6 circulars and 6 notifications on what is now Interpretation. 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 189 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. 25/2022 | 30 December 2022 | Clarification for the purposes of clause c of section 269ST of the income tax act 1961 in respect of dealership/distributorship contract in case of co operative societies |
| Circular No. 27/2017 | 3 November 2017 | Clarification on cash sale of agricultural produce by cultivators/agriculturists |
| Circular No. 22/2017 | 3 July 2017 | Circular No. 22 of 2017 |
| Circular No. 556 | 23 February 1990 | 1277. Clarification regarding applicability of section 269T to amounts kept by agriculturists out of sale proceeds with commission agents |
| Circular No. 522 | 18 August 1988 | 384. Monetary ceilings prescribed in section 40A(3)/269SS/269T - Raised to Rs. 10,000, Rs. 20,000 and Rs. 20,000, respectively, by Direct Tax Laws (Amendment) Act, 1987 - |
| Circular No. 479 | 16 January 1987 | 1275. Whether the payment in cash of periodical interest amount alone exceeding Rs. 10,000 would attract the provisions of section 269T |
| Number | Date | What it deals with |
|---|---|---|
| Notification No. 56/2021 [F. No. 225/58/2021-ITA.II] / SO 1803 | 7 May 2021 | 2 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)] |
| Notification No. 57 /2017, F.No.370142/10/2017-TPL]/ SO 2065(E) | 3 July 2017 | To BE Published in the Gazette of INDIA, Extraordinary, Part II, section 3, Sub-section (ii)] |
| Notification No.28/2017, F.No.370142/10/2017-TPL/S.O. 1057(E) | 5 April 2017 | To BE Published in the Gazette of INDIA, Extraordinary, Part II, section 3, Sub-section (ii)] |
| Notification No. 4250 | 28 October 1986 | Housing Development Finance Corporation Limited notified under section 269SS |
| Notification No. 3828 | 28 October 1986 | Housing Development Finance Corporation Limited notified under section 269SS |
| Notification No. 3607 | 18 July 1986 | Housing Development Finance Corporation Limited notified under section 269SS |
Back to section 189.