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Case law › Act 2025 › Section 15 › Circulars and notifications
Section 15

Circulars and notifications on section 15

7 circulars and 16 notifications on what is now Salaries. 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 15 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 7 of them, newest first.
NumberDateWhat it deals with
Circular No. 3/202520 February 2025Income tax deduction from salaries during the financial year 2024 25 under section 192 of the income tax act 1961
Circular No. 8/200529 August 2005CIRCULAR FINANCE ACT, 2005 - FBT Finance Act, 2005 - Explanatory Notes on the Provisions relating to Fringe Benefit Tax
Circular No. 6025 June 1991Section 9 l Instructions to Subordinate Authorities
Circular No. 29815 April 1981Financial Year 1981-82
Circular No. 1644 June 1975Sections 18 and 18A
Circular No. 12710 January 1974628-632. Agreement for avoidance of double taxation with Pakistan - Whether operative for assessment year 1972-73 and subsequent assessment years
Circular No. 4614 September 197064. Expressions "salary" and "year" as used in clause (10) as it stood prior to its substitution by Finance Act, 1974 - Interpretation of

Notifications

All 16 of them, newest first.
NumberDateWhat it deals with
Notification No. GSR 926(E) [F. No. 2/6/2006-NS.II], dated 24-12-201224 December 2012Post Office Savings Account (Amendment) Rules, 2012 - Amendment in rule 4A
Notification No. 323(E)25 April 2012Post Office Time Deposit (Amendment) Rules, 2012 - Amendment in rule 7
Notification No. 322(E)25 April 2012Post Office (Monthly Income Account) Amendment Rules, 2012 - Amendment in rule 8
Notification No. 321(E)25 April 2012Senior Citizens Savings Scheme (Amendment) Rules, 2012 - Amendment in rule 7
Notification No. 320(E)25 April 2012Post Office Recurring Deposit (Amendment) Rules, 2012 - Amendment in Rules 9, 10 11 and 12
G.S.R. 846(E)25 November 2011Post Office Time Deposit (Second Amendment) Rules, 2011 - Amendment in rules 7 and 8
G.S.R. 843(E)25 November 2011Post Office Recurring Deposit (Second Amendment) Rules, 2011 - Amendment in rules 9. 10, 11, 12 and insertion of tables 44 to 46
G.S.R. 845(E)25 November 2011Post Office (Monthly Income Account) Second Amendment Rules, 2011 - Amendment in rules 8 and 9
G.S.R.770(E)19 October 2011Senior Citizens Savings Scheme (Amendment) Rules, 2011 - Amendment in Annexures II and III to form F
G.S.R. 742(E)4 October 2011Post Office Time Deposit (Amendment) Rules, 2011 - Amendment in rule 9
G.S.R. 741(E)4 October 2011Post Office (Monthly Income Account) Amendment Rules, 2011 - Amendment in rule 9A
G.S.R. 740(E)4 October 2011Post Office Recurring Deposit (Amendment) Rules, 2011 - Amendment in rules 6, 9, 9A and 11
GSR 882(E)3 November 2010Taxman - Volume 195 [2010] 195 Taxman .
G.S.R. 639(E)28 July 2010Rules/amendment Rules
Notification No. 1613 February 2009Wealth-tax (Second Amendment) Rules, 2009 - Amendment in rule 3A
Notification No. 2721 January 2004Remaining "9 specified under section 3
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 15.