14 circulars and 3 notifications on what is now Rectification of mistake. 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 287 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. 14/2023 | 27 July 2023 | Standard operating procedure SOP for making application for recomputation of total income of a co operative society engaged in the business of manufacture of sugar as pro |
| Circular No. 04/2012 | 20 June 2012 | Section 119 of the Income-tax Act, 1961 - Income-tax authorities - Instructions to subordinate authorities - Authorization of AOs in certain cases to rectify/reconcile di |
| Circular No. 7/2007 | 23 October 2007 | 7/2007 dated 23 10 2007 |
| Circular No. 725 | 16 October 1995 | 136. Issue/approval of notifications under section 10(23C)(iv) or section 35(1)(ii)/(iii) after completion of assessment, rectification of mistake consequent thereto |
| 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. 269 | 29 April 1980 | 1250. Queries regarding jurisdictional problems in regard to interpretation of sub-section (2) and scope of Board’s notification under clause (i) of sub-section (2) answ |
| Circular No. 189 | 30 January 1976 | 276. Development rebate reserve in the case of industrial undertakings in which there is Government participation and where there are certain obligations for maintenance |
| Circular No. 154 | 5 December 1974 | Amortisation of cost of production/cost of acquiring distribution rights of films - Assessments of film producers/distributors - General guidelines for allowance thereof |
| Circular No. 87 | 19 June 1972 | Penalties based on cancelled/annulled assessments - Authorisation by the Board for taking action in respect of such penalties under section 154 beyond the time limit spec |
| Circular No. 81 | 26 March 1972 | Penalties based on cancelled/annulled assessments - Authorisation by the Board for taking action in respect of such penalties under section 154 beyond the time limit spec |
| Circular No. 73 | 7 January 1972 | 902. Board’s authorisation for taking action under section 154 beyond time limit specified under section 154(7) in cases where valid application has been field under sect |
| Circular No. 71 | 20 December 1971 | 901. Board’s authorisation for taking action under section 154 beyond time limit specified under section 154(7) in cases of protective assessments requiring to be cancell |
| Circular No. 68 | 17 November 1971 | Section 154 l Rectification of Mistakes |
| Number | Date | What it deals with |
|---|---|---|
| Notification: 17 Date of Issue: 26/2/2013 | 26 February 2013 | Section 120 of the Income-tax Act, 1961 - Income-tax Authorities - Jurisdiction of - Specified CIT to Exercise Concurrent Powers & Functions of Specified Authorities |
| Notification No. 262 | 16 October 2007 | Income-tax (Eleventh Amendment) Rules 2007-INSERTION of rule 117C |
| 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 287.