Circular No. 5/2023 (Central Board of Direct Taxes): issues guidelines under Section 194BA(3) to remove implementation difficulties in TDS on winnings from online games, under the Income-tax Act, 1961.

Circular No. 6/2023 (Central Board of Direct Taxes): clarifies provisions governing registration, compliance, and taxation of charitable and religious trusts under the Income-tax Act, 1961.

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

Circular No. 8/2023 (Central Board of Direct Taxes): revises exceptions to monetary limits for filing departmental appeals deferred under Section 158AB, under the Income-tax Act, 1961.

Circular No. 9/2023 (Central Board of Direct Taxes): extends the time limits for furnishing certain TDS/TCS statements under Section 119, to facilitate compliance under the Income-tax Act, 1961.

Circular No. 10/2023 (Central Board of Direct Taxes): removes difficulties in implementing revised TCS provisions on Liberalised Remittance Scheme (LRS) and overseas tour packages, under the Income-tax Act, 1961.

Circular No. 11/2023 (Central Board of Direct Taxes): issues corrigenda to Circular No. 10/2023 dated 30 June 2023, making necessary corrections/clarifications to the earlier instructions under the Income-tax Act, 1961.

Circular No. 13/2023 (Central Board of Direct Taxes): allows condonation of delay under Section 119(2)(b) for filing income tax returns claiming deduction under Section 80P for AYs 2018–19 to 2022–23, under the Income-tax Act, 1961.

Circular No. 14/2023 (Central Board of Direct Taxes): prescribes SOP for filing applications for recomputation of total income of sugar co-operative societies under Section 155(19), under the Income-tax Act, 1961.

Circular No. 15/2023 (Central Board of Direct Taxes): issues guidelines under Section 10(10D) clarifying tax exemption conditions for life insurance policy proceeds under the Income-tax Act, 1961.

Circular No. 16/2023 (Central Board of Direct Taxes): extends due dates for filing Form 10B/10BB and ITR-7 for AY 2023–24, under the Income-tax Act, 1961, to provide compliance relief.

Circular No. 17/2023 (Central Board of Direct Taxes): issued under Section 119 of the Income-tax Act, 1961, provides administrative instructions or relaxations to facilitate implementation of income-tax provisions in specified situations.

Circular No. 18/2023 (Central Board of Direct Taxes): issued under Section 119 of the Income-tax Act, 1961, provides administrative directions/relaxations for implementation of income-tax provisions in specified cases.

Circular No. 19/2023 (Central Board of Direct Taxes): allows condonation of delay under Section 119(2)(b) for filing Form 10-IC for AY 2021–22, in eligible cases under the Income-tax Act, 1961.

Circular No. 20/2023 (Central Board of Direct Taxes): issues guidelines under Section 194-O(4) clarifying TDS obligations on e-commerce operators and participants, for uniform implementation under the Income-tax Act, 1961.

Circular No. 1/2024 (Central Board of Direct Taxes): explains and clarifies provisions of the Finance Act, 2023 for uniform implementation under the Income-tax Act, 1961

Circular No. 2/2024 (Central Board of Direct Taxes): issued under Section 119 of the Income-tax Act, 1961, provides administrative directions/relaxations for implementation of income-tax provisions in specified cases.

Circular No. 3/2024 (Central Board of Direct Taxes): issued under Section 119 of the Income-tax Act, 1961, provides administrative directions/relaxations or procedural clarifications to ensure proper implementation of income-tax provisions.

Circular No. 4/2024 (Central Board of Direct Taxes): grants ex-post facto extension for filing Form 26QE for transactions during 01.07.2022–28.02.2023 (FY 2022–23), under the provisions of the Income-tax Act, 1961.

Circular No. 5/2024 (Central Board of Direct Taxes): issued under Section 268A, sets revised monetary limits and guidelines for departmental appeals before ITAT, High Courts, and Supreme Court, aimed at reducing litigation under the Income-tax Act, 1961.