It relaxes certain procedural requirements for Tax Deducted at Source (TDS), allowing taxpayers/deductors relief in specified cases to avoid hardship and ensure smooth compliance.

It allows condonation of delay for trusts/institutions that failed to file Form 9A (option to apply income later) and Form 10 (accumulation of income) within the due date, provided conditions are satisfied and the claim is genuine.

It allows condonation of delay in filing returns or claims (like refunds) for COVID-19–related difficulties, subject to conditions and time limits.

Circular No. 15/2022 provides guidelines that allow taxpayers to request relief when they miss deadlines for filing returns or claims (like refunds, deductions, exemptions, or loss carry-forward) due to genuine hardship. Under this circular, the tax authorities can condone (forgive) the delay if the taxpayer shows a valid reason and the claim is genuine.

Commission for Air Quality Management vide its Order No. 120017/27/GRAP/2021/CAQM dated 21.11.2025 regarding the implementation of the Graded Response Action Plan (GRAP) has informed that pursuant to the hearing of the Hon'ble Supreme Court in WP(C) No. 13089 of 1985 titled M.C. Mehta vs Union of India & Ors. held on 17.11.2025 and 19.11.2025 followed by stakeholder consultation on 20.11.2025, the Commission has made certain amendments in the Schedule of GRAP issued on 13.12.2024. Among the various amendments made in the schedule of GRAP, the following measure currently under GRAP Stage IV is to be taken under GRAP Stage III by GNCTD - “(1) NCR State Governments/GNCTD to take a decision on allowing public, municipal and private offices to work on 50% strength and the rest to work from home."

Office of Labour Commissioner Issued Advisory related to restricting the working hours upto 50% and providing the shared transport facility by the employers

Circular No. 18/2022 (Central Board of Direct Taxes): issues additional guidelines to remove difficulties in implementing Section 194R relating to TDS on benefits or perquisites arising from business or profession, under the Income-tax Act, 1961.

F. No. 370133/13/2022-TPL (Central Board of Direct Taxes): specifies the Collegium under Section 158AB, explaining its role and functioning for deciding deferment of appeals under the Income-tax Act, 1961.

Circular No. 19/2022 (Central Board of Direct Taxes): extends the due dates for furnishing various audit reports for Assessment Year 2022–23 under the Income-tax Act, 1961.

Circular No. 20/2022 (Central Board of Direct Taxes): extends the due date for filing Income Tax Returns for Assessment Year 2022–23 under the Income-tax Act, 1961.

Circular No. 21/2022 (Central Board of Direct Taxes): issued under Section 119 of the Income-tax Act, 1961, provides administrative instructions/relaxations for implementation of income-tax provisions in specified cases.

Circular No. 22/2022 (Central Board of Direct Taxes): permits condonation of delay under Section 119(2)(b) for filing Form 10A for registration/approval in eligible cases under the Income-tax Act, 1961.

F. No. 370133/16/2022-TPL (Central Board of Direct Taxes): releases the Draft Common Income-tax Return Form for public consultation, proposing a simplified, standardized return structure under the Income-tax Act, 1961.

Circular No. 23/2022 (Central Board of Direct Taxes): explains and clarifies provisions of the Finance Act, 2022 for uniform interpretation and implementation under the Income-tax Act, 1961.

Circular No. 24/2022 (Central Board of Direct Taxes): provides guidelines for TDS on salaries under Section 192 for FY 2022–23, under the Income-tax Act, 1961, including computation, exemptions, and deduction procedures.

Circular No. 25/2022 (Central Board of Direct Taxes): clarifies application of Section 269ST(c) for co-operative societies in dealership/distributorship arrangements, under the Income-tax Act, 1961, regarding cash receipt restrictions.

Circular No. 1/2023 (Central Board of Direct Taxes): extends time limits for fulfilling conditions to claim exemptions under Sections 54 to 54GB due to COVID-19 disruptions, under the Income-tax Act, 1961.

Circular No. 2/2023 (Central Board of Direct Taxes): issues corrigendum to Circular No. 23/2022, correcting Explanatory Notes to Finance Act, 2022 for proper interpretation under the Income-tax Act, 1961.

Circular No. 3/2023 (Central Board of Direct Taxes): explains consequences of PAN becoming inoperative under Rule 114AAA of the Income-tax Rules, 1962, including restrictions on financial transactions and higher TDS/TCS rates.

Circular No. 4/2023 (Central Board of Direct Taxes): clarifies TDS deduction under Section 192 in relation to Section 115BAC(1A), under the Income-tax Act, 1961, for correct salary tax computation.