Circulars/ instructions are issued under Section 119 of the Income-tax Act 1961. The Central Board of Direct Taxes is empowered under section 119 (1) of the Income tax Act to “issue such orders, instructions and directions to other income tax authorities as it may deem fit for the proper administration of this Act,”

Here a compilation has been done for such instructions issued in ions second part of year 2015.These instructions/circulars may be handy during assessments or otherwise interacting with the department.