145 circulars and 3553 notifications on what is now Deductions from 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 19 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. 3/2026 | 30 March 2026 | Notification of Sovereign Wealth Fund under Schedule V [Table: Sl. No. 7.Note S(a)(ii)(G)] of the Income-tax Act, 2025 |
| Circular No. 11/2025 | 2 September 2025 | Modification to circular no. 9 of 2022 f. no.370142/2/2022 tpl dated 09.05.2022 of CBDT |
| Circular No. 7/2024 | 25 April 2024 | Extension of due date for filing of form no. 10a/10ab under the income tax act 1961 |
| Circular No. 3/2024 | 6 March 2024 | Circular under section 119 of the income tax act 1961 |
| Circular No. 2/2024 | 5 March 2024 | Order under section 119 of the income tax act 1961 |
| Circular No. 17/2023 | 9 October 2023 | Order under section 119 of the Income-tax Act, 1961 |
| Circular No. 15/2023 | 16 August 2023 | Guidelines under clause 10D of section 10 of the income tax act 1961 |
| Circular No. 6/2023 | 24 May 2023 | Clarification regarding provisions relating to charitable and religious trusts |
| Circular No. 11/2022 | 3 June 2022 | Circular No. 11 of 2022 |
| Circular No. 9/2022 | 9 May 2022 | Guidelines under clause 23FE of section 10 of the income tax act 1961 |
| Circular No. 8/2022 | 31 March 2022 | Extension of time line for electronic filing of form no.10ab for seeking registration or approval under section 10 23C 12A or 80G of the income tax act 1961 the act |
| Circular No. 2/2022 | 19 January 2022 | Guidelines under clause 10D section 10 of the income tax act 1961 |
| Circular No. 19/2021 | 26 October 2021 | Guidelines under clause (23FE) of section 10 of the Income-tax Act, 1961 |
| Circular No. 16/2021 | 29 August 2021 | Circular No. 16 /2021 |
| Circular No. 13/2021 | 30 June 2021 | Circular No. 13 of 2021 |
| Circular No. 12/2021 | 25 June 2021 | Extension of time limits of certain compliances to provide relief to taxpayers in view of the severe pandemic |
| Circular No. 4/2021 | 23 March 2021 | Clarifications on provisions of the direct tax vivad se vishwas act 2020 |
| Circular No. 3/2021 | 4 March 2021 | Circular under section 10 of the direct tax vivad se vishwas act 2020 |
| Circular No. 21/2020 | 4 December 2020 | Clarifications on provisions of the direct tax vivad se vishwas act 2020 |
| Circular No. 19/2020 | 3 November 2020 | Condonation of delay under section 119 2 b of the income tax act 1961 in filing of form no. 10BB for assessment year 2016 17 and subsequent years |
| Circular No. 18/2020 | 28 October 2020 | Clarifications in respect of the Direct Tax Vivad se Vishwas Act, 2020 |
| Circular No. 17/2020 | 29 September 2020 | Guidelines under section 194 o 4 and section 206C 1 i of the income tax act 1961 |
| Circular No. 15/2020 | 22 July 2020 | Notification of Sovereign Wealth Fund under section 10(23FE) of the Income-tax Act, 1961 |
| Circular No. 9/2020 | 22 April 2020 | Clarifications on provisions of the direct tax vivad se vishwas act 2020 |
| Circular No. 15/2019 | 12 July 2019 | Issues in respect of payment of third installment under the Income Declaration Scheme, 2016- clarification on certain procedural issues under section 195 of the Income Di |
| Circular No. 2/2018 | 15 February 2018 | %E2%80%8B finance act 2017 %E2%94%80 explanatory notes to the provisions of the finance act 2017 |
| Circular No. 18/2017 | 29 May 2017 | Requirement of tax deduction at source in case of entities whose income is exempted under Section 10 of the Income-tax Act, 1961 - Exemption thereof |
| Circular 7/2015 | 23 April 2015 | No. 275150/2006-IT(B) |
