Latest Income Tax Circulars 2017 – Download or View Online

The page is exclusively for income tax circulars for the years 2015,2016 & 2017. We update here all the circulars issued by income tax department. You can download the all latest IT circular free in PDF format or view online. The following table has all the circulars up to date. Please bookmark this page or subscribe your email ID to get instant alert on update of circular by Income Tax Department.

Circular No.Download
Circular No.24/2017 - Clarifications on computation of book profit for the purpose of levy of Minimum Alternate Tax (MAT) under section 115JBDownload
Circular No.23/2017 - Modification of Circular No. 1 of 2014 in view of substitution of Service Tax by Good & Service Tax (GST).Download
Circular No.22/2017 - Clarification in respect of section 269ST of the Income-tax Act, 1961Download
Circular No.21/2017 - Non-Applicability of the provisions of section 194-I of the I.T. Act, 1961Download
Circular No.20/2017 - Applicability of Explanation 2 to Section 132B of the I.T. Act, 1961Download
Circular No.19/2017 - Settled view on section 2(22)(e) of the Income Tax Act, trade advances-reg.Download
Circular No.18/2017 - Required of tax deduction at source in case of entities whose income is exempted under section 10 Download
Circular No.17/2017 - CorrigendumDownload Here
Circular No.16/2017 - Lease rent from letting out building Download Here
Circular No. 15/2017 : ​Clarification on removal of Cyprus from the list of notified jurisdictional areas under section 94A of the lncome-tax Act, 1961Download
Circular 14/2017 : Extension of time for filing declaration under the Taxation and Investment Regime for Pradhan Mantri Garib Kalyan Yojana, 2016Download
Circular No. 13/2017 : Clarification regarding liability to income-tax in India for a non-resident seafarer receiving remuneration in NRE (Non Resident External) account maintained with an Indian Bank Download
Circular No.12/17 (11-4-2017) : Clarification regarding liability to income tax in India for a non-resident seafarer receiving remuneration in NRE (Non Resident External) account maintained with an Indian bank. Download
Circular No.12/17
(dt.31-3-17)
Dated: 31 st of March, 2017 Clarifications on the Taxation and Investment Regime for Pradhan Mantri Garib Kalyan Yojana, 2016 Instances have been communicated wherein despite making
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Circular No.11/17
(dt.24-3-17)
Guidelines for waiver of interest charged under section 201(1A)(i) of the Income-tax Act, 1961
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Circular No.10/17
(dt.23-3-17)
Clarification on Income Computation and Disclosure Standard (ICDS) notified under section 145(2) of the Income-tax Act, 1961
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Circular No.9/17
(dt.14-3-17)
Clarifications on the Taxation and Investment Regime for Pradhan Mantri Garib Kalyan Yojana, 2016
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Circular No.8/17
(dt.23-2-17)
Clarification for determination of Place of Effective Management (POEM) of a company, other than an Indian company
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Circular No.7/17
(dt.27-1-17)
Clarifications on implementation of GAAR provisions under the Income Tax Act, 1961
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F. No. 275/192/2016-IT(B) - (dt.24-1-17)
Corrigendum to Circular No. 1/2017 dated 02.01.2017 on TDS under section 192 of Income-tax Act, 1961
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Circular No.6/17
(dt.24-1-17)
Guiding Principles for determination of Place of Effective Management (POEM) of a Company
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Circular No.5/17
(dt.23-1-17)
Measures for reducing litigation- Clarification on Circulars 21/2015 and 8/2016
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Circular No.4/17
(dt.20-1-17)
CBDT kept the Clarifications on Indirect Transfer provisions under the Income Tax Act. 1961 in abeyance for the time being
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Circular No.2/17
(dt.18-1-17)
Clarifications on the Taxation and Investment Regime for Pradhan Mantri Garib Kalyan Yojana, 2016
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Circular No.1/17
(dt.2-1-17)
DEDUCTION OF TAX AT SOURCEINCOME-TAX DEDUCTION FROM SALARIES UNDER SECTION 192 OF THE INCOME-TAX ACT, 1961
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Circular No.43/16
(dt.27-12-16)
EXPLANATORY NOTES ON PROVISIONS OF THE TAXATION AND INVESTMENT REGIME FOR PRADHAN MANTRI GARIB KALYAN YOJANA, 2016 AS CONTAINED IN CHAPTER IX-A OF THE FINANCE ACT, 2016
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Circular No.42/16
(dt.23-12-16)
Clarifications on the Direct Tax Dispute Resolution Scheme, 2016
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Circular No.41/16
(dt.21-12-16)
Clarifications on Indirect Transfer provisions under the Income Tax Act, 1961
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Circular No.40/16
(dt.9-12-16)
Directions under section 119 of the Income-tax Act, 1961
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Circular No.39/16
(dt.29-11-16)
Transport, Power and Interest subsidies received by an Industrial Undertaking - Eligibility for deduction under sections 80-IB, 80-IC etc., of the Income-tax Act, 1961- Reg.
