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Case law › Act 2025 › Section 263 › Circulars and notifications
Section 263

Circulars and notifications on section 263

56 circulars and 570 notifications on what is now Return of income. 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 263 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 56 of them, newest first.
NumberDateWhat it deals with
Circular No.15/202529 October 2025Extension of timelines for filing of various reports of audit and income tax returns ITRS for the assessment year 2025 26
Circular No. 6/202527 May 2025Extension of due date for furnishing return of income for the Assessment Year 2025-26
Circular No. 21/202431 December 2024Extension of due date for furnishing belated/revised return of income for the assessment year 2024 25 in certain cases
Circular No. 18/202430 November 2024Extension of due date for furnishing return of income in the case of an assessee who is required to furnish a report referred to in section 92E for the AY 2024 25
Circular No. 14/202430 October 2024Condonation of delay under clause b of sub section 2 of section 119 of the income tax act 1961 for returns of income claiming deduction u/s 80P of the act for assessment
Circular No. 13/202426 October 2024Extension of due date for furnishing return of income for the assessment year 2024 25
Circular No. 11/20241 October 2024Order authorizing income tax authorities to admit an application or claim for refund and carry forward of loss and set off thereof under section 119 2 b of the income tax
Circular No. 10/202429 September 2024Extension of timelines for filing of various reports of audit for the Assessment Year 2024-25
Circular No. 19/202323 October 2023Condonation of delay under section 119(2)(b) of the Income-tax Act, 1961 in filing of Form No. 10-IC for Assessment Year 2021-22
Circular No. 20/202226 October 2022Extension of due date for furnishing return of income for the assessment year 2022 23
Circular No. 19/202230 September 2022Extension of timeline for filing of various reports of audit for the assessment year 2022 23
Circular No. 10/202217 May 2022Circular regarding use of functionality under section 206AB and 206CCA of the income tax act 1961
Circular No. 6/202217 March 2022Condonation of delay under section 119(2)(b) of the Income-tax Act, 1961 in filing of Form 10-IC for Assessment Year 2020-21
Circular No. 1/202211 January 2022Extension of timelines for filing of income tax returns and various reports of audit for the assessment year 2021 22
Circular No. 21/202128 December 2021One time relaxation for verification of all income tax returns e filed for the assessment year 2020 21 which are pending for verification and processing of such returns
Circular No. 17/20219 September 2021Extension of time lines for filing of Income-tax returns and various reports of audit for the Assessment Year 2021-22
Circular No. 11/202121 June 2021Circular regarding use of functionality under Section 206AB and 206CCA of the Income-tax Act, 1961
Circular No. 9/202120 May 2021Extension of time limits of certain compliances to provide relief to taxpayers in view of the severe pandemic
Circular No. 8/202130 April 2021Extension of time lines related to certain compliances by the taxpayers under the income tax act 1961
Circular No. 13/202013 July 2020One time relaxation for verification of tax returns for the assessment years 2015 16 2016 17 2017 18 2018 19 and 2019 20 which are pending due to non filing of ITR v form
Circular No. C1/202013 April 2020Clarification in respect of option under section 115BAC of the income tax act 1961
Circular No. 6/202019 February 2020Condonation of delay under section 119 2 b of the income tax act 1961 in filing of return of income for a.y 2016 17 2017 18 and 2018 19 and form no.9a and form no. 10. re
Circular No. 26/201725 October 2017Order under section 119 of the income tax act 1961 in respect of extension of due date for filing of country by country report for reporting accounting year 2016 17
Circular No. 18/201729 May 2017Requirement 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 No. 16/201620 May 2016Circular No. 16 of 2016
Circular 10/201510 June 2015Clarifications on rollback provisions of advance pricing agreement scheme
Circular 7/201523 April 2015No. 275150/2006-IT(B)
Circular 10/DV/201316 December 2013Section 40(a)(ia) OF the Income-tax Act, 1961 - Business disallowance - Interest, etc., paid to resident without deduction of tax at source - Clarification regarding conf
Order [F. NO. 225/163/2012/ITA.II], dated 31-7-201231 July 2012Section 119 of the Income TAX Act, 1961 - Income TAX Authorities - Instructions to Subordinate Authorities - Order Extending DUE Date for Filing Income TAX Returns for A.
