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Case law › Act 2025 › Section 157 › Circulars and notifications
Section 157

Circulars and notifications on section 157

16 circulars and 2 notifications on what is now Relief when salary, etc , is paid in arrears or in advance. 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 157 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 16 of them, newest first.
NumberDateWhat it deals with
Circular No. 19/02416 December 2024On provisions of the direct tax vivad se vishwas scheme 2024
Circular No. 12/202415 October 2024Guidance note 1/2024 on provisions of the direct tax vivad se vishwas scheme 2024
Circular No. 9/200610 October 20069/2006 dated 10 10 2006
Circular No. 1/20024 February 2002960. Instruction for deduction of tax at source from salaries during the Financial year 2001-2002 under section 192
Circular No. 1512 December 2001Financial Year 2001-2002
Circular No. 7815 November 1999Financial Year 1999-2000
Circular No. 7713 November 1998Financial Year 1998-99
Circular No. 75720 October 1997Financial Year 1997-98
Circular No. 7472 December 1996Financial Year 1996-97
Circular No. 72429 September 1995724 dated 29 9 1995
Circular No. 5048 February 1988955. 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. 43112 September 1985624. Relief in case of encashment of leave salary by an employee while in service - Whether admissible
Circular No. 33122 March 1982Section 89 l Relief When Salary ETC., Is Paid in Arrears or in Advance
Circular No. 28617 November 1980Section 10(10A) l Commuted Pension
Circular No. 23916 May 1978626. 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. 18228 October 1975Financial Year 1975-76

Notifications

All 2 of them, newest first.
NumberDateWhat it deals with
Notification No. 32/2025 [F. No. 370142/9/2025-TPL] / SO 1650(E)8 April 2025Under the Direct Tax Vivad se Vishwas Scheme notified under section 89
Notification No. 1281 June 2006Income-tax (Fifth Amendment) Rules, 2006
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 157.