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Circular No.38/16
(dt.22-11-16)
Adminissibilty of expenditure incurred by a firm on Keyman Insurance Policy in the case of a Parter
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Circular No.37/16
(dt.2-11-16)
Chapter VI-A deduction on enhanced profits
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Circular No.36/16
(dt.25-10-16)
Taxability of the compensation received by the land owners for the land acquired under the Right to Fair Compensation and Transparency in Land Acquisition, Rehabilitation and Resettlement Act, 2013 ('RFCTLAAR Act')-reg.
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Circular No.35/16
(dt.13-10-16)
Applicability of TDS provisions of section 194-I of the Income-tax Act, 1961 on lump sum lease premium paid for acquisition of long term lease-regarding
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Circular No.34/16
(dt.21-9-16)
Order under section 119 of the Income-tax Act, 1961​
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Circular No.33/16
(dt.12-9-16)
Clarifications on the Direct Tax Dispute Resolution Scheme, 2016
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Circular No.32/16
(dt.1-9-16)
Enquiry or investigation in respect of document/evidence relating to Income Declaration Scheme (IDS), 2016 found during the course of Search u/s 132 or Survey action u/s 133A of the Income-tax Act,1961
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Circular No.31/16
(dt.30-8-16)
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Circular No.29/16
(dt.18-8-16)
Clarifications on the Income Declaration Scheme, 2016
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Circular No.28/16
(dt.27-7-16)
Clarification regarding attaining prescribed age of 60 years/80 years on 31st March itself, in case of Senior/Very Senior Citizens whose date of birth falls on 1st April, for purposes of Income-tax Act, 1961​
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Circular No.27/16
(dt.14-7-16)
Clarifications on the Income Declaration Scheme, 2016
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Circular No.26/16
(dt.4-7-16)
​Applicabilty of section 197A(1D) and section 10(15)(viii) of the Income-tax Act, 1961 to interest paid by IFSC Banking Units (IBUs)- Clarification regarding
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Circular No.25/16
(dt.30-6-16)
Clarifications on the Income Declaration Scheme, 2016
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Circular No.24/16
(dt.27-6-16)
Clarifications on the Income Declaration Scheme, 2016
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Circular No.23/16
(dt.23-6-16)
Amendment in Section 206C of the Income-tax Act vide Finance Act 2016
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Circular No.22/16 (dt.8-6-16)
Amendment in Section 206C vide Finance Act 2016 - Clarifications
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Circular No.12/16 (dt.30-5-16)
​Admissibility of claim of deduction of Bad Debt under section 36(1)(vii) read with section 36(2) of the Income-tax Act, 1961
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Circular No.21/16 (dt.27-5-16)
​Clarification regarding cancellation of registration u/s 12AA of the Income-tax Act, 1961 in certain circumstances​
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Circular No.19/16 (dt.25-5-16)
Circular No.20/16 (dt.26-5-16)
E-filing of appeals Extension of time limit​
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Circular No.18/16 (dt.23-5-16)
Relaxation for furnishing of UID in case of Form 15G/15H for certain quarters
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Circular No.17/16 (dt.20-5-16)
Circular No. 17/2016 : Clarifications on the Income Declaration Scheme, 2016
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Circular No.16/16 (dt.20-5-16)
Explanatory notes on provisions of the Income Declaration Scheme, 2016 as provided in Chapter IX of the Finance Act, 2016
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Circular No.15/16 (dt.19-5-16)
​Additional depreciation u/s 32(1)(iia) of the Income-tax Act, 1961
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Circular No.14/16 (dt.18-5-16)
Digital reporting of Form No.60
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Circular No.13/16 (dt.9-5-16)