ORDER [F.NO. 142/09/2011-SO(TPL)]25 July 2011Section 139 of the Income-tax Act, 1961 - Return of Income - Exemption from Requirement of Furnishing Return of Income for A.y. 2011-12 Where Income Does NOT Exceed RS. 5
Circular No. 3/200921 May 2009NEW Return Forms for Assessment Year 2009-10 – Matters Connected thereto
Circular No. 8/200822 September 20088/2008 dated 22 09 2008
Circular No. 5/200726 July 2007New Return Forms for Assessment Year 2007-08 – matters connected thereto – reg
Circular No. 10/200616 October 2006Filing of Return of Income by the Coffee Growers Being Individuals Covered by rule 7B of the Income TAX Rules, 1962 - Clarification Regarding
Circular No. 10/200324 December 2003Section 139 of the Income-tax Act, 1961 - Return of income - Clarification regarding filing of return of income by coffee growers, being individuals covered by rule 7B of
Circular No. 4/200216 July 20021183. Whether prescribed self-declaration under section 197A can be submitted by entities whose income is exempt under section 10
Circular No. 7951 September 2000840. Removal of difficulties to Kisan Credit Cardholders by provisions of section 139(1)(v), first proviso
Circular No. 7436 May 1996432. Taxability of unutilised deposit under the Capital Gains Accounts Scheme, 1988 in the hands of the legal heirs of the assessee
Circular No. 70919 July 1995805. Withdrawal of challan forms with three counterfoils for payment of advance tax and self-assessment tax
Circular No. 69716 December 1994804. Clarification on the use of challan forms with only three coun­terfoils for payment of advance tax and self-assessment tax
Circular No. 6286 March 1992Clarification regarding penalty under section 271B for failure to comply with provisions of section 44AB for assessment year 1985-86
Circular No. 6014 June 1991865. Prima facie adjustments under section 143(1)(a) in respect of disallowance under section 43B and nature of evidence to be enclosed with the returns in support of act
Circular No. 58223 October 1990Clarification regarding penalty under section 271B for failure to comply with provisions of section 44AB for assessment year 1985-86
Circular No. 54230 August 1989803. Where firm’s accounts are to be audited, returns are to be filed by 31-10-1989 for assessment year 1989-90
Circular No. 52011 August 1988434. Capital Gains Account Scheme, 1984 - No penalty/interest to be levied in cases where due date of filing return of income is 30th June and assessee makes deposit and
Circular No. 49321 August 1987802. Returns of income below taxable limit - Whether such returns are to be accepted at the receipt counters
Circular No. 4534 April 1986Clarifications on issues relating to effect of filing higher estimates of income for advance tax purposes on assess­ments for earlier years/filing of returns of income by
Circular No. 42219 June 1985Clarification regarding penalty under section 271B for failure to comply with provisions of section 44AB for assessment year 1985-86
Circular No. 4122 March 1985801. Filing of returns by political parties/its units at State or district level in terms of sub-section (4B) - Obligation therefor
Circular No. 30723 June 1981Sections 139 to 156
Circular No. 29710 April 1981Sections 139 to 156
Circular No. 29631 March 1981795. Supply of return and challan forms to assessee
Circular No. 2733 June 1980163. Delay in filing application in Form No. 10 - Board’s order under section 119(2)(b) authorising Commissioner to admit belated applications
Circular No. 11320 June 1973815. Extension of time for filing return for assessment year 1973-74 in cases where returns due to be filed by June 30 or July 31, 1973 - Waiver of interest chargeable fo
Circular No. 10523 February 1973927. Requirement of filing declaration under section 184(7), as amended by Taxation Laws (Amendment) Act, 1970, within time allowed under section 139(1)/(2) for furnishin
Circular No. 8819 June 1972814. Extension of time for filing return for assessment year 1972-73 in cases where returns are due to be filed by June 30, 1972 - Waive of interest chargeable for period

Notifications

The 250 most recent of 570. The rest are on the year lists in the notifications index.
NumberDateWhat it deals with
Notification No. 112/2026 [F. No. 300196/6/2026-ITA-I] / SO 4458(E) : Notification in the case of District Legal Service Authority, Panchkula11 August 2026Ministry of Finance
Notification No. 107/2026 [F. No. 300196/65/2018-ITA-I] / SO 4319(E) : Notification section 536 (1) of the Income Tax Act, 2025 (30 of 2025) in the case of Noida Special Economic Zone Authority4 August 2026[भाग II—खण् ड 3(ii)] भारत का रािपत्र : असाधारण 3
