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Case lawAct 2025Section 143 › Circulars and notifications
Section 143

Circulars and notifications on section 143

21 circulars and 226 notifications on what is now Special provisions in respect of certain undertakings in North-Eastern States. 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 143 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.

Circulars

All 21 of them, newest first.
NumberDateWhat it deals with
Circular No. 13/202326 July 2023Condonation of delay under clause (b) of sub-section (2) of section 119 of the Income-tax Act, 1961 for returns of income claiming deduction u/s 80P of the Act for variou
Circular 1/201521 January 2015Explanatory notes to the provisions of the finance no.2 act 2014
Circular No. 10/2014 [F.No.178/84/2012-ITA-I]6 May 2014Section 80-IA, sub-clause (iii) of sub-section (4) of the Income-tax Act, 1961 - Deductions - Profits and gains from industrial undertakings, or enterprises engaged in in
Press Release14 December 2010Release dated 14 12 2010 1
Circular No. BY/KP/GN-151/1029 April 2010Bill/amendment Bill
Circular No. 5/200615 May 20065/2006 dated 15 05 2006
Circular No. 2/200617 January 2006Amendment of section 80-HHC by Taxation Laws (Amendment)act, 2005 – Imposition of Penalty/recovery of Taxes – REG
Circular No. 1/200612 January 20061/2006 dated 12 01 2006
Circular No. 10/200516 December 2005Definition of "Port" as Infrastructural Facility for the Purpose of Sections 10(23G) and 80-IA of the Income-tax Act, 1961
Circular No. 7/200226 August 2002Section 80-IA l Profits and Gains from Industrial Undertakings, ETC., Engaged in Infrastructure Development, ETC
Circular No. 78811 April 2000Section 80-IB l Profits and Gains from Certain Industrial Undertakings Other Than Infrastructure Development Undertakings
Circular No. 7333 January 1996565-567. Whether Build-Own-Lease-Transfer (BOLT) Scheme of Indian Railways shall be eligible for benefit under section 80-IA, since it is not legally possible for any ent
Circular No. 73120 December 1995604. Eligibility for deduction under section 80-O in case of receipt of brokerage by reinsurance agent, operating in India on behalf of principals abroad, from gross prem
Circular No. 70520 June 1995613. Procedure regarding grant of approval under section 80 RRA
Circular No. 70023 March 1995603. Whether benefit of section 80-O would be available if technical and professional services, though rendered outside India, are used by Foreign Government or enterpris
Circular No. 6838 June 1994Section 80 l Loss - Submission of Return for
Circular No. 57531 August 1990545. Whether ‘convertible foreign exchange’ does not include remittances from Nepal and Bhutan
Circular No. 53327 March 1989602. Application for approval of agreement to be made in prescribed form and verified in prescribed manner
Circular No. 24620 September 1978Section 8OU l Totally Blind or Physically Handicapped Persons
Circular No. 18723 December 1975Section 80-O l RO Yalties, ETC., from Certain Foreign Enterprises
Circular No. 5723 March 1971Section 80-I l Profits and Gains from Industries After Certain Date

Notifications

All 226 of them, newest first.
