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Case lawAct 2025Section 268 › Circulars and notifications
Section 268

Circulars and notifications on section 268

2 circulars and 9 notifications on what is now Inquiry before assessment. 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 268 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 2 of them, newest first.
NumberDateWhat it deals with
Circular No. 2/201718 January 2017Clarifications on the Taxation and Investment Regime for Pradhan Mantri Garib Kalyan Yojana, 2016
Circular No. 17/201620 May 2016Clarifications on the income declaration scheme 2016

Notifications

All 9 of them, newest first.
NumberDateWhat it deals with
Notification No. 19/2022 [F. No. 370142/15/2022-TPL] / SO 1468(E)30 March 2022Ministry of Finance
Notification No. 109/2021 [F. No. 370142/27/2021-TPL (Part I)] / GSR 627(E)13 September 20212 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(i)]
Notification No. 25/2021 [F. No. 187/3/2020-ITA-I] / SO 1437(E)31 March 2021New Delhi, the 31st March, 2021
Notification No. 7/2021 [F. No. 370149/154/2019-TPL] / SO 742(E)17 February 2021New Delhi, the 17th February, 2021
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. 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. 55/2019 [F.No. 225/79/2019-ITA.II] / SO 2672(E)26 July 2019Ministry of Finance
Notification No. 09/201217 February 2012Section 139 of the Income-tax Act, 1961 - Return of Income - Exemption to specified persons from requirement of furnishing a return of income under section 139(1) for ass
Notification No. 205 February 2008Amendment of the Income-tax Rules under section 142 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 A circular can be withdrawn by a later one without either saying so on its face, and a notification can be superseded by the amendment of the provision it was made under.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.

Back to section 268.