CBDT Circular No. 24/2019 (very short description): This circular lays down the procedure for identifying, sanctioning, and processing prosecution cases under Direct Tax Laws, ensuring that prosecution is initiated only in deserving cases after proper approval and following standardized guidelines.

F.No. 279/Misc/M-93/2018-ITJ (CBDT Special Order under section 268A): This special order directs that appeals in cases of bogus Long-Term Capital Gains (LTCG) through penny stocks should be not filed or withdrawn below specified tax-effect limits, but exceptions are made due to widespread tax evasion concerns, allowing appeals even below monetary thresholds in such suspected bogus LTCG cases.

CBDT Circular No. 27/2019 (very short description): This circular mandates that assessment and related proceedings should be conducted through the e-proceeding facility (online mode) during the financial year, promoting faceless communication between taxpayers and the Income Tax Department to improve efficiency and transparency.

CBDT Circular No. 26/2019 (very short description): This circular clarifies the procedure and manner of filing income-tax forms and returns for AY 2019–20, including compliance requirements and enabling correct reporting in prescribed forms to ensure smooth processing of returns and assessments.

CBDT Circular No. 28/2020 (very short description): This circular provides condonation of delay in filing Form 10B for FY 2016–17 and 2017–18 by exercising powers under section 119(2), allowing trusts/institutions to claim exemption under section 11 if audit report is filed within the specified extended time.

CBDT Circular No. 29/2019 (very short description): This circular clarifies the exercise of option under section 115BBA, stating that the option for concessional taxation on certain non-resident income (like winnings, royalty, etc., in specified cases) must be exercised in accordance with prescribed conditions and timelines, and once exercised it is generally binding for that assessment year.

CBDT Circular No. 30/2019 (very short description): This circular clarifies procedural issues related to TDS under section 194M, including the manner of deduction and payment, especially when individuals/HUFs are required to deduct tax on high-value contractual or professional payments without a TAN.

CBDT Circular No. 31/2019 (waiver of interest under section 194M): This circular provides relaxation by waiving interest under section 201(1A) for late deduction or payment of TDS under section 194M, if the tax is deposited within the specified extended time due to initial implementation issues of the provision.

Circular No. 32/2019 clarifies the prescribed electronic payment modes under Section 269SU of the Income-tax Act, 1961, mandating acceptance of payments through specified digital modes to promote cashless transactions.

Circular No. 1/2020 provides a one-time relaxation by extending the time limit for filing applications for compounding of offences under direct tax laws, allowing taxpayers additional time to settle eligible offences.

Circular No. 2/2020 issues clarifications regarding procedural and administrative matters under the Income-tax Act, 1961 to ensure proper implementation of tax provisions by taxpayers and tax authorities.

Circular No. 3/2020 provides instructions regarding processing and issue of income-tax refunds and related administrative procedures, issued under Section 119 of the Income-tax Act to streamline compliance and refund handling.

Circular No. 4/2020 provides guidelines for employers on deduction of income tax from salaries under Section 192 for FY 2019–20, explaining how to compute TDS and apply applicable exemptions, deductions, and reliefs.

Circular No. 5/2020 clarifies the provisions of Circular No. 24/2019, particularly regarding treatment of certain income and related tax matters, to remove ambiguity in its implementation.

Circular No. 6/2020 allows condonation of delay under Section 119(2)(b) of the Income-tax Act, 1961, enabling taxpayers to file delayed claims (like refunds or exemptions) within specified limits and conditions.

Circular No. 7/2020 provides clarifications on the Direct Tax Vivad se Vishwas Act, 2020, explaining provisions related to settlement of pending tax disputes and related procedures.

Corrigendum to Circular No. 4/2020 provides corrections/clarifications to guidelines on TDS from salaries for FY 2019–20, ensuring proper calculation of income-tax deduction by employers.

Circular No. 8/2020 clarifies that no penalty or disallowance will apply for short deduction/collection of TDS/TCS arising solely due to the increase in surcharge rates by the Finance Act, provided the tax is deducted/collected at the previous applicable rates.

Circular No. C1/2020 clarifies the option under Section 115BAC of the Income-tax Act, 1961, explaining how individuals/HUFs can choose the new concessional tax regime and the conditions for exercising or withdrawing the option

Circular No. 9/2020 gives clarifications on the Direct Tax Vivad se Vishwas Act, 2020, explaining how taxpayers can settle pending income-tax disputes and compute the amount payable under the scheme.