NumberDateWhat it deals with
Notification No. 53/2025 [F. No. 370142/16/2025-TPL] / GSR 356(E)30 May 2025Ministry of Finance
Notification No. 50/2025 [F. No. 370142/14/2025-TPL] / GSR 352(E)29 May 2025[भाग II—खण् ड 3(i)] भारत का रािपत्र : असाधारण 3
Notification No. 51/2025 [F. No. 370142/17/2025-TPL] / GSR 353(E)29 May 2025[भाग II—खण् ड 3(i)] भारत का रािपत्र : असाधारण 3
Notification No. 72/2020 [F. No.178/111/2009-ITA-1]/ SO 3035(E)8 September 2020Ministry of Finance
Notification No. 29/2019/ F.No. 178/8/2015-ITA-I]/SO 1465(E)28 March 2019Ministry of Finance
Notification No. 23/2019 [F. No. 178/30/2017-ITA-I] / SO 1396(E)19 March 2019Ministry of Finance
Notification No. 13 /2018 [F.No.178/15/2011-ITA-I] / SO 910(E)1 March 2018Ministry of Finance
Notification No. 15 /2017 [F.No.178/7/2016-ITA-I] / SO 617(E)23 February 2017Ministry of Finance
Notification No. 121 /2016/ F. No. 178/07/2009-ITA-I / SO 4164(E)26 December 2016Ministry of Finance
Notification No. 20/2016 [F.No. 178/34/2011-ITA-I] / SO 1172(E)21 March 2016Ministry of Finance
Notification No. 37/2015 [F.No.178/72/2006-ITA-I]/SO 994(E)10 April 2015Section 80-IA, Sub-clause (iii) of Sub-section (4) of the Income-tax Act, 1961 - Deductions - Profits and Gains from Industrial Undertakings, or Enterprises Engaged in In
Notification no. 22/2014 [F.No.178/35/2005-ITA-I]/SO 917(E)27 March 2014Section 80-IA, Sub-clause (iii) of Sub-section (4) of the Income-tax Act, 1961 - Deductions - Profits and Gains from Industrial Undertakings, or Enterprises Engaged in In
Notification No. 14/2014 [F.No. 178/77/2010-ITA-I]/SO 756(E)13 March 2014Section 80-IA, Sub-clause (iii) of Sub-section (4) of the Income-tax Act, 1961 - Deductions - in Respect of Profits and Gains from Industrial Undertakings, or Enterprises
Notification No. 01/20138 January 2013Section 80-IA, Sub-clause (iii) of sub-section (4) of the Income-tax Act, 1961 - Deductions - In respect of profits and gains from Industrial Undertakings, or Enterprises
NOTIFICATION NO. 55/2012 [F.NO. 178/49/2009-ITA-I]28 December 2012Section 80-IA, Sub-clause (iii) of Sub-section (4) of the Income-tax Act, 1961 - Deductions - in Respect of Profits and Gains from Industrial Undertakings, or Enterprises
Notification No. 48/20126 November 2012Section 80-IA, Sub-clause (iii) of Sub-section (4) of the Income-tax Act, 1961 - Deductions - in Respect of Profits and Gains from Industrial Undertakings, or Enterprises
Notification No. 47/20126 November 2012Section 80-IA, Sub-clause (iii) of Sub-section (4) of the Income-tax Act, 1961 - Deductions - in Respect of Profits and Gains from Industrial Undertakings, or Enterprises
Notification No. 17/201211 May 2012Section 80-IA of the Income-tax Act, 1961 - Deductions - Profits and gains from industrial infrastructure undertakings, etc. - Notified undertakings
Notification No. 13/201222 March 2012Section 80-IA of the Income-tax Act, 1961 - Deductions - Profits and Gains from Industrial Infrastructure Undertakings, ETC. - Notified Undertakings
Notification No. 10/201221 February 2012Section 80-IA of the Income-tax Act, 1961 - Deductions - Profits and gains from industrial infrastructure undertakings, etc. - Notified undertakings
Notification No. 11/201124 February 2011Income-tax : Section 80-IA of the Income-tax Act, 1961 - Deductions - Profits and gains from industrial infrastructure undertakings, etc
Notification No. 479 July 2010Section 80-IA of the Income-tax Act, 1961 - Deductions - Profits and gains from industrial infrastructure undertakings, etc. - Notified undertaking
Notification No. 8027 October 2009Section 80-IA of the Income-tax Act, 1961 – Deductions – Profits and gains from industrial undertakings, etc, - Notified undertakings – Amendment in Notification No. S.O.
