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Guidance documents archived for India Document Issuer Date Archived copy Live source Citation key Circular No. 13 of 2022, F. No. 370142/29/2022-TPL (Part-I), Guidelines for removal of difficulties under sub-section (6) of section 194S of the Income-tax Act, 1961 Central Board of Direct Taxes (TPL Division), Department of Revenue, Ministry of Finance 2022-06-22 PDF, 302 KB, mirror Open CIRC 13/2022 Circular No. 14 of 2022, F. No. 370142/29/2022-TPL (Part 1), Order under section 119 in relation to tax deduction at source under section 194S for transactions other than those taking place on or through an Exchange Central Board of Direct Taxes (TPL Division), Department of Revenue, Ministry of Finance 2022-06-28 PDF, 249 KB, mirror Open CIRC 14/2022 Virtual Digital Assets and Crypto currency, the department's six page taxpayer brochure on the virtual digital asset regime, which is a set of page images and therefore carries no extractable text Central Board of Direct Taxes, Government of India 2025-01-21 PDF, 642 KB, mirror Open FAQs on Interplay and Transition from the Income Tax Act, 1961 to the Income Tax Act, 2025 Directorate of Income Tax (Organisation and Management Services), Central Board of Direct Taxes 2026-04-02 (updated version 2.0) PDF, 4.3 MB, mirror Open Clarificatory Frequently Asked Questions related to transition provisions under section 536 of the Income-tax Act, 2025 (Repeals and Savings), F. No. 370149/107/2026-TPL Central Board of Direct Taxes (TPL Division), Department of Revenue, Ministry of Finance 2026-07 PDF, 220 KB, mirror Open Crypto-Asset Reporting Obligations Under Section 509 of the Income-tax Act, 2025, Guidance Note, the department's explanation of rules 241 to 244 and Form 167 for reporting crypto-asset service providers, with its own FAQs Central Board of Direct Taxes, Government of India 2026-07-24 PDF, 25.5 MB, mirror Open Objective and scope of the New Act, the e-filing portal help page on the Income-tax Act, 2025, saved as the page HTML and as a PDF printed from that page Income Tax Department, Government of India undated on the page, last reviewed and updated 12 September 2026 PDF, 990 KB, mirror Open ITD NEW ACT