Notification No. 106/2026 [F. No. 300196/65/2018-ITA-I] / SO 4318(E) : Notification section 536 (1) of the Income Tax Act, 2025 (30 of 2025) in the case of Noida Special Economic Zone Authority4 August 2026[भाग II—खण् ड 3(ii)] भारत का रािपत्र : असाधारण 3
Notification No. 104/2026 [F.No.300196/1/2026-ITA-I] / SO 4308(E) : Notification section 536 (1) of the Income Tax Act, 2025 (30 of 2025) in the case of District Legal Service Authority, Charkhi Dadri3 August 2026Ministry of Finance
Notification No. 103/2026 [F. No.300196/76/2024-ITA-I] / SO 4307(E) :Notification section 536 (1) of the Income Tax Act, 2025 (30 of 2025) in the case of Haryana State Board of Technical Education (HSBTE), Panchkula3 August 2026Ministry of Finance
Notification No. 101/2026 [F. No. 300196/88/2024-ITA-I] / SO 4190(E) : Notification section 536 (1) of the Income Tax Act 2025 (30 of 2025) in the case of Kerala Real Estate Regulatory Authority29 July 2026Ministry of Finance
Notification No. 99/2026 [F.No.300196/16/2024-ITA-I] / SO 4121(E) : Notification under section 536 (1) of the Income Tax Act 2025 (30 of 2025) in the case of Chhattisgarh Real Estate Regulatory Authority27 July 2026[भाग II—खण् ड 3(ii)] भारत का रािपत्र : असाधारण 3
Notification No. 98/2026 [F.No. 300196/7/2018-ITA-I] / SO 4120(E) : Notification in the case of Fees Regulating Authority27 July 2026Ministry of Finance
Notification No. 92/2026 [F. No. 300196/65/2025-ITA-I] / SO 3983(E) : Notification of District Legal Service Authority, Jind21 July 2026Ministry of Finance
Notification No. 83/2026 [F. No. 300196/45/2025-ITA-I)] / SO 3799(E)13 July 2026[भाग II—खण् ड 3(ii)] भारत का रािपत्र : असाधारण 3
Notification No. 82/2026 [F. No. 300196/45/2025-ITA-I] / SO 3798(E)13 July 2026[भाग II—खण् ड 3(ii)] भारत का रािपत्र : असाधारण 3
Notification No.78/2026 [F.No.197/39/2018-ITA-I] / SO 3683(E) : Tax Exemption to NCCL Core Settlement Guarantee Fund7 July 2026[भाग II—खण् ड 3(ii)] भारत का रािपत्र : असाधारण 3
Notification No. 52/2026 [F.No. 370142/13/2026-TPL] / G.S.R. 233(E)30 March 2026(Central Board of Direct Taxes)
Notification No. 44/2026 [F.No.300196/92/2024-ITA-I] / SO 1656(E)30 March 2026Ministry of Finance
Notification No. 38/2026 [F.No.300196/4/2025-ITA-I] / SO 1627(E)27 March 2026Ministry of Finance
Notification No. 37/2026 [F. No. 300196/2/2026-ITA-I] / SO 1626(E)27 March 2026Ministry of Finance
Notification No. 35/2026 [F.No.300196/52/2024-ITA-I] / SO 1625(E)27 March 2026Ministry of Finance
Notification No. 32/2026 [F.No. 300196/67/2024-ITA-I] / SO 1579(E)25 March 2026Ministry of Finance
Notification No. 28/2026 [F. No. 300196/7/2026-ITA-I] / SO 1535(E)24 March 2026Ministry of Finance
Notification No. 27/2026 [F. No. 300196/61/2025-ITA-I] / SO 1534(E)24 March 2026Ministry of Finance
Notification No. 17/2026 [F. No. 300196/64/2018-ITA-I(Part-1)] / SO 571(E)5 February 2026Ministry of Finance
Notification No. 15/2026 [F. No. 300196/64/2025-ITA-I] / SO 399(E)28 January 2026Ministry of Finance
Notification No. 13/2026 [F. No. 300196/38/2024-ITA-I] / SO 334(E)21 January 2026[भाग II—खण् ड 3(ii)] भारत का रािपत्र : असाधारण 3
Notification No. 12/2026 [F. No. 300196/52/2019-ITA-I] / SO 333(E)21 January 2026Ministry of Finance
Notification No. 11/2026 [F. No. 300196/65/2024-ITA-I] / SO 332(E)21 January 2026Ministry of Finance
Notification No. 7/2026 [F. No.300196/24/2025-ITA-I] / SO 194(E)14 January 2026Ministry of Finance
Notification No. 6/2026 [F. No. 300197/212/2023-ITA-I] / SO 115(E)8 January 2026Ministry of Finance
Notification No.1/2026 [No. 500/PF6/S10(23FE)/FT&TR-II (2)]/SO 44(E)5 January 2026[भाग II—खण् ड 3(ii)] भारत का रािपत्र : असाधारण 3
Notification No. 171/2025 [F. No. 196/83/2024-ITA-I] / SO 5779(E)15 December 2025Ministry of Finance
Notification No. 165/2025 [F. No. 300196/49/2025-ITA-I] / SO 5440(E)26 November 2025Ministry of Finance
Notification No. 163/2025 [F. No. 300196/76/2024-ITA-I] / SO 5442(E)26 November 2025Ministry of Finance
Notification No. 158/2025 [F. No. 300196/38/2025-ITA-I] / SO 5060(E)7 November 2025Ministry of Finance
Notification No. 149/2025 [F. No. 300196/37/2025-ITA-I] / S.O. 4252(E)22 September 2025Ministry of Finance
Notification No. 148/2025 [F. No. 300196/41/2025-ITA-I] / S.O. 4251(E)22 September 2025Ministry of Finance
Notification No. 145/2025 [F. No.196/90/2024-ITA-I] / S.O. 4011(E)2 September 2025Ministry of Finance
Notification No. 144 /2025 [F. No. 300196/15/2019-ITA-I] / S.O. 4010(E)2 September 2025Ministry of Finance