​Verification of tax-returns for Assessment Years 2009-2010, 2010-2011, 2011-2012, 2012-2013, 2013-2014 and 2014-2015 through EVC which are pending due to non-filing of ITR-V Form and processing of such retruns
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Circular No.11/16 (dt.26-4-16)
​Payment of interest on refund under section 244A of excess TDS deposited under section 195 of the Income-tax Act, 1961
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Circular No.10/16 (dt.26-4-16)
​Limitation for penalty proceedings under sections 271D and 271E of the Income-tax Act, 1961
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Circular No.09/16 (dt.26-4-16)
​Commencement of limitation for penalty proceedings under sections 271D and 271E of the Income-tax Act, 1961
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Circular No.08/16 (dt.17-3-16)
​Modification of Instruction 9/2006
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Circular No.07/16 (dt.7-3-16)
Clarification regarding taxability of consortium members
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Circular No.06/16 (dt.29-2-16)
Issue of taxability of surplus on sale of shares and securities - Capital Gains or Business Income - Instructions in order to reduce litigation
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Circular No.05/16 (dt.29-2-16)
Tax Deduction at Source (TDS) on payments by television channels and publishing houses to advertisement companies for procuring or canvassing for advertisements
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Circular No.04/16 (dt.29-2-16)
Tax Deduction at Sources (TDS) on payments by broadcasters or television channels to production houses for production of content or programme for telecasting
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Circular No.03/16 (dt.26-2-16)
​Clarification regarding nature of share Buy-back transactions under Income-tax Act, 1961
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Circular No.01/16 (dt.15-2-16)
​Clarification of the term 'initial assessment year' in section 80-IA(5) of the Income-tax Act, 1961
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Circular No.25/2015 (dt.31-12-15)
Penalty u/s 271 (1)(c) wherein additions/disallowances made under normal provisions of the Income Tax Act, 1961 but tax levied under MAT provisions u/s 115JB/115JC, for cases prior to A.Y. 2016-17
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Circular No.24/2015 (dt.31-12-15)
Recording of satisfaction note under section 158BD/153C of the Act
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Circular No.23/2015 (dt.28-12-15)
TDS under section 194A of the Act on interest on fixed deposit made on direction of Courts
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Circular No.22/2015 (dt.17-12-15)
Allowability of employer's contribution to funds for the welfare of employees in terms of section 43B(b) of the Income Tax Act
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Circular No.21/2015 (dt.10-12-15)
Revision of monetary limits for filing of appeals by the Department before Income Tax Appellate Tribunal and High Courts and SLP before Supreme Court - measures for reducing litigation
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Circular No.20/2015 (dt.2-12-15)
Income Tax deduction from salaries during the Financial Year 2015-16 under section 192 of the Income-Tax Act, 1961
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Circular No.19/2015 (dt.27-11-15)
Explanatory Notes to the provisions of the Finance Act 2015
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Circular No.18/2015 (dt.2-11-15)
Interest from Non-SLR securities of Banks
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Circular No.17/2015 (dt.6-10-15)
Measurement of the distance for the purpose of section 2(14)(iii)(b) of the Income-tax Act for the period prior to Assessment year 2014-15
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Circular No.16/2015 (dt.6-10-15)
Non-applicability of Rule 9A of the Income Tax Rules 1962 in the case of Abandoned Feature Films
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Circular No.15/2015 (dt.3-9-15)
Clarifications on Tax Compliance for Undisclosed Foreign Income and Assets
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Circular No.14/2015 (dt.17-8-15)
Clarification on certain issues related to grant of approval and claim of exemption u/s 10(23C)(vi) of the Income-tax Act, 1961.