| Circular 1/2015 | 21 January 2015 | Explanatory notes to the provisions of the finance no.2 act 2014 |
| Circular No. 13/2014 | 28 July 2014 | Circular No. 13/2014 [F.no.225/78/2014-ita.ii], Dated 28-7-2014 |
| Circular 6/2014, dated 11-2-2014 | 11 February 2014 | Government of India |
| Circular No. 2/2014 | 20 January 2014 | Section 10(17A) of the Income-tax Act, 1961 - Awards - Awards Instituted/approved by the Central/state Government under Clause (17A) for the Purpose of Exemption of Payme |
| Circular No. 03/2012 | 12 June 2012 | Supplementary Memorandum Explaining the Official Amendments Moved in the Finance Bill, 2012 AS REFLECTED IN THE FINANCE ACT, 2012 |
| Circular No. 7/2010 | 27 October 2010 | 7/2010 dated 27 10 2010 |
| Circular No. 5/2010, dated 03-06-2010 | 3 June 2010 | Circular No. 05 /2010 |
| Circular No. 11/2008 | 19 December 2008 | Exemption under section 11 in Case of Assessee Claiming Both to BE Charitable Institutions as Well as Mutual Organisations |
| Circular No. 7/2008 | 1 August 2008 | Order under section 119(1) of the Income-tax Act, 1961 regarding exemption from the TDS provisions under section 197 read in conjunction with section 10(26BBB) of Income- |
| Circular No. 1/2007 | 27 April 2007 | 1/2007 dated 27 04 2007 |
| Circular No. 10/2005 | 16 December 2005 | Definition of "Port" as Infrastructural Facility for the Purpose of Sections 10(23G) and 80-IA of the Income-tax Act, 1961 |
| Circular No. 5/2005 | 15 July 2005 | Finance (No. 2) Act, 2004 - Explanatory Notes on provisions relating to Direct Taxes |
| Circular No. 3/2003 | 11 March 2003 | 1014. Payment to World Renewal Spiritual Trust, Mumbai whose income is exempt under section 10(23C) of the Income-tax Act, 1961 |
| Circular No. 2/2003 | 11 March 2003 | 1013. Payment to Shri Ram Chandra Mission, Chennai, whose income is exempt under section 10(23C) of the Income-tax Act, 1961 |
| Circular No. 11/2002 | 22 November 2002 | 1012. Exemption from requirement of deduction of income-tax at source on payment to Ramakrishna Math and Ramakrishna Mission, Kolkata, whose income is exempt under sectio |
| Circular No. 12/2002 | 22 November 2002 | 1073. Exemption from requirement of deduction of income-tax at source on payment to Sri Sathya Sai Central Trust, Sri Sathya Sai Medical Trust and Sri Sathya Sai Institut |
| Circular No. 4/2002 | 16 July 2002 | 1183. Whether prescribed self-declaration under section 197A can be submitted by entities whose income is exempt under section 10 |
| Circular No. 3/2002 | 28 June 2002 | 1011. Exemption from requirement of deduction of income-tax at source on payment of income to Ramakrishna Math and Ramakrishna Mission whose income is exempt under sectio |
| Circular No. 13 | 11 September 2001 | Section 115JA/SECTION 115JB l Minimum Alternate TAX |
| Circular No. 2 | 9 February 2001 | 233. Claim for depreciation - Where required particulars have not been furnished |
| Circular No. 793 | 23 June 2000 | 150. Definition of Port as Infrastructure facility for the purpose of sections 10(23G) and 80-IA |
| Circular No. 780 | 4 October 1999 | 149. Computation of income falling under section 10(23G) |
| Circular No. 764 | 20 February 1998 | 85. Clarification regarding taxability of transport allowance |
| Circular No. 748 | 19 December 1996 | Sections 54EA and 54EB l Exemption of Capital Gains on Transfer of Long-term Capital Assets in Case of Investment in Specified Securities, ETC., |
| Circular No. 745 | 19 July 1996 | 135. Payment of income by way of interest on securities to Ramakrishna Math and Ramakrishna Mission whose income is exempt under section 10(23C)(iv) |