Notification No. 143/2025 [F. No. 300196/12/2025-ITA-I] / S.O. 4009(E)2 September 2025Ministry of Finance
Notification No. 139/2025 [F. No. 300196/6/2025-ITA-I] SO 3854(E)22 August 2025Ministry of Finance
Notification No. 138 /2025 [F. No. 300196/87/2024-ITA-I] / SO 3853(E)22 August 2025Ministry of Finance
Notification No. 134/2025 [F. No. 196/86/2024-ITA-I] / S.O. 3796(E)19 August 2025Ministry of Finance
Notification No. 131/2025 [F. No. 300196/6/2022-ITA-I] / S.O. 3675(E)12 August 2025Ministry of Finance
Notification No. 129/2025 [F. No. 300196/44/2024-ITA-I)] / S.O. 3559(E)1 August 2025Ministry of Finance
Notification No. 128/2025 [F. No. 300196/18/2024-ITA-I)] / S.O. 3558(E)1 August 2025Ministry of Finance
Notification No. 127/2025 [F. No. 300196/8/2025-ITA-I)] / S.O. 3557(E)1 August 2025[भाग II—खण् ड 3(ii)] भारत का रािपत्र : असाधारण 3
Notification No. 123/2025 [F. No. 300196/14/2024-ITA-I] / S.O. 3364(E)22 July 2025Ministry of Finance
Notification No. 122/2025 [F. No. 300196/18/2019-ITA-I] / S.O. 3363(E)22 July 2025Ministry of Finance
Notification No. 119/2025 [F. No. 300196/18/2017-ITA-I/Part-II] / S.O. 3289(E)18 July 2025[भाग II—खण् ड 3(ii)] भारत का रािपत्र : असाधारण 3
Notification No. 115/2025 [F. No. 300196/64/2018-ITA-I(Part-1)] / S.O. 3204(E)14 July 2025Ministry of Finance
Notification No. 114/2025 [F. No. 196/23/2014-ITA-I(Pt. 1)] / S.O. 3203(E)14 July 2025Ministry of Finance
Notification No. 71/2025 [F. No. 300196/29/2024-ITA-I] / S.O. 2961(E)2 July 2025Ministry of Finance
Notification No. 65/2025 [F. No. 300196/4/2019-ITA-I] / S.O. 2739(E)19 June 2025Ministry of Finance
Notification No. 66/2025 [F. No. 300196/33/2012-ITA-I] / S.O. 2740(E)19 June 2025Ministry of Finance
Notification No. 57/2025 [F. No. 300196/35/2022-ITA-I] / SO 2687(E)16 June 2025Ministry of Finance
Notification No. 58/2025 [F. No. 196/25/2015-ITA-I] / SO 2688(E)16 June 2025Ministry of Finance
Notification No. 59/2025 [F. No. 300196/06/2019-ITA-I] /SO 2689(E)16 June 2025Ministry of Finance
Notification No. 47/2025 [F. No. 300196/11/2023-ITA-I] / SO 2122(E)13 May 2025[भाग II—खण् ड 3(ii)] भारत का रािपत्र : असाधारण 3
Notification No. 39/2025 [F. No. 300196/94/2024-ITA-I] / SO 1850(E)24 April 2025Ministry of Finance
Notification No. 24/2025 [F. No. 300196/61/2024-ITA-I] / SO 1510(E)28 March 2025Ministry of Finance
Notification No. 18 /2025 [F. No. 196/46/2012-ITA-I] / SO 1099(E)6 March 2025Ministry of Finance
Notification No. 5 /2025 [F. No. 300196/37/2019-ITA-I] / SO 49(E)3 January 2025Ministry of Finance
Notification No. 4 /2025 [F. No. 196/1/2023-ITA-I] / SO 48(E)3 January 2025Ministry of Finance
Notification No. 129 /2024 [F. No. 300196/22/2024-ITA-I] / SO 5551(E)12 December 2024Ministry of Finance
Notification No. 119/2024 [F. No. 300196/64/2018-ITA-I (Pt.1)] / SO 4982(E)19 November 2024[भाग II—खण् ड 3(ii)] भारत का रािपत्र : असाधारण 3
Notification No. 120/2024 [F. No.300196/51/2024-ITA-I] / SO 4983(E)19 November 2024Ministry of Finance
Notification No. 117/2024 [F. No. 00196/27/2022-ITA-I(Pt.1)] / SO 4570(E)18 October 2024Ministry of Finance
Notification No. 107/2024 [F. No. 300196/4/2024-ITA-I] / SO 4398(E)11 October 2024Ministry of Finance
Notification No. 108/2024 [F. No. 300196/15/2021-ITA-I] / SO 4399(E)11 October 2024Ministry of Finance
Notification No. 109/2024 [F. No. 300196/57/2018-ITA-I] / SO 4400(E)11 October 2024Ministry of Finance
Notification No. 110/2024 [F. No. 300196/64/2018-ITA-I (Pt.1)] / SO 4401(E)11 October 2024Ministry of Finance
Notification No. 99/2024 [F.No. 300196/19/2019-ITA-I(Pt.1)] / SO 3253(E)12 August 2024For the purposes of the said clause notified under section 10
Notification No. 100/2024 [F.No. 300196/13/2023-ITA-I] / SO 3251(E)12 August 2024Ministry of Finance
Notification No. 97/2024 [F. No. 300196/3/2022-ITA-I] / SO 3203(E)7 August 2024Ministry of Finance
Notification No. 98/2024 [F.No. 300196/9/2020-ITA-I] / SO 3202(E)7 August 2024For the purposes of the said clause notified under section 10
Notification No. 94/2024 [F.No. F.No.300196/68/2018-ITA-I] / SO 2933(E)24 July 2024Ministry of Finance
Notification No. 95/2024 [F.No. 196/20/2021-ITA-I] / SO 2934(E)24 July 2024Ministry of Finance
Notification No. 96/2024 [F.No. 300196/34/2017-ITA-I] / SO 2935(E)24 July 2024Ministry of Finance
Notification No. 93/2024 [F.No. 500/PF12/S10(23FE)FT&TR-II-Part(1)] / SO 2879(E)19 July 2024[भाग II—खण् ड 3(ii)] भारत का रािपत्र : असाधारण 3
Notification No. 53/2024 [F. No. 300196/15/2022-ITA-I] / SO 2766(E)15 July 2024Ministry of Finance
Notification No. 51/2024 [F. No. 300196/43/2018-ITA-I]] / SO 2242(E)12 June 2024Ministry of Finance