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Circular No.13/2015 (dt.6-7-15)
Clarifications on scope and the procedure to be followed for tax compliance for Undisclosed Foreign Income and Assets in Question and Answer form.
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Circular No.12/2015 (dt.2-7-15)
Explanatory notes on provisions relating to tax compliance for Undisclosed Foreign Income and Assets - Provided in Chapter VI of the The Black Money (Undisclosed Foreign Income and Asset) and Imposition of tax act, 2015.
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Circular No.10/2015 (dt.10-6-15)
Clarifications on Rollback Provisions of Advance Pricing Agreement Scheme
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Circular No.08/2015 (dt.14-5-15)
Procedure for Response to Arrear Demand by Taxpayer and Verification and Correction of Demand by AOs
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Circular No.07/2015 (dt.23-4-15)
Requirement of tax deduction at source in case of corporations whose income is exempt under section 10 (26BBB) of the Income-tax Act, 1961- Exemption thereof.
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Circular No.06/2015 (dt.9-4-15)
Capital gains in respect of units of Mutual Funds under the Fixed Maturity Plans on extension of their term
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Circular No.05/2015 (dt.9-4-15)
Clarification on Interest under Section 17B of Wealth Tax Act, 1957 for non -furnishing of return
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Circular No.04/2015 (dt.26-3-15)
Clarification regarding Explanation 5 to clause (i) of sub-section (l) of section 9 of Income-tax Act, 1961 ('Act') – regarding
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Circular No.03/2015 (dt.12-2-15)
Clarification regarding 'Amounts not deductible' under sub-clause (i) of clause (a) of section 40 of Income-tax Act, 1961 ('Act')-regarding.
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SOP - 02/2015 (dt.2-2-15)
STANDARD OPERATING PROCEDURE FOR PROSECUTION IN CASES OF TDS/TCS DEFAULT
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Circular No.02/2015 (dt.10-2-15)
Chargeability of Interest under Section 234A of the Income-tax Act, 1961
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Circular No.01/2015 (dt.21-1-15)
EXPLANATORY NOTES TO THE PROVISIONS OF THE FINANCE (No.2) ACT, 2014
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Circular No.17/2014 (dt.10-12-14)
INCOME-TAX DEDUCTION FROM SALARIES DURING THE FINANCIAL YEAR 2014-15 UNDER SECTION 192 OF THE INCOME-TAX ACT, 1961.
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Circular No.16/2014 (dt.17-10-14)
Clarification in respect of Circular No.3 of 2008 dated 12/3/2008 of CBDT – reg.
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PRESS RELEASE (dt.18-10-14)
Press Release on the filing of I.A. No. 14 in WP(C) No. 176 of 2009 (Ram Jethmalani & Ors V. Union of India), by Union of India
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Circular No.15/2014 (dt.17-10-14)
Approval of long term bonds and rate of interest for the purpose of Section 194LC of the Income-tax Act, 1961- regarding.
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PRESS RELEASE (dt.15-10-14)
Necessary steps taken by Income Tax Department for processing refund claims of the taxpayers residing in the state of Jammu & Kashmir in e-mode and link given to provide new address for delivery of refund cheques
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Circular No.14/2014 (dt.8-10-14)
Clarification regarding allowability of deduction under section 10 A/ 10AA on transfer of Technical Man-power in the case of software industry.
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PRESS RELEASE (dt.1-10-14)
Extension of the due date of deposit of tax deducted at source/tax collected at source during the month of September, 2014
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PRESS RELEASE (dt.28-7-14)
Cases regarding retrospective amendment of 2012 to be scrutinized by a committee to be constituted by CBDT.