| Circular No. 741 | 18 April 1996 | 1009. Whether in case of a provident fund, whose income is exempt under section 10(25)(ii), established under scheme under Employees’ Provident Funds and Miscellaneous Pr |
| Circular No. 735 | 30 January 1996 | 1008. Clarification regarding payment of income by way of interest on securities and rent made to Regimental Funds or Non-public Fund established by Armed Forces of Union |
| Circular No. 725 | 16 October 1995 | 136. Issue/approval of notifications under section 10(23C)(iv) or section 35(1)(ii)/(iii) after completion of assessment, rectification of mistake consequent thereto |
| Circular No. 712 | 25 July 1995 | 122. Whether since section 10(22) does not impose any restriction regarding mode of investments of funds, such institutions are not required to invest their funds in mode |
| Circular No. 704 | 28 April 1995 | 22. Instructions regarding determination of the ‘date of transfer’ and holding period for purposes of capital gains qua transactions in securities |
| Circular No. 701 | 23 March 1995 | 18. Taxability of allowances received by persons having income under the head ‘Salaries’ |
| Circular No. 699 | 30 January 1995 | Section 194-I l Rent |
| Circular No. 695 | 29 November 1994 | 1163. Streamlining the procedure for obtaining authorisation for payment of sums to non-residents after deduction of tax at source, under section 195(1) |
| Circular No. 677 | 28 January 1994 | 677 dated 28 1 1994 |
| Circular No. 676 | 14 January 1994 | Section 211 l Instalments of Advance TAX |
| Circular No. 673 | 21 December 1993 | 99. Clarification regarding exemption under section 10(15)(iic) of the Income-tax Act, etc., of 9% Relief Bonds, 1987 (Now 8.5 per cent Relief Bonds, 2001) |
| Circular No. 657 | 30 August 1993 | Finance Act, 1993 - Circular No. 657, Dated 30-8-1993 |
| Circular No. 654 | 22 July 1993 | Financial Year 1993-94 |
| Circular No. 640 | 26 November 1992 | Section 10(10C) l Amount Received in Accordance with ANY Scheme or Schemes of Voluntary Retirement |
| Circular No. 639 | 13 November 1992 | 797. Where last day for filing of income/loss return is a day on which income-tax office is closed, assessee can file return on next day afterwards on which office is ope |
| Circular No. 629 | 31 July 1992 | Financial Year 1992-93 |
| Circular No. 623 | 6 January 1992 | 71. Commutation of pension received by Judges of the Supreme Court and High Courts |
| Circular No. 604 | 11 June 1991 | Interest income of non-resident Indians - Tax problems of non-resident Indians repatriated from Kuwait |
| Circular No. 592 | 4 February 1991 | 51. Clarification regarding exemption of interest on Non-Resident (External) Accounts in case of joint account holders |
| Circular No. 590 | 30 January 1991 | Interest income of non-resident Indians - Tax problems of non-resident Indians repatriated from Kuwait |
| Circular No. 584 | 13 November 1990 | 120. Clarification regarding jurisdiction over assessment of trusts, funds, association and institutions claiming exemption under clauses (21), (22), (22A), (23), (23A) a |
| Circular No. 580 | 14 September 1990 | 134. Where donations in kind are not in form of jewellery, furniture or any other notified article |
| Circular No. 568 | 27 July 1990 | Financial Year 1990-91 |
| Circular No. 557 | 19 March 1990 | 125. Clarifications regarding Form Nos. 55 and 56 for grant of exemption |
| Circular No. 537 | 12 July 1989 | Financial Year 1989-90 |
| Circular No. 524 | 17 October 1988 | Section 8OF l Deduction in RES Pect Ofeducational Expenses in Certain Cases |
| Circular No. 517 | 16 June 1988 | Financial Year 1988-89 |
| Circular No. 515 | 31 May 1988 | Financial Year 1988-89 |