Notification No. 49/2024 [F. No. 300196/16/2022-TPL] / SO 2208(E)6 June 2024Ministry of Finance
Notification No. 43/2024 [F. No.300196/32/2024-ITA-I] / SO 2076(E)22 May 2024Ministry of Finance
Notification No. 42/2024 [F. No. 300196/40/2019-ITA-I] / SO 1965(E)8 May 2024Ministry of Finance
Notification No. 41/2024 [F.No.300196/44/2019-ITA-I] / SO 1777(E)24 April 2024नहीं पड़ रहा ह।
Notification No. 36/2024 [F. No. 300196/21/2017-ITA-I] / SO 1545(E)26 March 2024Ministry of Finance
Notification No. 25/2024 [F. No. 300196/17/2021-ITA-I] / SO 999(E)1 March 2024Ministry of Finance
Notification No. 26/2024 [F. No. 300196/12/2019-ITA-I] / SO 1000(E)1 March 2024Ministry of Finance
Notification No. 15/2024 [F. No. 196/18/2020-ITA-I(Part-1)] / SO 328(E)23 January 2024Ministry of Finance
Notification No.11/2024 [F.No. 300196/42/2019-ITA-I] / SO 91(E)8 January 2024Ministry of Finance
Notification No.10/2024 [F.No. 300196/34/2019-ITA-I] / SO 90(E)8 January 2024Ministry of Finance
Notification No. 6/2024 [F. No. 196/8/2021-ITA-I] / S.O. 80(E)5 January 2024Ministry of Finance
Notification No. 7/2024 [F. No. 196/12/2023-ITA-I] / S.O. 79(E)5 January 2024Ministry of Finance
Notification No. 8 /2024 [F. No. 300196/37/2021-ITA-I] / S.O. 83(E)5 January 2024Ministry of Finance
Notification No. 9/2024 [F. No. 300196/51/2019-ITA-I] / S.O. 82(E)5 January 2024Ministry of Finance
Notification No. 2/2024 [F. No. 300196/20/2019-ITA-I] / SO 41(E)2 January 2024Ministry of Finance
Notification No. 3/2024 [F. No. 300196/29/2022-ITA-I] / SO 42(E)2 January 2024Ministry of Finance
Notification No. 1/2024 [F. No. 300196/26/2021-ITA-I] / SO 40(E)2 January 2024Ministry of Finance
Notification No. 106/2023 [F. No. 500/PF13/S10(23FE)/FT&TR-II] / SO 5472(E)27 December 2023Ministry of Finance
Notification No. 102/2023 [F. No. 300196/45/2019-ITA-I] / SO 5169(E)5 December 2023Ministry of Finance
Notification No. 100/2023 [F. No. 300196/31/2019-ITA-I] / SO 5044(E)24 November 2023Ministry of Finance
Notification No. 101/2023 [F. No. 300196/34/2022-ITA-I] / SO 5045(E)24 November 2023For the purposes of the said clause notified under section 10
Notification No. 98/2023 [F. No. 300196/8/2018-ITA-I] / SO 4828(E)6 November 2023Ministry of Finance
Notification No. 97/2023 [F. No. 196/25/2021-ITA-I] / SO 4817(E)6 November 2023Ministry of Finance
Notification No. 95/2023 [F. No.500/PF10/S10(23FE)/FT&TR-II-Part(1)] / SO 4755(E)1 November 2023Ministry of Finance
Notification No. 93/2023 [F. No. 196/26/2022-ITA-I] / SO 4700(E)26 October 2023Ministry of Finance
Notification No. 92/2023 [F. No. 300196/27/2022-ITA-I] / SO 4703(E)26 October 2023[भाग II—खण् ड 3(ii)] भारत का रािपत्र : असाधारण 3
Notification No. 90/2023 [F.No.300196/11/2022-ITA-I] / SO 4577(E)19 October 2023Ministry of Finance
Notification No.89/2023/F. No. 500/PF11/S10(23FE)/FT&TR-II(2)]13 October 2023[भाग II—खण् ड 3(ii)] भारत का रािपत्र : असाधारण 3
Notification No. 87/2023 [F. No. 300196/39/2022-ITA-I] / SO 4374(E)6 October 2023Ministry of Finance
Notification No. 84/2023 [F. No. 300196/10/2022-ITA-I] / SO 4265(E)29 September 2023Ministry of Finance
Notification No. 85/2023 [F.No.300196/20/2022-ITA-I] / SO 4282(E)29 September 2023Ministry of Finance
Notification No. 78/2023 [F.No.300196/22/2022-ITA-I] / SO 4118(E)19 September 2023Ministry of Finance
Notification No. 74/2023 [F.No.300196/3/2023-ITA-I] / SO 3863(E)1 September 2023Ministry of Finance
Notification No. 75/2023 [F.No. 300196/66/2018-ITA-I] / SO 3864(E)1 September 2023Ministry of Finance
Notification No. 76/2023 [F.No.300196/19/2022-ITA-I] / SO 3865(E)1 September 2023Ministry of Finance
Notification No. 67/2023 [F.No.300196/4/2022-ITA-I]/ SO 3777(E)23 August 2023Ministry of Finance
Notification No. 66/2023 [F.No.300196/36/2017-ITA-I(Pt.I)] / SO 3776(E)23 August 2023Ministry of Finance
Notification No. 68/2023 [F. No. 300196/37/2018-ITA-I] / SO 3782(E)23 August 2023Ministry of Finance
Notification No. 69/2023 [F. No. 300196/36/2021-ITA-I]/ SO 3783(E)23 August 2023Ministry of Finance
Notification No. 62/2023 [F.No. 300196/2/2023-ITA-I] / SO 3666(E)16 August 2023Ministry of Finance
Notification No. 63/2023 [F.No.300196/8/2022-ITA-I] / SO 3667(E)16 August 2023Ministry of Finance
Notification No. 59/2023 [F. No. 300196/17/2020-ITA-I] / SO 3580(E)10 August 2023Ministry of Finance
Notification No. 60/2023 [F.No.300196/6/2020-ITA-I] / SO 3579(E)10 August 2023Ministry of Finance
Notification No. 55/2023 [F.No.300196/6/2021-ITA-I] / SO 3441(E)1 August 2023Ministry of Finance
Notification No. 49/2023 [F. No.225/79/2019-ITA-II)] / SO 3147(E)14 July 2023Ministry of Finance
