15 circulars and 8 notifications on what is now Reasons not to be disclosed. 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 249 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. 4/2021 | 23 March 2021 | Clarifications on provisions of the direct tax vivad se vishwas act 2020 |
| Circular No. 32/2016 | 1 September 2016 | Circular No. 32 of 2016 |
| Circular No. 10/2012, dated 31-12-2012 | 31 December 2012 | Section 132, read with section 132A of the income-tax Act, 1961 - search & seizure - Assessment of preceding years in search cases during election period |
| Circular No. 753 | 10 June 1997 | Explanatory Notes on Provisions Relating to the Voluntary Disclosure of Income Scheme, 1997 |
| Circular No. 454 | 24 April 1986 | Special Bearer Bonds (Immunities & Exemptions) Act, 1981 |
| Circular No. 397 | 16 October 1984 | Taxation Laws (Amendment) Act, 1984 - Circular No. 394, Dated 14-9-1984 and Circular No. 397, Dated 16-10-1984 |
| Circular No. 394 | 14 September 1984 | Taxation Laws (Amendment) Act, 1984 - Circular No. 394, Dated 14-9-1984 and Circular No. 397, Dated 16-10-1984 |
| Circular No. 318 | 1 January 1982 | Special Bearer Bonds (Immunities and Exemptions) Act, 1981 |
| Circular No. 204 | 24 July 1976 | Taxation Laws (Amendment) Act, 1975 - Circular No. 179, Dated 30-9-1975, Circular No. 197, Dated 17-4-1976 and Circular No. 204, Dated 24-7-1976 |
| Circular No. 197 | 17 April 1976 | Taxation Laws (Amendment) Act, 1975 - Circular No. 179, Dated 30-9-1975, Circular No. 197, Dated 17-4-1976 and Circular No. 204, Dated 24-7-1976 |
| Circular No. 184 | 14 November 1975 | Voluntary Disclosure of Income & Wealth Ordinance, 1975 |
| Circular No. 183 | 11 November 1975 | Voluntary Disclosure of Income & Wealth Ordinance, 1975 |
| Circular No. 181 | 25 October 1975 | Voluntary Disclosure of Income & Wealth Ordinance, 1975 |
| Circular No. 180 | 15 October 1975 | Voluntary Disclosure of Income & Wealth Ordinance, 1975 |
| Circular No. 179 | 30 September 1975 | Taxation Laws (Amendment) Act, 1975 - Circular No. 179, Dated 30-9-1975, Circular No. 197, Dated 17-4-1976 and Circular No. 204, Dated 24-7-1976 |
| Number | Date | What it deals with |
|---|---|---|
| Notification No. 42/2012 | 4 October 2012 | income-tax (fourteenth amendment) rules, 2012 - insertion of rule 112f |
| Notification No. 82 | 11 November 2009 | Section 132 of the Income-tax Act, 1961 - Search & seizure - Empowerment of authorities to |
| Notification No. 3862 | 6 November 1979 | A notification under section 132 of the Income-tax Act, 1961 |
| Notification No. 347E | 20 May 1978 | Every Commissioner notified under section 132 |
| Notification No. 311E | 23 April 1976 | Every Commissioner notified under section 132 |
| Notification No. 179E | 15 April 1975 | Shri R notified under section 132 |
| Notification No. 513 | 10 December 1973 | Shri B notified under section 132 |
| Notification No. 1179 | 8 April 1965 | Central Board of Direct Taxes as the authority notified under section 132 |
Back to section 249.