Notification No. 10628 November 2008Industrial Park Scheme, 2008 - Amendments in Form Ips-1
Notification No. 9822 October 2008Income-tax (Eighth Amendment) Rules, 2008 - Insertion of rule 18DDA and Form No. 10CCBD
Notification No. 8927 August 2008Section 80-IC (2)(A) of the Income-tax Act 1961 – Deduction – Special Provision in Respect of Certain Undertakings or Enterprises in Certain Special Category States – Not
Notification No. 762 July 2008A notification under section 10A of the Income-tax Act, 1961
Notification No. 6630 May 2008Following undertakings notified under section 80
Notification No. 038 January 2008A notification under section 80 of the Income-tax Act, 1961
Notification No. 028 January 2008Amendment of the Income-tax Rules under section 80 of the Income-tax Act, 1961
Notification No. 28127 November 2007Amendment of the Income-tax Rules under section 80 of the Income-tax Act, 1961
Notification No. 26116 October 2007Undertaking notified under section 80
Notification No. 26016 October 2007Undertaking notified under section 80
Notification No. 25916 October 2007Undertaking notified under section 80
Notification No. 25816 October 2007Undertaking notified under section 80
Notification No. 25716 October 2007Undertaking notified under section 80
Notification No. 2555 October 2007Undertaking notified under section 80
Notification No. 2545 October 2007Undertaking notified under section 80
Notification No. 2534 October 2007Undertaking notified under section 80
Notification No. 2524 October 2007Undertaking notified under section 80
Notification No. 2514 October 2007Undertaking notified under section 80
Notification No. 24828 September 2007A notification under section 80 of the Income-tax Act, 1961
Notification No. 24628 September 2007Undertaking notified under section 80
Notification No. 24528 September 2007Undertaking notified under section 80
Notification No. 24428 September 2007Undertaki notified under section 80
Notification No. 23930 August 2007Undertaking notified under section 80
Notification No. 21231 July 2007Undertaking notified under section 80
Notification No. 21131 July 2007Section 80-IA(4)(iii) of the Income-tax Act, 1961 - Deductions - In respect of profits and gains from industrial undertakings, etc., in certain cases - Notified undertaki
Notification No. 2093 July 2007Undertaking notified under section 80
Notification No. 20231 May 2007Undertaking notified under section 80
Notification No. 20131 May 2007Undertaking notified under section 80
Notification No. 19230 May 2007Undertaking notified under section 80
Notification No. 19130 May 2007Undertaking notified under section 80
Notification No. 19030 May 2007Undertaking notified under section 80
Notification No. 18930 May 2007Undertaking notified under section 80
Notification No. 18830 May 2007Undertaking notified under section 80
Notification No. 18730 May 2007Undertaking notified under section 80
Notification No. 18630 May 2007Undertaking notified under section 80
Notification No. 18530 May 2007Undertaking notified under section 80
Notification No. 18430 May 2007Undertaking notified under section 80
Notification No. 18330 May 2007Undertaking notified under section 80
Notification No. 18230 May 2007Undertaking notified under section 80
Notification No. 16330 April 2007Undertaking notified under section 80
Notification No. 16230 April 2007Undertaking notified under section 80
Notification No. 16130 April 2007A notification under section 80 of the Income-tax Act, 1961
Notification No. 16030 April 2007Undertaking notified under section 80
Notification No. 15930 April 2007Undertaking notified under section 80
Notification No. 15830 April 2007Undertaking notified under section 80
Notification No. 15730 April 2007Undertaking notified under section 80
Notification No. 15630 April 2007Undertaking notified under section 80
Notification No. 15530 April 2007Undertaking notified under section 80
Notification No. 15430 April 2007Undertaking notified under section 80
Notification No. 15330 April 2007Undertaking notified under section 80
Notification No. 15225 April 2007Undertaking notified under section 80
Notification No. 15016 April 2007Undertaking notified under section 80
Notification No. 14916 April 2007Undertaking notified under section 80
Notification No. 14630 March 2007Undertaking notified under section 80
Notification No. 14530 March 2007Undertaking notified under section 80
Notification No. 14430 March 2007Undertaking notified under section 80
Notification No. 14330 March 2007Undertaking notified under section 80
Notification No. 14230 March 2007Undertaking notified under section 80
Notification No. 14130 March 2007Undertaking notified under section 80
Notification No. 14030 March 2007Undertaking notified under section 80
Notification No. 13930 March 2007Undertaking notified under section 80
Notification No. 13830 March 2007Undertakin notified under section 80