Notification No. 48 /2023 [F. No. 300196/4/2014-ITA-I(Pt.-1)] / SO 3050(E)11 July 2023Ministry of Finance
Notification No. 36/2023 [F. No. 500/PF9/S10(23FE)/FT&TR-II(2)] / SO 2501(E)7 June 2023Ministry of Finance
Notification No. 26 /2023 [F. No.300196/5/2019-ITA-I (Pt.-1)] / SO 2155(E)10 May 2023Ministry of Finance
Notification No. 25/2023 [F.No.300196/27/2019-ITA-I] / SO 2154(E)10 May 2023Ministry of Finance
Notification No. 18/2023 [F.No.300196/27/2021-ITA-I] / SO 1687(E)10 April 2023Ministry of Finance
Notification No. 19/2023 [F.No. 196/19/2014-ITA-I] / SO 1689(E)10 April 2023Ministry of Finance
Notification No. 20/2023 [F.No.196/19/2014-ITA-I] / SO 1690(E)10 April 2023Ministry of Finance
Notification No. 16/2023 [F. No.300196/11/2019-ITA-I] / SO 1585(E)1 April 2023Ministry of Finance
Notification No. 12/2023 [F.No.300196/61/2018-ITA-I] / SO 1044(E)3 March 2023Ministry of Finance
Notification No. 9/2023 [F.No.300196/39/2021-ITA-I] / SO 947(E)1 March 2023Ministry of Finance
Notification No. 119/2022 [F. No. 500/PF4/S10(23FE)/FT&TR-II(2)] / SO 5080(E)31 October 2022Ministry of Finance
Notification No. 117/2022 [F. No. 300196/33/2022-ITA-I] / SO 4936(E)19 October 2022सौरभ जैन, अवर सचिव
Notification No. 116/2022 [F. No. 300196/33/2021-ITA-I] / SO 4944(E)19 October 2022Ministry of Finance
Notification No. 114/2022 [F. No. 500/PF3/S10(23FE)/FT&TR-II-Part(2)] / SO 4872(E)13 October 2022Ministry of Finance
Notification No. 107/2022 [F. No. 300196/25/2018-ITA-I] / SO 4154(E)5 September 2022For the purposes of the said clause notified under section 10
Notification No. 108/2022/F. No. 300196/25/2022-ITA-I] / SO 4155(E)5 September 2022Ministry of Finance
Notification No. 103/2022 [F. No. 300196/18/2017-ITA-I (PT.-1)] / SO 4001(E)24 August 2022Ministry of Finance
Notification No. 100/2022 [F. No. 370142/35/2022-TPL] / GSR 636(E)18 August 2022Ministry of Finance
Notification No. 97/2022 [F. No. 500/PF2/S10(23FE)/FT&TR-II-Part(3)] / SO 3867(E)17 August 2022Ministry of Finance
Notification No. 88/2022 [F. No. 300196/19/2017-ITA-I] / SO 3616(E)2 August 2022Ministry of Finance
Notification No. 85/2022 [F. No. 300196/17/2022-ITA-I] / SO 3315(E)21 July 2022Ministry of Finance
Notification No. 86/2022 [F. No. 500/PF1/S10(23FE)/FT&TR-II] / SO 3324(E)21 July 2022Ministry of Finance
Notification No. 81/2022 [F. No. 300196/14/2021-ITA-I] / SO 3142(E)8 July 2022Ministry of Finance
Notification No. 79/2022 [F. No. 300196/38/2021-ITA-I] / SO 3105(E)6 July 2022Ministry of Finance
Notification No. 1 of 20229 June 2022DGIT(S)/ADG(S)-21Compliance Che<;k/43212021-22
Notification No. 58/2022 [F.No.300196/12/2021-ITA-I] / SO 2501(E)31 May 2022Ministry of Finance
Notification No. 47/2022 [F.No.300196/43/2017-ITA-I] / SO 1977(E)28 April 2022Ministry of Finance
Notification No. 36/2022 [F. No. 300196/12/2022-ITA-I] / SO 1882(E)20 April 2022Ministry of Finance
Notification No. 30/2022 [F.No.300196/27/2016-ITA-I (Pt.-1)] / SO 1769(E)11 April 2022Ministry of Finance
Notification No. 22/2022 [F. No.178/27/2017-ITA-I] / SO 1536(E)31 March 20222 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)]
Notification No. 11 /2022 [F. No. 300196/1/2022-ITA-I] / S.O. 357(E)27 January 2022Ministry of Finance
Notification No. 10/2022 [F.No. 300196/21/2021-ITA-I] / S.O. 294(E)21 January 2022Ministry of Finance
Notification No. 5 /2022 [F.No.300196/13/2021-ITA-I] / SO 193(E)13 January 2022Ministry of Finance
Notification No. 3/2022 [F. No. 300196/11/2021-ITA-I] / SO 145(E)11 January 2022Ministry of Finance
Notification No. 1/2022 [F. No. 300196/28/2019-ITA-I] / SO 73(E)6 January 2022Ministry of Finance
Notification No. 142/2021 [F. No. 300196/4/2021-ITA-I] / SO 1(E)31 December 2021Ministry of Finance
Notification No. 133/2021 [F. No. 300196/7/2021-ITA-I] / SO 4841(E)23 November 2021Ministry of Finance
Notification No. 131/2021 [F. No. 300196/30/2021-ITA-I]/ SO 4637(E)10 November 2021Ministry of Finance
Notification No. 130/2021 [F. No. 370142/50/2021-TPL] / SO 4592(E)2 November 2021[भाग II—खण् ड 3(ii)] भारत का राजपत्र : असाधारण 3
Notification No. 126/2021 [F. No. 300196/3/2021-ITA-I] / S.O. 4524(E)29 October 2021Ministry of Finance
Notification No. 127/2021 [F. No. 300196/10/2021-ITA-I] / S.O. 4525(E)29 October 2021Ministry of Finance
Notification No. 121/2021 [F.No.300196/5/2021-ITA-I] / SO 4263(E)13 October 2021Ministry of Finance
Notification No. 115/2021 [F. No. 300196/9/2021-ITA-I] / SO 3882(E)20 September 2021Ministry of Finance
Notification No. 114/2021 [F. No. 370142/37/2021-TPL] / SO 3881(E)20 September 2021[भाग II—खण् ड 3(ii)] भारत का राजपत्र : असाधारण 3
