17 circulars and 24 notifications on what is now Deduction for life insurance premia, deferred annuity, contributions to provident fund, etc. 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 123 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. 19/2015 | 27 November 2015 | Circular No.- 19 /2015 |
| Circular 1/2015 | 21 January 2015 | Explanatory notes to the provisions of the finance no.2 act 2014 |
| Circular No. 574 | 22 August 1990 | 493. Whether deduction is available in respect of premia paid on the life insurance policies on the lives of adult children, irrespective of their status; for example, pr |
| Circular No. 568 | 27 July 1990 | Financial Year 1990-91 |
| Circular No. 537 | 12 July 1989 | Financial Year 1989-90 |
| Circular No. 518 | 9 August 1988 | 492. Whether the Karnataka Government Servants' monthly contributions under Karnataka State Employees' Group Insurance Scheme at a low cost and on a wholly contributory a |
| Circular No. 501 | 20 January 1988 | 954. Deduction admissible for deposits made in National Savings Scheme to be allowed while computing income of employees for purpose of deduction of tax at source |
| Circular No. 498 | 4 November 1987 | 499. Repayment of loans, etc., taken for purchase/construction of house - Whether deduction admissible under sub-clause (ii) of clause (b) of sub-section (2) where constr |
| 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. 404 | 15 January 1985 | 491. Special Frontier Force Group Insurance Scheme - Allowability of deduction of contributions made thereto under clause (a)(i) of sub-section (2) |
| 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. 397 | 16 October 1984 | Taxation Laws (Amendment) Act, 1984 - Circular No. 394, Dated 14-9-1984 and Circular No. 397, Dated 16-10-1984 |
| Circular No. 394 | 14 September 1984 | Taxation Laws (Amendment) Act, 1984 - Circular No. 394, Dated 14-9-1984 and Circular No. 397, Dated 16-10-1984 |
| Circular No. 337 | 4 May 1982 | 489. Contributions made under the Maharashtra State Government Employees' Group Insurance Scheme, 1982 - Whether eligible for relief under clause (a)(i) of sub-section (2 |
| Circular No. 321 | 15 January 1982 | Deductions from total income |
| Circular No. 233 | 5 December 1977 | 490. Contributions made under the Central Government Employees' Insurance Scheme - Whether eligible for relief under clause (a)(i) of sub-section (2) |
| Circular No. 194 | 20 March 1976 | 497. Contributions to family pension fund established under Employees' Provident Fund and Family Pension Fund Act -Whether covered under clause (a)(ii) of sub-section (2) |
| Number | Date | What it deals with |
|---|---|---|
| Notification No. 134/2021 [F. No. 178/4/2021-ITA-I] / SO 5056(E) | 6 December 2021 | 2 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)] |
| Notification No. 45/2020 [F. No.370142/26/2019-TPL] / SO 2232(E) | 7 July 2020 | Ministry of Finance |
| Notification No.91/2015 [F.No.178/21/2014-ITA.I] / SO 3313(E) | 8 December 2015 | jftLVªh laö Mhö ,yö&33004@99 REGD. NO. D. L.-33004/99 |
| Notification No. 9/2015 [F.No.178/3/2015-ITA-I]/SO 210(E) | 21 January 2015 | Section 80C of the Income-tax Act, 1961 - Deductions - in Respect of Insurance Premium, ETC. - Notified Plan under section 80C(2)(viii) |
| Notification No. 34 | 19 May 2010 | Section 80C of the Income-tax Act, 1961 - Deductions - In respect of insurance premium, etc. - Notified plan u/s 80C(2)(xii) |
| Notification No. 3 | 5 January 2009 | Section 80C(2)(xv ) of the Income-tax Act, 1961 - Deduction in Respect of Subscription to National Housing Bank Term Deposit Scheme - Notified Scheme |
| Notification No. 293 | 31 December 2007 | NABARD Rural Bonds of National Bank for Agriculture and Rural Development (NABARD) for an amount of rupees five thousand crore for specified under section 80C |
| Notification No. 289 | 13 December 2007 | A notification under section 80C of the Income-tax Act, 1961 |
| Notification No. 002 | 11 January 2007 | Public Deposit Scheme of Housing and Urban Development Corporation Ltd specified under section 80C |
| Notification No. 203 | 28 July 2006 | Bank Term Deposit Scheme, 2006 |
| Notification No. 127 | 1 June 2006 | Jeevan Akshay-III Plan of the Life Insurance Corporation of India specified under section 80C |
| Notification No. 119 | 12 May 2006 | Amendment of the Income-tax Rules under section 10 of the Income-tax Act, 1961 |
| Notification No. 50 | 9 March 2006 | Amendment of the Income-tax Rules under section 80C of the Income-tax Act, 1961 |
| Notification No. 259 | 13 December 2005 | Equity Linked Savings Scheme, 2005 |
| Notification No. 227 | 3 November 2005 | UTI-Retirement Benefit Pension Fund set up by the specified company referred to in clause (h) of section (2) of the Unit Trust of specified under section 80C |
| Notification No. 226 | 3 November 2005 | Equity Linked Savings Scheme, 2005 |
| Notification No. 225 | 3 November 2005 | New Jeevan Dhara specified under section 80C |
| Notification No. 224 | 3 November 2005 | Unit Linked Insurance Plan (formerly known as Dhanraksha-1989) of the Life Insurance Corporation Mutual Fund specified under section 80C |
| Notification No. 223 | 3 November 2005 | National Savings Certificates (VIII Issue) issued under the Government Savings Certificates Act specified under section 80C |
| Notification No. 222 | 3 November 2005 | Public Provident Fund specified under section 80C |
| Notification No. 221 | 3 November 2005 | Income-tax (24th Amendment) Rules, 2005 |
| Notification No. 850E | 25 October 1989 | Home Loan Account Scheme of the National Housing Bank established under section 3 of the National Housing Bank Act specified under section 80C |
| Notification No. 111E | 28 February 1983 | National Savings Certificates (VI Issue) and the National Savings Certificate (VII Issue) as securities specified under section 80C |
| Notification No. 2431 | 2 July 1968 | Public Provident Fund established under the Public Provident Fund Scheme notified under section 80C |
Back to section 123.