Notification No. 07322 March 2007Undertaking notified under section 80
Notification No. 07222 March 2007Undertaking notified under section 80
Notification No. 07122 March 2007Undertaking notified under section 80
Notification No. 07022 March 2007Undertaking notified under section 80
Notification No. 06922 March 2007Undertaking notified under section 80
Notification No. 06821 March 2007Undertaking notified under section 80
Notification No. 05414 February 2007Undertaking notified under section 80
Notification No. 05314 February 2007Undertaking notified under section 80
Notification No. 03014 February 2007Undertaking notified under section 80
Notification No. 02914 February 2007Undertaking notified under section 80
Notification No. 02814 February 2007Undertaking notified under section 80
Notification No. 02714 February 2007Undertaking notified under section 80
Notification No. 0259 February 2007Undertaking notified under section 80
Notification No. 0249 February 2007Undertaking notified under section 80
Notification No. 0226 February 2007Undertaking notified under section 80
Notification No. 0216 February 2007Undertaking notified under section 80
Notification No. 0206 February 2007Undertaking notified under section 80
Notification No. 0196 February 2007Undertaking notified under section 80
Notification No. 37922 December 2006Undertaking notified under section 80
Notification No. 37822 December 2006Undertaking notified under section 80
Notification No. 37722 December 2006Undertaking notified under section 80
Notification No. 37622 December 2006Undertaking notified under section 80
Notification No. 37522 December 2006Undertaking notified under section 80
Notification No. 3668 December 2006Undertaking notified under section 80
Notification No. 3658 December 2006Undertaking notified under section 80
Notification No. 36330 November 2006Undertaking notified under section 80
Notification No. 36230 November 2006Undertaking notified under section 80
Notification No. 35217 November 2006A notification under section 3 of the Income-tax Act, 1961
Notification No. 35117 November 2006Undertaking notified under section 80
Notification No. 35017 November 2006Undertaking notified under section 80
Notification No. 34917 November 2006Undertaking notified under section 80
Notification No. 34817 November 2006Undertaking notified under section 80
Notification No. 34717 November 2006Undertaking notified under section 80
Notification No. 34617 November 2006Undertaking notified under section 80
Notification No. 34517 November 2006Undertaking notified under section 80
Notification No. 34417 November 2006Undertaking being developed and being maintained and operated by M/s notified under section 80
Notification No. 33716 November 2006Undertaking notified under section 80
Notification No. 33616 November 2006Undertaking notified under section 80
Notification No. 33516 November 2006Undertaking notified under section 80
Notification No. 33416 November 2006Undertaking notified under section 80
Notification No. 33316 November 2006Undertaking notified under section 80
Notification No. 33216 November 2006Undertaking being developed and being maintained and operated by M/s notified under section 80
Notification No. 33115 November 2006Undertaking notified under section 80
Notification No. 33015 November 2006Undertaking notified under section 80
Notification No. 32915 November 2006Undertaking notified under section 80
Notification No. 32815 November 2006Undertaking notified under section 80
Notification No. 31613 November 2006A notification under section 80 of the Income-tax Act, 1961
Notification No. 31513 November 2006Undertaking notified under section 80
Notification No. 2833 October 2006A notification under section 80 of the Income-tax Act, 1961
Notification No. 28229 September 2006Undertaking notified under section 80
Notification No. 28129 September 2006Undertaking notified under section 80
Notification No. 28029 September 2006Undertaking notified under section 80
Notification No. 27929 September 2006Undertaking notified under section 80
Notification No. 27829 September 2006Undertaking notified under section 80
Notification No. 26614 September 2006Undertaking being developed and being maintained and operated by M/s notified under section 80
Notification No. 26514 September 2006Undertaking notified under section 80
Notification No. 26414 September 2006Undertaking being developed and being maintained and operated by M/s notified under section 80
Notification No. 26314 September 2006Undertaking being developed and being maintained and operated by M/s notified under section 80
Notification No. 25912 September 2006Undertaking notified under section 80
Notification No. 25812 September 2006Undertaking notified under section 80
Notification No. 25712 September 2006Undertaking being developed and being maintained and operated by M/s notified under section 80
