- Shristi Rajput
April 17, 2026
Circular No. 6/2024 : Partial modification of Circular No.3 of 2023 dated 28.03.2023 regarding consequences of PAN becoming inoperative as per rule 114AAA of the Income-tax Rules, 1962
Circular No. 6/2024 (Central Board of Direct Taxes): partially modifies Circular 3/2023 on PAN inoperative consequences under Rule 114AAA of the Income-tax Rules, 1962, refining compliance and penalty implications.
Download- Shristi Rajput
April 17, 2026
Circular No. 7/2024 : Extension of due date for filing of Form No. 10A/10AB under the Income-tax Act, 1961
Circular No. 7/2024 (Central Board of Direct Taxes): extends the due date for filing Form 10A/10AB for registration or approval under the provisions of the Income-tax Act, 1961.
Download- Shristi Rajput
April 17, 2026
Circular No. 8/2024 : Non-applicability of higher rate of TDS/TCS as per provisions of section 206AA/206CC of the Income-tax Act, 1961, in the event of death of deductee/collectee before linkage of PAN and Aadhaar
Circular No. 8/2024 (Central Board of Direct Taxes): clarifies that higher TDS/TCS under Sections 206AA/206CC will not apply where the deductee/collectee dies before PAN–Aadhaar linkage, under the Income-tax Act, 1961.
Download- Shristi Rajput
April 17, 2026
Circular No. 9/2024 : Further enhancement of Monetary limits for filing of appeals by the Department before Income Tax Appellate Tribunal, High Courts and SLPs/appeals before Supreme Court: amendment to Circular 5 of 2024- Measures for reducing litigation
Circular No. 9/2024 (Central Board of Direct Taxes): further raises monetary thresholds for filing departmental appeals before ITAT, High Courts, and the Supreme Court, amending Circular 5/2024 to reduce tax litigation under the Income-tax Act, 1961.
Download- Shristi Rajput
April 17, 2026
Circular No. 10/2024 : Extension of timelines for filing of various reports of audit for the Assessment Year 2024-25
Circular No. 10/2024 (Central Board of Direct Taxes): extends the due dates for furnishing various audit reports for Assessment Year 2024–25 under the Income-tax Act, 1961.
Download- Shristi Rajput
April 17, 2026
Circular No. 11/2024 : Order authorizing Income-tax authorities to admit an application or claim for refund and carry forward of loss and set off thereof under section 119(2)(b) of the Income-tax Act, 1961
Circular No. 11/2024 : Order authorizing Income-tax authorities to admit an application or claim for refund and carry forward of loss and set off thereof under section 119(2)(b) of the Income-tax Act, 1961
Download- Shristi Rajput
April 17, 2026
Circular No. 12/2024 : Guidance Note 1/2024 on provisions of the Direct Tax Vivad se Vishwas Scheme, 2024
Circular No. 12/2024 (Central Board of Direct Taxes): issues Guidance Note 1/2024 clarifying provisions of the Direct Tax Vivad se Vishwas Scheme, 2024, explaining procedures and eligibility for dispute resolution under the scheme.
Download- Shristi Rajput
April 17, 2026
Circular No. 13/2024 : Extension of due date for furnishing return of income for the Assessment Year 2024-25
Circular No. 13/2024 (Central Board of Direct Taxes): extends the due date for filing Income Tax Returns for Assessment Year 2024–25 under the Income-tax Act, 1961.
Download- Shristi Rajput
April 17, 2026
Circular No. 14/2024 : 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 Assessment Year 2023-24
Circular No. 14/2024 (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 AY 2023–24, under the Income-tax Act, 1961, in eligible cases.
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April 17, 2026
Circular No. 15/2024 : Order under section 119(1) of the IT Act, 1961 fixing the monetary limits of the Income-tax authorities in respect of reduction or waiver of interest paid or payable under section 220 (2) of the IT Act
Circular No. 15/2024 (Central Board of Direct Taxes): sets monetary limits for Income-tax authorities to reduce or waive interest under Section 220(2), issued under Section 119(1) of the Income-tax Act, 1961.