| Circular No. 489 | 25 June 1987 | Financial Year 1987-88 |
| Circular No. 485 | 27 May 1987 | Financial Year 1987-88 |
| Circular No. 483 | 31 March 1987 | Financial Year 1985-86 |
| Circular No. 478 | 14 January 1987 | Instructions for deduction of tax at source from winnings from lottery or crossword puzzle or horse race during financial year 1986-87 at the rates specified in Part II o |
| Circular No. 465 | 4 August 1986 | Financial Year 1985-86 |
| Circular No. 457 | 30 May 1986 | Circular : No. 457 [F. No. 225/86/85-ITA-II], dated 30-5-1986 |
| Circular No. 443 | 13 December 1985 | 1537. Additional relief to property bequeathed to educational institutions and hospitals - Notification issued under sub-section (2) granting full exemption from estate d |
| 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. 430 | 6 September 1985 | Circular : No. 430 [F. No. 225/101/85-IT(A-II)], dated 6-9-1985 |
| Circular No. 429 | 8 August 1985 | Financial Year 1985-86 |
| Circular No. 416 | 11 April 1985 | 524. Fund/institution recognised under section 10(23C)(iv)/(v) - Whether recognition under section 80G is automatic |
| Circular No. 413 | 4 March 1985 | 54. How exemption is to be allowed qua value of leave travel concession where employee is entitled to more than one LTC in a block of 4 years |
| Circular No. 410 | 12 February 1985 | 92. Whether interest earned from cumulative time deposit held under Post Office Savings Bank (Cumulative Time Deposits) Rules, 1959, is also exempt under clause (15)(ii) |
| Circular No. 403 | 5 December 1984 | 315. Contribution to approved superannuation fund - Whether pension benefits can be provided to employees under rule 89 of Income-tax Rules in the form of "annuity certai |
| Circular No. 400 | 19 October 1984 | Section 10(21) l Income of Approved Scientific Research Associations |
| Circular No. 398 | 17 October 1984 | Section 10(23 ) l Games and Sports Bodies |
| Circular No. 395 | 24 September 1984 | Section 2(15) l Charitable Purpose |
| Circular No. 377 | 21 February 1984 | 1535. Additional relief to property bequeathed to Jawahar Lal Nehru Memorial Fund - Notification issued under sub-section (2) granting full exemption from estate duty |
| Circular No. 362 | 18 June 1983 | Financial Year 1983-84 |
| Circular No. 327 | 8 February 1982 | Section 80GG l Payment of Rent |
| Circular No. 320 | 11 January 1982 | Section 167A l Assessment Where Shares of Members Unknown |
| Circular No. 299 | 24 April 1981 | Financial Year 1981-82 |
| Circular No. 298 | 15 April 1981 | Financial Year 1981-82 |
| Circular No. 286 | 17 November 1980 | Section 10(10A) l Commuted Pension |
| Circular No. 278 | 26 August 1980 | Financial Year 1980-81 |
| Circular No. 267 | 24 April 1980 | Financial Year 1980-81 |
| Circular No. 255 | 23 May 1979 | Financial Year 1979-80 |
| Circular No. 252 | 10 May 1979 | Financial Year 1979-80 |
| Circular No. 242 | 7 June 1978 | Financial Year 1978-79 |
| Circular No. 238 | 28 April 1978 | Financial Year 1978-79 |
| Circular No. 225 | 30 June 1977 | Instructions for deduction of tax at source from salary during financial year 1977-78 at the rates specified in Part III of First Schedule to Finance (No. 2) Bill, 1977 |
| Circular No. 218 | 30 April 1977 | Exemption of interest on savings certificates under clause (15)(ii) - Interest on holdings in the names of wife and minor children whether eligible for exemption - Exempt |
| Circular No. 215 | 31 March 1977 | Financial Year 1977-78 |
| Circular No. 214 | 30 March 1977 | Instructions for deduction of tax at source from salary during financial year 1977-78 at the rates specified in Part III of First Schedule to Finance (No. 2) Bill, 1977 |