Notification No. 25612 September 2006Undertaking being developed and being maintained and operated by M/s notified under section 80
Notification No. 25512 September 2006Undertaking being developed and being maintained notified under section 80
Notification No. 25412 September 2006A notification under section 80 of the Income-tax Act, 1961
Notification No. 22021 August 2006Notofication No. 220/2006, Dated 22-8-2006
Notification No. 21921 August 2006Undertaking being developed and being maintained and operated by M/s notified under section 80
Notification No. 21821 August 2006Undertaking being developed and being maintained and operated by M/s notified under section 80
Notification No. 21721 August 2006Undertaking being developed and being maintained and operated by M/s notified under section 80
Notification No. 21621 August 2006Undertaking being developed and being maintained and operated by M/s notified under section 80
Notification No. 21521 August 2006Undertaking notified under section 80
Notification No. 21421 August 2006Undertaking notified under section 80
Notification No. 21321 August 2006Undertaking notified under section 80
Notification No. 21221 August 2006Undertaking notified under section 80
Notification No. 20127 July 2006Undertaking being developed and being maintained and operated notified under section 80
Notification No. 20027 July 2006Undertaking notified under section 80
Notification No. 19927 July 2006Undertaking notified under section 80
Notification No. 19827 July 2006Undertaking notified under section 80
Notification No. 19626 July 2006Undertaking notified under section 80
Notification No. 19526 July 2006Undertaking being developed and being maintained and operated by M/s notified under section 80
Notification No. 19124 July 2006Undertaking being developed and being maintained a notified under section 80
Notification No. 18720 July 2006Amendment of the Income-tax Rules under section 36 of the Income-tax Act, 1961
Notification No. 18214 July 2006Undertaking notified under section 80
Notification No. 18414 July 2006Undertaking notified under section 80
Notification No. 18314 July 2006Undertaking notified under section 80
Notification No. 18114 July 2006A notification under section 80 of the Income-tax Act, 1961
Notification No. 18014 July 2006Undertaking notified under section 80
Notification No. 17914 July 2006A notification under section 80 of the Income-tax Act, 1961
Notification No. 17814 July 2006Undertaking being developed and being maintained and operated by M/s notified under section 80
Notification No. 17712 July 2006Undertaking being developed and be notified under section 80
Notification No. 17612 July 2006Undertaking notified under section 80
Notification No. 17512 July 2006Undertaking being developed and being maintained and operated by M/s notified under section 80
Notification No. 17311 July 2006Undertaking notified under section 80
Notification No. 17211 July 2006Undertaking notified under section 80
Notification No. 15330 June 2006Undertaking notified under section 80
Notification No. 15230 June 2006Undertaking notified under section 80
Notification No. 15130 June 2006Undertaking notified under section 80
Notification No. 15030 June 2006Undertaking notified under section 80
Notification No. 14930 June 2006Undertaking notified under section 80
Notification No. 14830 June 2006Undertaking notified under section 80
Notification No. 14429 June 2006Undertaking notified under section 80
Notification No. 1347 June 2006Undertaking notified under section 80
Notification No. 1295 June 2006Abovesaid undertaking notified under section 80
Notification No. 11526 April 2006A notification under section 80 of the Income-tax Act, 1961
Notification No. 26330 December 2005Ratnagiri Gas & Power Private Limited notified under section 80
Notification No. 2213 November 2005Income-tax (24th Amendment) Rules, 2005
Notification No. 6728 February 2005Amendment of the Income-tax Rules under section 32 of the Income-tax Act, 1961
Notification No. 5817 February 2005Amendment of the Income-tax Rules under section 40A of the Income-tax Act, 1961
Notification No. 434 February 2005Amendment of the Income-tax Rules under section 80 of the Income-tax Act, 1961
Notification No. 14219 April 2004Amendment of the Income-tax Rules under section 80 of the Income-tax Act, 1961
Notification No. 4913 February 2004A notification under section 3 of the Income-tax Act, 1961
Notification No. 416 February 2004Industrial areas in the State of Sikkim in column (2) of the Schedule below notified under section 80
Notification No. 29213 November 2003Amendment of the Income-tax Rules under section 23 of the Income-tax Act, 1961
Notification No. 15618 June 2003Amendment of the Income-tax Rules under section 80 of the Income-tax Act, 1961
Notification: 124 Date of Issue : 31/5/200231 May 20024. The percentage of land to be earmarked for commercial use shall not be more than 10 per cent of the allocable area.
