Downloads — CBDT
CBDT Circulars
Circulars issued by the Central Board of Direct Taxes.
| Sl. No. | Subject | Published On | Download |
|---|---|---|---|
| 1 | Circular No. 6/2026 Condonation of delay in filing Form No. 10AB electronically for approval under clause(ii) of the first proviso to section 80G(5) of the Income-tax Act, 1961 | July 2nd, 2026 | Download |
| 2 | Circular No. 5/2026 Clarification on the safe harbour rules for sale of rough diamonds in special notified zones (SNZs). | May 12th, 2026 | Download |
| 3 | Circular No. 4/2026 Referencing by Document Identification Number (DIN) | March 31st, 2026 | Download |
| 4 | Circular No. 3/2026 Notification of Sovereign Wealth Fund under Schedule V [Table: Sl. No. 7.Note S(a)(ii)(G)] of the Income-tax Act, 2025 | March 30th, 2026 | Download |
| 5 | Circular No. 2/2026 Order under section 119 of the Income-tax Act, 1961 for extension of timeline for issuance of tax deducted at source (TDS) certificate under section 203 of the Act for the quarter ending 31st December 2025 | March 25th, 2026 | Download |
| 6 | Circular No. 1/2026 Clarification regarding power to condone delay in filing Form No. 10A under sub-clause (i) clause (ac) of sub-section (1) of section 12A of the Income Tax Act, 1961 | March 23rd, 2026 | Download |