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Case law › Act 2025 › Section 262 › Circulars and notifications
Section 262

Circulars and notifications on section 262

3 circulars and 29 notifications on what is now Permanent Account Number. 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 262 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 3 of them, newest first.
NumberDateWhat it deals with
Circular No. 3/202328 March 2023Consequences of PAN becoming inoperative as per the newly substituted rule 114AAA
Circular No. 7/202230 March 2022Clarification with respect to relaxation of provisions of rule 114AAA of income tax rules 1962 prescribing the manner of making permanent account number PAN inoperative
Circular No. 6/201931 March 2019Giving effect to the judgement(s)/order(s) of Hon'ble Supreme Court on Aadhaar-PAN for filing return of income

Notifications

All 29 of them, newest first.
NumberDateWhat it deals with
Notification No. 25/2025 [F. No. 370142/1/2025-TPL] / GSR 217(E)3 April 2025Ministry of Finance
Notification No. 26/2025 [F. No. 370142/1/2025-TPL] / SO 1605(E)3 April 20252 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)]
Notification No. 105/2022 [F. No. 370142/38/2022-TPL-Part-I] / GSR 677(E)1 September 2022Ministry of Finance
Notification No. 53/2022 [F.No. 370142/49/2020-TPL] / GSR 346(E)10 May 2022Ministry of Finance
Notification No. 113/2021 [F. No. 370142/35/2020-TPL-Part 1] / SO 3814(E)17 September 2021Ministry of Finance
Notification No. 20/2021 [F. No. 370142/35/2020-TPL] / SO 1432(E)31 March 2021Ministry of Finance
Notification No. 11/2020 [F.No. 370149/166/2019-TPL] / GSR 112(E)13 February 2020Ministry of Finance
Notification No. 107/2019 [F.No.225/75/2019-ITA.II)] /SO 4708(E)30 December 20192 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)]
Notification No. 75/2019 [F.No. 225/75/2019-ITA.II]28 September 20192 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)]
Notification No. 59/2019/F. No. 370142/13/2019-TPL / GSR 614(E)30 August 2019Ministry of Finance
Notification No. 18/2018 [F.No. 370142/40/2016-TPL]/ GSR 352(E)9 April 20182 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(i)]
Notification No. 56/2017 [F.No. 370142/40/2016-TPL] / GSR 642(E)27 June 2017Ministry of Finance
Notification No. 51/2017 [F. No. 370142/13/2017-TPL] / GSR 569(E)9 June 2017Ministry of Finance
Notification No. 37/2017[F. No. 370133/6/2017-TPL] / SO 1513(E)11 May 20172 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)]
Notification No. 27/2017/F. No. 370142/32/2017-TPL/G.S.R. 331(E)5 April 20172 the Gazette of INDIA : Extraordinary [Part I—sec. 3(i)]
Notification No. 91 /2016 [F. No. 370142/27/2016-TPL] / SO 3160(E)6 October 2016Ministry of Finance
Notification No. 17830 June 2005It (Nineteenth Amdt.) Rules, 2005
Notification No. 17930 June 2005A notification under section 139A of the Income-tax Act, 1961
Notification No. 20526 August 2003Following Scheme for electronic filing of return of tax deducted at source specified under section 139A
Notification No. 511E-11 June 2001Following dates from which the provisions of the said sub-section shall apply in respect of the following class or classes of pers specified under section 139A
Notification No. 775(E)29 August 2000Following class or classes of persons specified under section 2
SO 543(E)30 June 1998In excercise of the powers conferred by sub-section (4) of section 139A of the Income-Tax Act,1961 (43 of 1961), the Central Board of Direct Taxes hereby makes the follow
S.O. 543(E)30 June 1998A notification under section 139A of the Income-tax Act, 1961
Notification No. 354E28 April 1998A notification under section 139A of the Income-tax Act, 1961
Notification No. 123E11 February 1998Every person who is assessed or liable to be assessed by an Assessing Officer under the control of any income-tax authority in Ind specified under section 139A
Notification No. 714E14 October 1996A notification under section 139A of the Income-tax Act, 1961
Notification No. 426E10 June 1996A notification under section 139A of the Income-tax Act, 1961
Notification No. 379E30 May 1996Every person who is assessed or liable to be assessed by the Assessing Officer falling under the control of the income-tax authori specified under section 139A
Notification No. 274E1 April 1976In execrise of the powers conferred by sub-section (4) of section 139A of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby specifies the 1s
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.

Back to section 262.