10 circulars and 5 notifications on what is now Income under head "Profits and gains of business or profession". 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 26 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. 12/2022 | 16 June 2022 | Guidelines for removal of difficulties under sub section 2 of section 194R of the income tax act 1961 |
| Circular No. 8/2009 | 24 November 2009 | Section 194J of the Income-tax Act, 1961 - Deduction of tax at source - Fees for professional or technical services - Applicability of provisions under section 194J, in t |
| Circular No. 4/2007 | 15 June 2007 | Distinction between shares held as stock-in-trade and shares held as investment - tests for such a distinction |
| Circular No. 5/2006 | 15 May 2006 | 5/2006 dated 15 05 2006 |
| Circular No. 2/2006 | 17 January 2006 | Amendment of section 80-HHC by Taxation Laws (Amendment)act, 2005 – Imposition of Penalty/recovery of Taxes – REG |
| Circular No. 737 | 23 February 1996 | Sections 44AD and 44AE l Civil Construction Business/transport Business |
| Circular No. 571 | 1 August 1990 | 553. Clarification regarding calculation of deductions |
| Circular No. 564 | 5 July 1990 | 552. Clarifications regarding calculation of deductions |
| Circular No. 525 | 24 November 1988 | Section 206C l Profits and Gains from Business of Trading in Alcoholic Liquor, Forest Produce, ETC |
| Circular No. 137 | 13 June 1974 | 393. Whether, in computing capital gains on sale of motor car to which proviso to section 43(1) applies for the purposes of depreciation allowance, actual cost has to be |
| Number | Date | What it deals with |
|---|---|---|
| Notification No. 42/2018 [F. No. 370142/05/2018-TPL] / SO 4213(E) | 30 August 2018 | MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION New Delhi, the 30th August, 2018 |
| Notification No. 71/2017 [F.No. 187/13/2015(ITA.I)] / SO 2320(E) | 25 July 2017 | 2 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)] |
| Notification No. 40/2017 [F. No.173/429/2016-ITA-I ] / SO 1621(E) | 18 May 2017 | Ministry of Finance |
| Notification No. 100/2016/ F. No. 173/429/2016-ITA-I] / SO 3290(E) | 25 October 2016 | Ministry of Finance |
| Notification No. 25 | 12 February 2008 | Approval of an institution under section 28 of the Income-tax Act, 1961 |
Back to section 26.