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April 17, 2026
Circular No. 17/2024 : Condonation of delay under section 119(2)(b) of the Income-tax Act, 1961 in filing of Form No. 10-IC or Form No. 10-ID for Assessment Years 2020-21, 2021-22 and 2022-23
Circular No. 17/2024 (Central Board of Direct Taxes): permits condonation of delay under Section 119(2)(b) for filing Form 10-IC or Form 10-ID for AYs 2020–21 to 2022–23, under the Income-tax Act, 1961, in eligible cases.
Download- Shristi Rajput
April 17, 2026
Circular No. 16/2024 : Condonation of delay under section 119(2)(b) of the Income-tax Act, 1961 in filing of Form No. 9A/10/10B/10BB for Assessment Year 2018-19 and subsequent assessment years
Circular No. 16/2024 (Central Board of Direct Taxes): allows condonation of delay under Section 119(2)(b) for filing Forms 9A, 10, 10B, and 10BB for AY 2018–19 onwards, under the Income-tax Act, 1961, in eligible cases.
Download- Shristi Rajput
April 17, 2026
Circular No. 18/2024 : Extension of due date for furnishing return of income in the case of an assessee who is required to furnish a report referred to in section 92E for the AY 2024-25
Circular No. 18/2024 (Central Board of Direct Taxes): extends the due date for filing Income Tax Returns for AY 2024–25 in cases requiring a report under Section 92E (transfer pricing), under the Income-tax Act, 1961.
Download- Vaibhav Tripathi
April 17, 2026
IBBI amends the IBBI (Liquidation Process) Regulations, 2016
The Insolvency and Bankruptcy Board of India amended Liquidation Regulations, 2020 to restrict ineligible persons, ensure secured creditor accountability, and mandate deposit of unclaimed funds under the Insolvency and Bankruptcy Code, 2016.
Download- Vaibhav Tripathi
April 17, 2026
The Insolvency and Bankruptcy Board of India amends the Insolvency and Bankruptcy Board of India (Voluntary Liquidation Process) Regulations, 2017
The Insolvency and Bankruptcy Board of India amended Voluntary Liquidation Regulations, 2017 to mandate deposit of unclaimed funds into the Corporate Voluntary Liquidation Account and enable stakeholder withdrawals under the Insolvency and Bankruptcy Code, 2016.
Download- Vaibhav Tripathi
April 17, 2026
IBBI publishes syllabus, format, frequency and other details of valuation examinations (273.35 KB)
The Insolvency and Bankruptcy Board of India published details of syllabus, format, and frequency for valuation examinations under the Insolvency and Bankruptcy Code, 2016.
Download- Vaibhav Tripathi
April 17, 2026
Insolvency and Bankruptcy Board of India organises Seminar on “MSMEs and Insolvency and Bankruptcy Code, 2016
The Insolvency and Bankruptcy Board of India organised a seminar on MSMEs and their role under the Insolvency and Bankruptcy Code, 2016, focusing on resolution mechanisms and challenges.
Download- Vaibhav Tripathi
April 17, 2026
IBBI organises Seminar on the occasion of International Women's Day
The Insolvency and Bankruptcy Board of India organised an International Women's Day seminar highlighting women’s role in insolvency profession and promoting gender equality under the Insolvency and Bankruptcy Code, 2016.
Download- Vaibhav Tripathi
April 17, 2026
Finance Minister announces several relief measures relating to Statutory and Regulatory compliance matters across Sectors in view of COVID-19 outbreak
The Nirmala Sitharaman announced relief measures easing statutory and regulatory compliance, extending deadlines and reducing burdens across sectors due to the COVID-19 outbreak.
Download- Shristi Rajput
April 17, 2026
Circular No. 19/024 : Guidance Note 2/2024 on provisions of the Direct Tax Vivad se Vishwas Scheme, 2024
Circular No. 19/2024 (Central Board of Direct Taxes): issues Guidance Note 2/2024 on the Direct Tax Vivad se Vishwas Scheme, 2024, clarifying procedural and substantive provisions for dispute resolution under the scheme.
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