Notification No. 111/2021 [F. No. 370142/40/2021-TPL] / SO 3800(E)16 September 2021[भाग II—खण् ड 3(ii)] भारत का राजपत्र : असाधारण 3
Notification No. 112/2021 [F. No. 370142/39/2021-TPL] / SO 3801(E)16 September 2021[भाग II—खण् ड 3(ii)] भारत का राजपत्र : असाधारण 3
Notification No. 103/2021 [F. No.300196/36/2017-ITA-I] / SO 3659(E)10 September 20218 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)]
Notification No. 100/2021 [F.No.300196/48/2018-ITA-I] / SO 3615(E)2 September 2021Ministry of Finance
Notification No. 86/2021 [F. No. 300196/11/2020-ITA-I] / SO 3139(E)4 August 2021Ministry of Finance
Notification No. 85/2021 [F. No. 300196/1/2021-ITA-I] / SO 3138(E)4 August 2021Ministry of Finance
Notification No. 84/2021 [F. No. 370142/13/2021-TPL (Part- 1)] / SO 3114(E)3 August 2021[भाग II—खण् ड 3(ii)] भारत का राजपत्र : असाधारण 3
Notification No. 82/2021 [F. No. 370142/29/2021-TPL] / GSR 509(E)27 July 2021Ministry of Finance
Notification No. 80/2021 [F. No. 300196/30/2018-ITA-I] / SO 2826(E)14 July 2021Ministry of Finance
Notification No. 81/2021 [F. No. 300196/40/2018-ITA-I] / SO 2827(E)14 July 2021Ministry of Finance
Notification No. 78/2021 [F.No.300196/5/2018-ITA-I] / SO 2774(E)9 July 2021Ministry of Finance
Notification No. 1 of 202122 June 2021DGIT(S)/ADG(S)-21 Compliance Check 1432 1 2021-22
Notification No. 72/2021 [F. No.300196/15/2020-ITA-I] / SO 2246(E)9 June 2021Ministry of Finance
Notification No. 67 /2021 [F. No. 370142/18/2021-TPL] / S.O. 1889(E)17 May 2021Ministry of Finance
Notification No. 64/2021 [F. No. 370142/40/2020-TPL] / SO 1854(E)13 May 2021Ministry of Finance
Notification No. 65/2021 [F. No. 370142/15/2021-TPL] / SO 1855(E)13 May 2021Ministry of Finance
Notification No. 52/2021[F. No. 370142/42/2020-TPL] / SO 1760(E)5 May 20216 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)]
Notification No. 44/2021/ F. No. 370142/12/2021-TPL] / SO 1733(E)4 May 2021Ministry of Finance
Notification No. 46/2021 [F. No. 370142/41/2020-TPL] / S.O. 1735 (E)4 May 2021Ministry of Finance
Notification No. 43/2021 [F. No. 370133/17/2020-TPL] / S.O. 1732(E)4 May 2021Ministry of Finance
Notification No. 35 /2021 [F. No. 370142/38/2020-TPL] / S.O.1673(E)22 April 2021[भाग II—खण् ड 3(ii)] भारत का रािपत्र : असाधारण 3
Notification No. 25/2021 [F. No. 187/3/2020-ITA-I] / SO 1437(E)31 March 2021New Delhi, the 31st March, 2021
Notification No. 8/2021 [F.No.300196/35/2019-ITA-I] / SO 813(E)22 February 2021Ministry of Finance
Notification No. 7/2021 [F. No. 370149/154/2019-TPL] / SO 742(E)17 February 2021New Delhi, the 17th February, 2021
Notification No. 93/2020 [F. No. 370142/35/2020-TPL] / SO 4805(E)31 December 2020For the completion or compliance of action referred to in- (A) clause (a) of sub-section (1) of section 3 of the Act specified under section 3
Notification No. 91/2020 [F.No. 300196/4/2014-ITA-I]/ SO 4684(E)24 December 2020Ministry of Finance
Notification No. 88/2020 [F. No. 370142/35/2020-TPL] / SO 3906(E)29 October 2020Ministry of Finance
Notification No. 79/2020 [F. No.187/2/2019-ITA-I]/ SO 3304(E)25 September 20202 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)]
Notification No. 74/2020 [F. No. 178/42/2017-ITA-1] / SO 3122(E)11 September 20202 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)]
Notification No. 67/2020 [F. No. 370142/28/2020-TPL] / GSR 508(E)17 August 2020Ministry of Finance
Notification No. 50/2020 [F. No. 300196/74/2018-ITA-I] / SO 2403(E)21 July 2020Ministry of Finance
Notification No. 49/2020 [F.No.300196/43/2019-ITA-I] / SO 2380(E)17 July 2020Ministry of Finance
Notification No. 46/2020 [F.No.300196/07/2020-ITA-I] / SO 2326(E)13 July 2020Ministry of Finance
Notification No. 47/2020 [F.No.300196/13/2019-ITA-I] / SO 2327(E)13 July 2020Ministry of Finance
Notification No. 36/2020 [F.No. 300196/38/2017-ITA-I] / SO 2042(E)25 June 2020Ministry of Finance
Notification No. 37/2020 [F.No. 300196/50/2019-ITA-I] / SO 2041(E)25 June 2020Ministry of Finance
Notification No.35 /2020 [F. No. 370142/23/2020-TPL] / SO 2033(E)24 June 2020Ministry of Finance
Notification No. 33/2020 [F.No.300196/39/2018-ITA-I] / SO 2014(E)23 June 2020Ministry of Finance
Notification No. 34/2020 [F.No.300196/53/2019-ITA-I] / SO 2015(E)23 June 2020Ministry of Finance
Notification No. 27/2020 [F. No. 300196/26/2018-ITA-I] / SO 1659(E)27 May 2020Ministry of Finance
Notification No. 28/2020 [F. No. 300196/16/2019-ITA-I] / SO 1658(E)27 May 2020Ministry of Finance
Notification No. 26/2020 [F.No.300196/9/2019-ITA-I] / SO 1563(E)21 May 2020Ministry of Finance
