2022 | 2022-01-01 | Vivad se Vishwas 2.0 guidelines | DTVSV | — | 🟢 |
Category H — Capital Gains
| Circular | Date | Subject | Old Sec | New Sec | Status |
|---|---|---|---|---|---|
| 1993 | 1993-01-01 | Joint development agreements — year of taxability | 45 | 67 | 🟢 |
| 2000 | 2000-01-01 | Cost inflation index — annual updates | 48 | 70 | 🟢 |
| 2015 | 2015-01-01 | Section 54/54F — investment in residential house | 54/54F | 74/76 | 🟢 |
| 2024 | 2024-01-01 | LTCG rate change — transitional provisions, indexation | 112A | — | 🟢 |
Category I — Income from House Property
| Circular | Date | Subject | Old Sec | New Sec | Status |
|---|---|---|---|---|---|
| 1976 (HP) | 1976-01-01 | Deduction u/s 24 — interest on borrowed capital | 24(b) | 24 | 🟢 |
| 2012 | 2012-01-01 | Vacancy allowance and unrealised rent | 23(1)/25AA | 22/23 | 🟢 |
Category J — Business Income / Deductions
| Circular | Date | Subject | Old Sec | New Sec | Status |
|---|---|---|---|---|---|
| 2012 | 2012-08-01 | Disallowance u/s 14A — DTAT Rule 8D | 14A | 20 | 🟢 |
| 2001 | 2001-01-01 | Depreciation on goodwill — allowability | 32 | 32 | 🟢 |
| 2016 | 2016-01-01 | Cash payment restrictions u/s 40A(3) | 40A(3) | 41 | 🟢 |
| 2008 | 2008-12-05 | Bogus purchases — enquiry before disallowance | 37/69C | — | 🟢 |
| 1999 | 1998-12-23 | Provision for bad debts — allowability u/s 36(1)(vii) | 36(1)(vii) | 35 | 🟢 |
| 2016 | 2016-02-29 | Presumptive taxation for professionals u/s 44ADA | 44ADA | 58 | 🟢 |
Category K — Exemptions
| Circular | Date | Subject | Old Sec | New Sec | Status |
|---|---|---|---|---|---|
| 2010 | 2010-01-01 | Agricultural income — definition and scope | 10(1)/2(1A) | 19/2 | 🟢 |
| 2015 (Exemptions) | 2015-01-01 | Exemption u/s 10(23C) — educational institutions | 10(23C) | 19 | 🟢 |
| 2022 | 2022-05-09 | Guidelines for 10(23FE) — sovereign wealth funds | 10(23FE) | 19 | 🟢 |
| 2020 | 2020-01-03 | HRA exemption — calculation method | 10(13A) | 19 | 🟢 |
Category L — Transfer Pricing
| Circular | Date | Subject | Old Sec | New Sec | Status |
|---|---|---|---|---|---|
| 2001 | 2001-08-23 | Transfer pricing — guidelines on documentation | 92D | 171 | 🟢 |
| 2001 (TP) | 2001-01-01 | ALP methods — CUP, RPM, CPM, TNMM, PSM | 92C | 165 | 🟢 |
| 2013 | 2013-06-29 | Safe harbour rules — initial rollout | 92CB | — | 🟢 |
| 2023 | 2023-01-01 | APA rollback — modified procedures | 92CC/92CD | 173/174 | 🟢 |
Category M — International Taxation / DTAA
| Circular | Date | Subject | Old Sec | New Sec | Status |
|---|---|---|---|---|---|
| 2022 (DTAA) | 2022-01-01 | TRC — mandatory for treaty benefit claims | 90/90A | 158/159 | 🟢 |
| 2002 | 2002-10-09 | DTAA — how to apply treaty provisions vs domestic law | 90 | 158 | 🟢 |
| 2000 | 2000-01-01 | FTC — guidelines for claiming foreign tax credit | 90/91 | 158/159 | 🟢 |
| 2019 | 2019-01-01 | Country-by-Country Reporting — master/local file | 286 | 175 | 🟢 |
Category N — Cooperative Banks & Societies
| Circular | Date | Subject | Old Sec | New Sec | Status |
|---|---|---|---|---|---|
| 2010 | 2010-01-01 | Cooperative societies — deduction u/s 80P | 80P | — | 🟢 |
| 2021 | 2021-01-01 | Interest on deposits with cooperative banks — TDS | 194A | 393 | 🟢 |
| 2002 | 2002-01-01 | Tax audit for cooperative societies | 44AB | 63 | 🟢 |
Category O — Returns & Processing
| Circular | Date | Subject | Old Sec | New Sec | Status |
|---|---|---|---|---|---|
| 2015 | 2015-01-01 | Processing of returns — adjustments u/s 143(1) | 143(1) | 262 | 🟢 |
| 2019 | 2019-01-01 | Condonation of delay — belated/revised returns | 119(2)(b) | 400(2)(b) | 🟢 |
| 2026 | 2026-01-01 | ITR-1/ITR-4 notification for AY 2026-27 | — | New Act | 🟢 |
Category R — Recent (2025-2026)
| Circular | Date | Subject | Old Sec | New Sec | Status |
|---|---|---|---|---|---|
| 2025 | 2025-01-01 | TDS on salary computation AY 2025-26 | 192 | 392 | 🟢 |
| 2025 | 2025-09-15 | Extension of ITR filing deadline non-audit cases | 139 | 263 | 🟢 |
| 2025 | 2025-09-19 | 115BAC — incomes under Chapter XII excluded | 115BAC | — | 🟢 |
| 2025 | 2025-09-25 | Extension of tax audit report deadline to 31-Oct-2025 | 139 | — | 🟢 |
Category S — CBDT Instructions
| Circular | Date | Subject | Old Sec | New Sec | Status |
|---|---|---|---|---|---|
| 2015 | 2015-01-01 | Procedure for stay of demand during pendency of appeal | 220(6) | — | 🟢 |
| 2013 | 2013-01-01 | Guidelines for stay of demand — 20% payment condition | 220(6) | — | 🟢 |
| 1969 | 1969-01-01 | AO must consider assessee’s explanation before rejection | General | — | 🟢 |
| 2023 | 2023-01-01 | Revised guidelines for compulsory scrutiny selection | 143(2) | 263 | 🟢 |
| 2018 | 2018-01-01 | Prosecution launch — centralized approval process | 279 | — | 🟢 |