| Circular No. 211 | 26 February 1977 | Section 10(5) l Passage Money and Leave Travel Concession |
| Circular No. 210 | 25 February 1977 | 457. Deferred dividends declared in terms of Companies (Temporary Restrictions on Dividends) Amendment Act, 1975 - Whether taxable in the year of declaration or in the ye |
| 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. 195 | 25 March 1976 | Financial Year 1976-77 |
| Circular No. 193 | 20 March 1976 | Financial Year 1976-77 |
| Circular No. 170 | 30 June 1975 | 273. Continuation of development rebate in certain cases - Explanation to section 16(b) of the Finance Act, 1974 - "Coal-fired equipment" includes producer gas plants |
| Circular No. 161 | 22 March 1975 | Financial Year 1975-76 |
| Circular No. 160 | 18 March 1975 | Financial Year 1975-76 |
| Circular No. 158 | 27 December 1974 | Sections 10, 11, 12, 12A and 13 |
| Circular No. 131 | 18 March 1974 | Financial Year 1974-75 |
| Circular No. 130 | 16 March 1974 | Section 17(2)/RULE 3 l Perquisite and ITS Valuation |
| Circular No. 129 | 12 March 1974 | Financial Year 1974-75 |
| Circular No. 111 | 18 May 1973 | Section 10(13A) l House Rent Allowance |
| Circular No. 106 | 7 March 1973 | Financial Year 1973-74 |
| Circular No. 104 | 19 February 1973 | 478. Wife or minor child of individual incurs loss, which if it were income would be includible in income of that individual - Whether such loss should be treated as if i |
| Circular No. 102 | 3 February 1973 | Exemption of interest on savings certificates under clause (15)(ii) - Interest on holdings in the names of wife and minor children whether eligible for exemption - Exempt |
| Circular No. 97 | 14 December 1972 | Deductions under clause (i) as it stood prior to its substitution, and under clauses (iii) to (v) as they stood prior to their omission, by Finance Act, 1974 with effect |
| Circular No. 90 | 26 June 1972 | Exemption of house rent allowance under clause (13A) - Eligibility and computation |
| Circular No. 89 | 23 June 1972 | 80. City compensatory allowance - Whether exempt under clause (14) |
| Circular No. 82 | 20 March 1972 | Financial Year 1972-73 |
| Circular No. 67 | 23 September 1971 | Section 10(26A) l Residents of Ladakh District |
| Circular No. 59 | 3 June 1971 | Financial Year 1971-72 |
| Circular No. 54 | 16 March 1971 | Financial year 1971-72 |
| Circular No. 46 | 14 September 1970 | 64. Expressions "salary" and "year" as used in clause (10) as it stood prior to its substitution by Finance Act, 1974 - Interpretation of |
| Circular No. 44 | 4 August 1970 | Deductions under clause (i) as it stood prior to its substitution, and under clauses (iii) to (v) as they stood prior to their omission, by Finance Act, 1974 with effect |
| Circular No. 43 | 20 June 1970 | 1159. Whether non-deduction of tax is only in respect of interest credited to Non-resident (External) Account and not to all types of non-resident accounts |
| Circular No. 35 | 24 March 1970 | Financial Year 1970-71 |
| Circular No. 20 | 13 June 1969 | 318. Bad debts - Whether claims of banks should be automatically allowed in their entirety in their assessments under clause (vii) of sub-section (1) |
| Circular No. 13 | 14 April 1969 | 1007. Whether non-resident person (corporate as also non-corporate) owning 4 per cent National Defence Loan, 1968 and 43 /4 per cent National Defence Loan, 1972, are enti |
| Circular No. 10 | 26 March 1969 | Deductions under clause (i) as it stood prior to its substitution, and under clauses (iii) to (v) as they stood prior to their omission, by Finance Act, 1974 with effect |
Back to section 19.