Notification No. 07/2020 (F.No.203/02/2019/ITA-II)/SO 389(E)28 January 2020Ministry of Finance
Notification No. 3/2020 [F.No.370142/19/2019-TPL] /GSR 14(E)6 January 2020Ministry of Finance
Notification No. 2/2020 [F.No.203/07/2019-ITA-II]3 January 2020(To BE Published in Part II, Sub-section (ii) of section 3 of the Gazette of INDIA)
Notification No. 83/2019 [F.No.178/16/2016-ITA-I] / SO 3771(E)21 October 20192 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)]
Notification No. 78/2019 [F.No. 300196/46/2019-ITA-I] / SO 3629(E)9 October 2019Ministry of Finance
Notification No. 72/2019 [F.No.187/7/2019-ITA-I] / SO 3435(E)23 September 2019Income-tax Authority specified in column (2) of Schedule below directed under section 3
Notification No. 65/2019 [F.No.187/2/2019-ITA-I] /SO 3279(E)13 September 20192 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)]
Notification No. 56/2019 [F.No. 300196/67/2018-ITA-I] / SO 2782(E)2 August 2019Ministry of Finance
Notification No. 55/2019 [F.No. 225/79/2019-ITA.II] / SO 2672(E)26 July 2019Ministry of Finance
Notification No. 53/2019 [F.No.203/18/2018/ITA-II]/ SO 2560(E)16 July 2019Ministry of Finance
Notification No. 51/2019 [F.No.196/39/2015-ITA-I]/SO 2377(E)4 July 2019Ministry of Finance
Notification No. 52/2019 [F.No. 300196/42/2018-ITA-I]/SO 2378(E)4 July 20192 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)]
Notification No.49/2019 [F.No.300196/33/2019-ITA-I]/SO 2163(E)27 June 2019Ministry of Finance
Notification No. 48/2019 [F.No. 203/20/2014/ITA-II(part)]/SO 2195(E)26 June 2019Ministry of Finance
Notification No. 45/2019 [F.No.300196/3/2019-ITA-I]/ SO 2005(E)20 June 2019Ministry of Finance
Notification No. 42/2019/F.No.300196/69/2018-ITA-I/SO 1801(E)23 May 2019Ministry of Finance
Notification No. 33/2019 [F.No.300196/63/2018-ITA-I]/SO 1537(E)9 April 2019[अिधसूचना सं. 33 /2019/फा. सं.300196/63/2018-आईटीए-I]
Notification No. 34/2019 [F.No.300196/8/2019-ITA-I]/SO 1538(E)9 April 2019Ministry of Finance
Notification No. 35/2019 [F.No.300196/75/2018-ITA-I]/SO 1539(E)9 April 2019राजा1\, अवर सिचव
Notification No. 28/2019/F. No. 300196/24/2016-ITA-I] / SO 1425(E)26 March 2019Ministry of Finance
Notification No. 24/2019/F. No. 300196/73/2018-ITA-I] / SO 1397(E)19 March 20192 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)]
Notification No. 25 /2019 [F. No. 300196/62/2018-ITA-I]/ SO 1398(E)19 March 2019Ministry of Finance
Notification No. 22 /2019 [F. No. 300196/14/2019-ITA-I ] / SO 1372(E)14 March 2019Ministry of Finance
Notification No. 18/2019 [F.No.203/07/2018/ITA-II)13 March 2019(To BE Published in Part II, Sub-section (ii) of section 3 Extra-ordinary of the Gazette of INDIA)
Notification No. 14/2019 [F.No.203/09/2018/ITA-II]/SO 1142(E)6 March 2019Ministry of Finance
Notification No. 6/2019 [F.No.300196/17/2016-ITA-I] / SO 552(E)30 January 2019Ministry of Finance
Notification No. 7/2019 [F.No.300196/38/2016-ITA-I] / SO 553(E)30 January 2019Ministry of Finance
Notification No. 01/2019 [F. No. 203/21/2018/ITA-II]/ SO 478(E)24 January 2019Ministry of Finance
Notification No. 90/2018 [F.No.300196/60/2018-ITA-I]/SO 6355(E)28 December 2018The Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)]
Notification No. 92/2018 [F.No. 300196/33/2016-ITA-I]/SO 6357(E)28 December 2018Ministry of Finance
Notification No. 83/2018 [F.No.203/23/2017/ITA-II]26 November 2018To BE Published in Part II, Sub-section (ii) of section 3 Extraordinary of the Gazette of INDIA
Notification No. 84/2018 [F.No.203/27/2017/ITA-II]26 November 2018~to BE Published I Part II, Sub-section (ii) of Sectioi 3 Extra Ordinary of the Gazen'e of I DIA)
Notification No. 68 /2018 [F.No. 300196/01/2016-ITA-I] / SO 5365(E)22 October 2018Ministry of Finance
Notification No. 69 /2018 [F.No. 300196/38/2018-ITA-I] / SO 5366(E)22 October 2018For the purposes of the said clause notified under section 10
Notification No. 70/2018 [F. No. 300196/64/2018-ITA-I] SO 5367(E)22 October 2018¹Hkkx IIµ[k.M 3(ii)º Hkkjr dk jkti=k % vlk/kj.k 3
Notification No. 71/2018 [F.No. 300196/44/2018-ITA-I] SO 5368(E)22 October 2018Ministry of Finance
Notification No. 61/2018[F.No.300196/58/2018-ITA-I]/SO 5175(E)8 October 2018Ministry of Finance
Notification No.62 /2018 [F.No. 300196/39/2017-ITA-I] / SO 5176(E)8 October 2018Ministry of Finance
Notification No. 63/2018 [F. No. 300196/36/2018-ITA-I] / SO 5177(E)8 October 2018Ministry of Finance
Notification No. 64/2018 [F.No.300196/56/2018-ITA-I]/SO 5178(E)8 October 2018Ministry of Finance
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 263.