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Circular No.13/2014 (dt.28-7-14)
Clarification regarding taxation of 'Alternate Investment Funds' having status of non-charitable trusts under the Income-tax Act, 1961 - regarding.
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Circular No.12/2014 (dt.18-7-14)
Clarification regarding allowability of deduction under section 10A/10AA on transfer of Technical Man-power in the case of software industry.
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F. No. IRSA(AIB)/EC/Res./UK-DR/5 (dt.15-7-14)
Contribution made towards disaster relief for the affected people of Uttarakhand
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F. No. 225/121/2014/ITA.II - 24-07-2014 (dt.24-7-14)
Order under Section 119(1) of the Income tax Act,1961.
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F. No.187/4/2014-ITA-I - 10-07-2014 (dt.10-7-14)
Jurisdiction orders u/s 120 of the Income-tax Act in respect of Income-tax authorities and span of control
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F. No. 279/Misc. 142/2007-ITJ (Pt) (dt.10-7-14)
Revision of monetary limits for filing of appeals by the Department before Income Tax Appellate Tribunal, High Courts and Supreme Court
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Instruction No. 05/2014 (dt.10-7-14)
Revision of monetary limits for filing of appeals by the Department before Income Tax Appellate Tribunal, High Courts and Supreme Court
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F. No. 279/Misc/M-20/2011-ITJ (dt.1-7-14)
Standard Operating Procedure on filing of Appeals/ Special Leave Petitions (SLPs)
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F.No.NADT/P&R/Effective Reprn. ITAT/2014-15 (dt.28-5-14)
Seminar on "Effective Representation before ITAT at NADT
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F.No.328/10/2014-WT (dt.28-5-14)
Sharing of asset details as per Return of Wealth with Public Sector Banks-reg/dt.28-5-14
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Circular No.10/2014 (dt.6-5-14)
Eligibility of deduction u/s 801A for the unexpired period - reg.
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Circular No.9/2014 (dt.23-4-14)
Clarification regarding treatment of expenditure incurred for development of roads/highways in BOT agreements under Income-tax Act, 1961 –regarding.
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Circular No.8/2014 (dt.31-3-14)
U/S 10(2A)OF THE INCOME-TAX ACT, 1961 - CLARIFICATION ON INTERPRETATION OF PROVISIONS OF SECTION 10(2A) IN CASES WHERE INCOME OF FIRM IS EXEMPT
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Circular No.7/2014 (dt.3-4-14)
Ex-post facto extension of due date for filing TDS/TCS statements for FYs 2012-13 and 2013-14 – regarding
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Circular No.6/2014 (dt.2-11-14)
Clarification regarding scope of additional income-tax on distributed income under section 115R of the Income-tax Act -regarding.
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Circular No.5/2014 (dt.2-11-14)
Clarification regarding disallowance of expenses under section 14A of the Income-tax Act in cases where corresponding exempt income has not been earned during the FY -regarding.
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Circular No.4/2014 (dt.2-10-14)
Non-Filing of ITR-V in returns with refund claims-relaxation of time- limit for filing ITR-V and processing of such returns -regarding.
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Circular No.3/2014 (dt.24-1-14)
FINANCE ACT, 2013 – EXPLANATORY NOTES TO THE PROVISIONS OF FINANCE ACT, 20
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Circular No.1/2014 (dt.13-1-14)
DEDUCTION OF TAX AT SOURCE - RENT – CLARIFICATION OF TDS UNDER CHAPTER XVII-B ON SERVICE TAX COMPRISED OF PAYMENTS MADE TO RESIDENTS
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12 Comments

Add a Comment
  1. E Filing of all the Books of accounts before e-filing of audit report under section 44 AB of the Income- tax Act, 1961 of all persons are very necessary since many C.A. does not audited any books of accounts, result Income- tax department bearing many losses of Income- tax. Panel of C.A. for the audit of person under above said section at the cost of person whose accounts being audited.

  2. m.surendranathan

    PL LET ME KNOW UNDER WHAT CONDITIONS AN NRI HAS TO FILE INCOME TAX RETURN

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