14 circulars and 9 notifications on what is now 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 270 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. 10/2025 | 28 July 2025 | Relaxation of time limit for processing of returns of income filed electronically which were incorrectly invalidated by CPC |
| Circular No. 7/2025 | 25 June 2025 | Relaxation of time limit for processing of valid returns of income filed electronically pursuant to order u/s 119(2)(b) of the Income-tax Act,1961 passed by Competent Aut |
| Circular No. 21/2021 | 28 December 2021 | One 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. 13/2020 | 13 July 2020 | One 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. 1/2018 | 10 January 2018 | Processing of income-tax returns under section 143(1) of the Income-tax Act which were filed in Forms ITR-1 to 6 & applicability of section 143(1)(a)(vi) |
| Circular 16/2014 | 17 November 2014 | Circular No. 16 /2014 |
| Circular No. 2/2009 | 21 May 2009 | NEW TDS and TCS Payment and Information Reporting System- Notification No. 858(E), Dated 25th March, 2009 Published in Official Gazette |
| Circular No. 6/2008 | 18 July 2008 | NEW Return Forms for the Assessment Year 2008-09 - and Matters Connected thereto |
| Circular No. 9 | 9 July 2001 | 916. Clarification regarding treatment of tax paid under section 172(3)/(4) by a non-resident engaged in shipping business |
| Circular No. 730 | 14 December 1995 | 914. Whether non-resident assessees engaged in business of carriage by shipping of passengers and goods, etc., shall neither be liable to pay interest under sections 234B |
| Circular No. 669 | 25 October 1993 | Section 43B l Deduction to BE Allowed Only on Actual Payment |
| Circular No. 668 | 20 October 1993 | 900. Clarification regarding date of limitation for filing appeals |
| Circular No. 581 | 28 September 1990 | Section 43B l Deduction to BE Allowed Only on Actual Payment |
| Circular No. 201 | 5 July 1976 | Section 143 l Assessment |
| Number | Date | What it deals with |
|---|---|---|
| Notification No. 56/2022 [F.No. 225/91/2022/ITA-II] | 28 May 2022 | [To BE Published in the Gazette of INDIA Part II section 3 Subsection (ii) Extraordinary] |
| Notification No. 25/2021 [F. No. 187/3/2020-ITA-I] / SO 1437(E) | 31 March 2021 | New Delhi, the 31st March, 2021 |
| Notification No. 26/2021 [F. No. 370142/33/2020-TPL] / SO 1438(E) | 31 March 2021 | Ministry of Finance |
| Notification No. 7/2021 [F. No. 370149/154/2019-TPL] / SO 742(E) | 17 February 2021 | New Delhi, the 17th February, 2021 |
| Notification No. 79/2020 [F. No.187/2/2019-ITA-I]/ SO 3304(E) | 25 September 2020 | 2 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)] |
| Notification No.105/2016 [F.No.142/8/2014-TPL]/ GSR 1073(E) | 16 November 2016 | Ministry of Finance |
| Notification No. 3/2012 | 4 January 2012 | Direction that the provisions of the Income-tax Act relating to processing of returns shall or shall not apply with such exceptions, modifications and adaptations as prov |
| Notification No. 84 | 20 November 2009 | Income-tax (Dispute Resolution Panel) Rules, 2009 |
| Notification No. 285 | 10 October 2006 | S.O. No. 1743 (E). - In exercise of the powers conferred by sub-sections (1) and (2) of section 120 of the Income-tax Act, 1961 ( 43 of 1961), the Central Board of Direct |
Back to section 270.