Circulars and notifications on section 22

7 circulars and 5 notifications on what is now Deductions from income from house property. 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 22 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.

Number	Date	What it deals with
Circular No. 24/2022	7 December 2022	Government of INDIA
Circular No. 689	24 August 1994	Section 143(1)( a) l Prima Facie Adjustments
Circular No. 538	13 July 1989	430. Whether capital gain arising from transfer of a self-occupied residential house would be entitled to exemption
Circular No. 363	24 June 1983	Section 24 l Deductions from Income from House Property
Circular No. 244	13 July 1978	Section 35CCA l Expenditure by WAY of Payment to Associations/institutions for Carrying OUT Rural Development Programmes
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. 28	20 August 1969	213. Fresh loan raised to repay original loan taken for constructing/ buying property - Whether interest payable on second loan would also be admissible as a deduction un

Notifications

All 5 of them, newest first.

Number	Date	What it deals with
Notification No. 77/2018 [F. No. 370149/194/2017-TPL] / SO 5608(E)	1 November 2018	Ministry of Finance
Notification No. SO 5602 [F.No. 370149/194/2017-TPL]	31 October 2018	Ministry of Finance
Notification No. 97/2016 [ F. No. 149/144/2015-TPL (Part-II)] / S.O. 3288(E)	25 October 2016	[To BE Published in the Gazette of INDIA, Extraordinary, Part–ii, section 3, Sub-section (ii)]
Notification No. 169	14 May 2007	Income-tax (Fourth Amendment) Rules, 2007
Notification No. 1464-	6 June 2001	Notification of a person, body or fund under section 25 of the Income-tax Act, 1961

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 A circular can be withdrawn by a later one without either saying so on its face, and a notification can be superseded by the amendment of the provision it was made under.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.