20 circulars and 10 notifications on what is now Short title, extent and commencement. Every one of them was issued under the Income-tax Act, 1961. They appear here because the department’s own concordance carries the provision each one names to section 1 of the Income-tax Act, 2025 — which is an inference about where the ground is now covered, not a holding that the instrument still bites.
| Number | Date | What it deals with |
|---|---|---|
| Circular No. 22/2022 | 1 November 2022 | Condonation of delay under section 119 2 b of the income tax act 1961 in filing of form no.10a |
| Circular No. 41/2016 | 21 December 2016 | Circular No.41 of 2016 |
| Circular 12/2015 | 2 July 2015 | Circular No. 12 of 2015 |
| Circular 5/2014, dated 11-2-2014 | 11 February 2014 | Section 14A of the Income-tax Act, 1961, read with rule 8d of the Income-tax Rules, 1962 - Expenditure incurred in relation to income not includible in total income - Cla |
| Circular No. 522 | 18 August 1988 | 384. Monetary ceilings prescribed in section 40A(3)/269SS/269T - Raised to Rs. 10,000, Rs. 20,000 and Rs. 20,000, respectively, by Direct Tax Laws (Amendment) Act, 1987 - |
| Circular No. 504 | 8 February 1988 | 955. Effect of insertion of sub-sections (2), (2A) and (2B) in section 192 by the Finance Act, 1987 - Relevant rules amended to enable tax deduction at source in situatio |
| Circular No. 484 | 1 May 1987 | Section 80HH l Newly Established Industrial Undertakings in Backward Areas |
| Circular No. 418 | 2 May 1985 | 501. Subscriptions to National Savings Certificates (VI Issue/VII Issue) - Clarifications on certain issues regarding their eligibility for deduction under the section |
| Circular No. 405 | 15 January 1985 | 501. Subscriptions to National Savings Certificates (VI Issue/VII Issue) - Clarifications on certain issues regarding their eligibility for deduction under the section |
| Circular No. 351 | 26 November 1982 | Section 197A l No Deduction of TAX at Source to BE Made in Certain Cases |
| Circular No. 329 | 22 February 1982 | Section 80J l Profits and Gains from Newlyestablished Undertakings |
| Circular No. 327 | 8 February 1982 | Section 80GG l Payment of Rent |
| Circular No. 290 | 31 March 1981 | 290 dated 31 03 1981 |
| Circular No. 239 | 16 May 1978 | 626. Relief in the case of amounts repaid under Additional Emoluments (Compulsory Deposit) Act - Procedure laid down for working out relief under the section |
| Circular No. 119 | 26 September 1973 | 857. Payment of tax on self-assessment/regular assessment, in cases where capital gains have not been invested, for the purposes of availing exemption under sections 54, |
| Circular No. 94 | 15 November 1972 | 1756. Instructions regarding application for certificate for deduction of tax at lower rates and obligations/liabilities of persons deducting tax at source under the sect |
| Circular No. 95 | 15 November 1972 | 1112. Rules and forms prescribed for the purposes of deduction of tax at source from payments to contractors and sub-contractors under the section |
| Circular No. 84 | 23 May 1972 | Requirements to be satisfied by applicants for being eligible for concession envisaged under the section |
| Circular No. 31 | 25 October 1969 | Section 80RR l Professional Income from Foreign Sources in Certain Cases |
| Circular No. 8 | 24 March 1969 | Requirements to be satisfied by applicants for being eligible for concession envisaged under the section |
| Number | Date | What it deals with |
|---|---|---|
| Notification No. 70/2026 [F. No. 500/Misc./S10(23FE)/FT&TR-II] / SO 2768(E) : Infrastructure Sub-sector Businesses Notified under Schedule V | 1 June 2026 | 2 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)] |
| Notification No. 17/2023 [F. No. 500/05/2018-FT&TR-III] | 6 April 2023 | Ministry of Finance |
| Notification No. 98/2016 [F. No. 149/144/2015-TPL (Part-II)] / S.O. 3289(E) | 25 October 2016 | [To BE Published in the Gazette of INDIA, Extraordinary, Part-ii, section 3, Sub-section (ii)] |
| Notification No. 7/2016 [F.No.173/394/2015-ITA-I] / SO 529(E) | 19 February 2016 | 2 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)] |
| G.S.R. 868(E) | 7 December 2011 | National Savings Certificates-IX Issued specified as class of Savings Certificates to which Government Savings Certificates Act, 1959 will apply |
| Notification No. 262 | 29 December 2005 | Section 80-IA of Income-tax Act |
| Notification No. 177 | 29 June 2005 | It (Eighteenth Amdt.) Rules, 2005 |
| Notification No. 134 | 28 April 2005 | Undertaking notified under section 0 |
| Notification No. 145 | 13 June 2003 | Scheme or project of Construction of building for School specified under section 1 |
| Notification No. 236- | 8 January 2001 | The St notified under section 1 |
Back to section 1.
