35 circulars and 18 notifications on what is now Income from salary. 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 16 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. 3/2025 | 20 February 2025 | Income tax deduction from salaries during the financial year 2024 25 under section 192 of the income tax act 1961 |
| Circular No. 24/2022 | 7 December 2022 | Government of INDIA |
| Circular No. 4/2022 | 15 March 2022 | Government of INDiA |
| Circular No. 20/2020 | 3 December 2020 | Income tax deduction from salaries during the financial year 2020 21 under section 192 of the income tax act 1961 |
| Circular No. 4/2020 | 16 January 2020 | Government of INDIA |
| Circular No. 4/2019 | 28 January 2019 | Clarification regarding liability and status of Official Assignees under the Income tax Act |
| Circular No.1/2019 | 1 January 2019 | Government of INDIA |
| Circular No. 1/2017 | 2 January 2017 | Government of INDIA |
| Circular No. 2/2010 | 29 January 2010 | Section 115WM of the Income-tax Act, 1961 - Fringe Benefit Tax - Chapter XII-H not to apply after a certain date - Adjustment of ‘advance tax in respect of fringe benefit |
| Circular No. 8/2005 | 29 August 2005 | CIRCULAR FINANCE ACT, 2005 - FBT Finance Act, 2005 - Explanatory Notes on the Provisions relating to Fringe Benefit Tax |
| Circular No. 761 | 13 January 1998 | 1184. Clarifications regarding use of Form No. 16 for pensioners where pensioners are drawing their pensions through banks |
| Circular No. 710 | 24 July 1995 | 202. Taxability of the perquisite on shares issued to employees at less than market price |
| Circular No. 701 | 23 March 1995 | 18. Taxability of allowances received by persons having income under the head ‘Salaries’ |
| Circular No. 690 | 1 September 1994 | Financial Year 1994-95 |
| Circular No. 654 | 22 July 1993 | Financial Year 1993-94 |
| Circular No. 644 | 15 March 1993 | 371. Whether provision of food or beverages in places other than place of work in respect of low-paid employees can be treated as expenditure on provision of hospitality |
| Circular No. 629 | 31 July 1992 | Financial Year 1992-93 |
| Circular No. 612 | 13 November 1991 | Financial Year 1991-92 |
| Circular No. 576 | 31 August 1990 | Section 80 l Loss - Submission of Return for |
| Circular No. 523 | 5 October 1988 | Section 80 l Loss - Submission of Return for |
| Circular No. 480 | 6 February 1987 | Estate Duty Act, 1953 |
| Circular No. 451 | 17 February 1986 | Clarifications on issues relating to effect of filing higher estimates of income for advance tax purposes on assessments for earlier years/filing of returns of income by |
| Circular No. 445, dated 31-12-1985 | 31 December 1985 | [Omitted by Circular No. 603, Dated 6-6-1991] |
| Circular No. 442 | 10 December 1985 | 1512. Appointment of estate duty valuers for different categories of assets and scale of charges for their remuneration - Notification issued under sub-section (3) |
| Circular No. 431 | 12 September 1985 | 624. Relief in case of encashment of leave salary by an employee while in service - Whether admissible |
| Circular No. 424 | 10 July 1985 | Estate Duty Act, 1953 |
| Circular No. 388 | 16 July 1984 | Financial Year 1984-85 |
| Circular No. 331 | 22 March 1982 | Section 89 l Relief When Salary ETC., Is Paid in Arrears or in Advance |
| Circular No. 293 | 10 February 1981 | 181. Pension received by erstwhile officials of United Nations - Whether exempt from tax in view of section 2 of UN (Privileges and Immunities) Act, 1947 |
| Circular No. 196 | 31 March 1976 | 946. Whether tax is not to be deducted at source from conveyance allowance where disbursing authority is satisfied that conveyance allowance is exempt under section 10(14 |
| Circular No. 189 | 30 January 1976 | 276. Development rebate reserve in the case of industrial undertakings in which there is Government participation and where there are certain obligations for maintenance |
| Circular No. 153 | 30 November 1974 | Section 2(38) l Recognized Provident Fund |
| Circular No. 130 | 16 March 1974 | Section 17(2)/RULE 3 l Perquisite and ITS Valuation |
| Circular No. 122 | 19 October 1973 | Rule 3(g) of Income-tax Rules - Valuation of perquisibte on account of services of household servants |
| Circular No. 32 | 29 October 1969 | Limit on allowance in respect of benefit, amenity or perquisite under clause (c)(iii)/clause (a)(v) - Reimbursement of certain expenses/pay-ments whether form part of per |
| Number | Date | What it deals with |
|---|---|---|
| Notification No. 133/2025 [F. No. 370142/27/2025-TPL] / G.S.R 555(E) | 18 August 2025 | Ministry of Finance |
| Notification No. 90/2022 [F. No. 370142/31/2022-TPL (Part-2)] / SO 3703(E) | 5 August 2022 | Ministry of Finance |
| Notification No. 11/2021 [F. No. 370142/52/2020-TPL] / GSR 155(E) | 5 March 2021 | Ministry of Finance |
| Notification No. 94 /2016 [F. No. 370133/30/2016-TPL / GSR 982(E) | 17 October 2016 | Ministry of Finance |
| Notification No. 94 | 18 December 2009 | Income-tax (Thirteenth Amendment) Rules, 2009 - Substitution of rule 3 and Insertion of rule 40F |
| Notification No. 70 | 22 September 2009 | Amendment in Electronic Furnishing of Return of Income Scheme, 2007 |
| Notification No. 271 | 7 November 2007 | Income-tax (Fourteenth Amendment) Rules, 2007 - Amendments in rule 3 - Valuation of perquisites |
| Notification No. 003 | 15 January 2007 | S.O. (E).-In exercise of the powers conferred by section 295 read with rule 3 of Part A of the Fourth Schedule to the Income-tax Act, 1961 (43 of 1961), the Central Board |
| Notification No. 68 | 28 February 2005 | Amendment of the Income-tax Rules under section 17 of the Income-tax Act, 1961 |
| Notification No. 291 | 7 December 2004 | Amendment of the Income-tax Rules under section 3 of the Income-tax Act, 1961 |
| Notification No. 277 | 3 November 2004 | Income Tax Notification No: 277 (03-Nov-04) Income-tax (Thirteenth Amendment) Rules, 2004 |
| Notification No. 12 | 12 January 2004 | Amendment of the Income-tax Rules under section 16 of the Income-tax Act, 1961 |
| Notification No. 08 | 12 January 2004 | Amendment of the Income-tax Rules under section 17 of the Income-tax Act, 1961 |
| Notification No. 49 | 11 March 2003 | Amendment of the Income-tax Rules under section 17 of the Income-tax Act, 1961 |
| Notification: 22 Date of Issue : 4/2/2002 | 4 February 2002 | Amendment of the Income-tax Rules under section 17 of the Income-tax Act, 1961 |
| Notification No. 1021E- | 11 October 2001 | The Notification printed at [2001] 251 ITR (St.) 230 was published in the Gazette of India, Extry |
| Notification No. 758E | 7 October 1992 | A notification under section 17 of the Income-tax Act, 1961 |
| Notification No. 92E | 4 February 1985 | Rate of interest specified under section 17 |
Back to section 16.
