List of Income Tax Circulars issued by the Central Board of Direct Taxes (CBDT) during 2023, clarifying/ amending provisions of Income Tax Act/ Rules:

List of CBDT Income Tax Circulars 2023 (No./ Date/ Particulars)
CBDT Income Tax Circular 20/2023 dated 28/12/2023: Guidelines for ECOs on TDS u/s 194-O. Read More
CBDT Income Tax Circular 19/2023 dated 23/10/2023: Condonation of Delay in Filing Form 10-IC for AY 2021-22. Read More
CBDT Income Tax Circular 16/2023 dated 18/09/2023: Due Dates Extended (Forms 10B/10BB & ITR-7 for AY 2023-24). Read More
CBDT Income Tax Circular 15/2023 dated 16/08/2023: Clarifications/ Guidelines u/s 10(10D) in respect of exemption of sums received under eligible life insurance policy (other than ULIP), including Bonus, etc. Read More
CBDT Income Tax Circular 14/2023 dated 27/07/2023: SOP for Recomputation of Income of Suger Cooperatives u/s 155(19). Read More
CBDT Clarification dated 26/07/2023: Reporting of Funds (CRS) under I-T Rule 114F(5). Read More
CBDT Income Tax Circular 13/2023 dated 26/07/2023: Guidelines on Condonation of Delay in ITR Filing by Cooperative Societies claiming deduction u/s 80P. Read More
CBDT Income Tax Circular 12/2023 dated 12/07/2023: Clarification on Amendments in Taxation of Non-residents for Off-Shore Investment via AIF. Read More
CBDT Income Tax Circular 10/2023 dated 30/06/2023: CBDT’s FAQs/ Clarifications on TCS for LRS & Overseas Tours. Read More
CBDT Income Tax Circular 9/2023 dated 28/06/2023: Deadlines Extended for Submission of TDS/TCS Statements in Form 26Q, 27Q & 27EQ (Q1 of FY 2023-24). Read More
CBDT Income Tax Circular 8/2023 dated 31/05/2023: Revision of exceptions to monetary limits for filing appeals deferred under provisions of Section 158AB.
CBDT Income Tax Circular 7/2023 dated 31/05/2023: Revised Monetary Limits (Refund/ Loss Carry Forward Claims Delay Condonation). Read More
CBDT Income Tax Circular 6/2023 dated 24/05/2023: Clarifications on Regstration and Tax Compliance Issues of Charitable Trusts. Read More
CBDT Income Tax Circular 5/2023 dated 22/05/2023: Clarifications/ Guidelines for TDS u/s 194BA on Winnings from Online Games. Read More
CBDT Income Tax Circular 4/2023 dated 05/04/2023: Clarification on Salary TDS u/s 192 and New Tax Regime u/s 115BAC. Read More
CBDT Income Tax Circular 3/2023 dated 28/03/2023: Consequences of PAN becoming inoperative as per the newly substituted rule 114AAA. Read More
CBDT Income Tax Circular 2/2023 dated 06/02/2023: Corrigendum to CBDT Circular 23/2022 dt.03/11/2022 regarding Explanatory Notes to Finance Act, 2022. Read More
CBDT Income Tax Circular 1/2023 dated 06/01/2023: Compliance Deadline further Relaxed for Claiming IT Exemption u/s 54-54GB. Read More
CBDT Updates (Income Tax)
Income Tax Circulars, Instructions, Notifications, Orders, Press Releases, etc. issued by the Central Board of Direct Taxes (CBDT) in different years:
CBDT Circulars: 2024, 2023, 2022, 2021, 2020, 2019, 2018, 2017, 2016, 2015
CBDT Instructions: 2022, 2021, 2020, 2019, 2018, 2017, 2016, 2015
CBDT Notifications: 2024, 2023, 2022, 2021, 2020, 2019, 2018, 2017, 2016, 2015
CBDT Orders: 2024, 2022, 2021, 2020, 2019, 2018, 2017
CBDT Press Releases: 2022, 2021, 2020, 2019, 2018, 2017, 2016, 2015
Note: For Official/ updated copy, please visit the Income Tax Deptt. website.