Notification: S.O.100(E) Date of Issue : 24/1/200224 January 2002A notification under section 80 of the Income-tax Act, 1961
Notification No. 85E-31 January 2001A notification under section 80 of the Income-tax Act, 1961
Notification No. 24-31 January 2001A notification under section 80 of the Income-tax Act, 1961
Notification No. 169213 July 2000Multilevel Computerised Car Parking as infrastructure facility notified under section 10
Notification No. 285(E)28 March 2000An undertaking developed and being maintained and operated by Western India Kinfra Ltd notified under section 80
Notification No. 1129128 March 2000An undertaking developed and being maintained and operated by M/s International Tech Park Limited notified under section 80
Notification No. 1126914 March 2000Items listed at Sl notified under section 10
Notification No. 1126714 March 2000Undertaking notified under section 80
Notification No. 1118528 December 1999An undertaking developed and being maintained and operated by the Wise Industrial Park Limited notified under section 80
Notification No. 1117420 December 1999A notification under section 80 of the Income-tax Act, 1961
Notification No. 111036 October 1999A notification under section 80 of the Income-tax Act, 1961
Notification No. 111026 October 1999A notification under section 80 of the Income-tax Act, 1961
Notification No. 110224 August 1999Following industries in the North-Eastern Region to be the industries notified under section 80
S.O. 627(E)4 August 1999Following industries in the North-Eastern Region to be the industries notified under section 80
Notification No. 1096316 June 1999A notification under section 80 of the Income-tax Act, 1961
S.O. 447(E)16 June 1999A notification under section 80 of the Income-tax Act, 1961
Notification No. 1095815 June 1999A notification under section 80 of the Income-tax Act, 1961
Notification No. 1095715 June 1999A notification under section 80 of the Income-tax Act, 1961
S.O. 440(E)15 June 1999A notification under section 80 of the Income-tax Act, 1961
S.O. 439(E)15 June 1999A notification under section 80 of the Income-tax Act, 1961
Notification No. 1095614 June 1999A notification under section 80 of the Income-tax Act, 1961
Notification No. 1095514 June 1999A notification under section 80 of the Income-tax Act, 1961
S.O. 435(E)14 June 1999A notification under section 80 of the Income-tax Act, 1961
S.O. 434(E)14 June 1999A notification under section 80 of the Income-tax Act, 1961
S.O. 401(E)31 May 1999A notification under section 80 of the Income-tax Act, 1961
Notification No. 1094228 May 1999A notification under section 7 of the Income-tax Act, 1961
S.O. 391(E)28 May 1999A notification under section 80 of the Income-tax Act, 1961
What this page does not tell you. It does not tell you which of these is still operative. A circular can be withdrawn by a later one without either saying so on its face, and a notification can be superseded by the amendment of the provision it was made under. Read the latest one first, then work backwards.

Back to section 143.