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Case law › Act 2025 › Section 3 › Circulars and notifications
Section 3

Circulars and notifications on section 3

33 circulars and 519 notifications on what is now Definition of "tax year". 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 3 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 33 of them, newest first.
NumberDateWhat it deals with
Circular No. 19/201625 May 2016- Central Board of Direct Taxes
Circular 12/20152 July 2015Circular No. 12 of 2015
Circular No. 1/200727 April 20071/2007 dated 27 04 2007
Circular No. 3/20053 June 20053/2005 dated 06 03 2005
Circular No. 7/20035 September 2003Finance Act, 2003 - Explanatory Notes on provisions relating to Direct Taxes
Circular No. 7713 November 1998Financial Year 1998-99
Circular No. 75720 October 1997Financial Year 1997-98
Circular No. 75110 February 1997751 dated 10 2 1997
Circular No. 75013 January 1997Sections 54EA and 54EB l Exemption of Capital Gains on Transfer of Long-term Capital Assets in Case of Investment in Specified Securities, ETC.,
Circular No. 6668 October 19931108. Clarification regarding applicability of section 194C in view of Supreme Court’s decision in Associated Cement Co. Ltd. v. CIT [1993] 67 Taxman 346/201 ITR 435
Circular No. 6582 September 1993Section 5 l Chargeable Expenditure
Circular No. 65111 June 1993367. Inadmissibility of certain interest payments under Interest on Delayed Payments to Small Scale and Ancillary Industrial Undertakings Act, 1993
Circular No. 63220 August 1992Section 194C l Payments to Contractors and Sub-contractors
Circular No. 58628 November 1990952. Clarification regarding liability to income-tax in India and deduction of tax at source of members of the crew of foreign going Indian ship
Circular No. 56122 May 1990407. Compulsory audit - Tax audit in case of companies have accounting year other than financial year
Circular No. 55123 January 1990Direct TAX (Amendment) Act, 1987 [As Amended by Direct TAX Laws (Amendment) Act, 1989] - Circular No. 516, Dated 15-6-1988; Circular No. 545, Dated 24-9-1989 ; Circular N
Circular No. 54931 October 1989Direct TAX (Amendment) Act, 1987 [As Amended by Direct TAX Laws (Amendment) Act, 1989] - Circular No. 516, Dated 15-6-1988; Circular No. 545, Dated 24-9-1989 ; Circular N
Circular No. 54524 September 1989Direct TAX (Amendment) Act, 1987 [As Amended by Direct TAX Laws (Amendment) Act, 1989] - Circular No. 516, Dated 15-6-1988; Circular No. 545, Dated 24-9-1989 ; Circular N
Circular No. 51615 June 1988Direct TAX (Amendment) Act, 1987 [As Amended by Direct TAX Laws (Amendment) Act, 1989] - Circular No. 516, Dated 15-6-1988; Circular No. 545, Dated 24-9-1989 ; Circular N
Circular No. 51615 June 1988920. New scheme relating to assessment of partnership firms to come into effect from 1-4-1990 instead of 1-4-1989 - Clarifica­tion of certain issues arising from change o
Circular No. 50723 February 1988Financial Year 1987-88
Circular No. 50923 February 1988Section 194 l Dividends
Circular No. 51023 February 19881064. Deduction of tax at source, as per the rate specified in Part II of First Schedule to Finance Act, 1987, to be increased by a surcharge at the rate of 5 per cent -
Circular No. 4603 July 1986Financial Year 1986-87
Circular No. 45424 April 1986Special Bearer Bonds (Immunities & Exemptions) Act, 1981
Circular No. 3181 January 1982Special Bearer Bonds (Immunities and Exemptions) Act, 1981
Circular No. 31029 July 19816. Agricultural income derived from manufacture and sale of tea - Decision of Supreme Court in CST v. D.S. Bist & Sons - Effect thereof on rule 8 of Income-tax Rules
Circular No. 18414 November 1975Voluntary Disclosure of Income & Wealth Ordinance, 1975
Circular No. 18311 November 1975Voluntary Disclosure of Income & Wealth Ordinance, 1975
Circular No. 18125 October 1975Voluntary Disclosure of Income & Wealth Ordinance, 1975
Circular No. 18015 October 1975Voluntary Disclosure of Income & Wealth Ordinance, 1975
Circular No. 762 February 197276 dated 02 02 1972
Circular No. 4614 September 197064. Expressions "salary" and "year" as used in clause (10) as it stood prior to its substitution by Finance Act, 1974 - Interpretation of

Notifications

The 250 most recent of 519. The rest are on the year lists in the notifications index.
NumberDateWhat it deals with
Notification No. 94/2026 [F. No. 370142/24/2026-TPL] / G.S.R. 646(E) : Income-tax (Second Amendment) Rules, 2026 : Amendment of rule 157 of the Income tax Rules, 2026 to align the definition of the specified fund with rule 114AAB of the Income tax Rules, 196221 July 2026Ministry of Finance
Notification No. 6416 April 2026[भाग II—खण् ड 3(i)] भारत का रािपत्र : असाधारण 7
Notification No. 63/2026 [F. No. 370142/13/2026-TPL]/ GSR 268(E)10 April 20262 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(i)]
Notification No. 62/2026 [F. No. 370142/10/2026-TPL]/ GSR 267(E)10 April 2026Ministry of Finance
Notification No. 61/2026 [F. No. 370142/9/2026-TPL] / GSR 266(E)10 April 2026[भाग II—खण् ड 3(i)] भारत का रािपत्र : असाधारण 3
Notification No. 60/2026 [F. No. 370142/8/2026-TPL]/ GSR 265(E)10 April 20262 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(i)]
Notification No. 59/2026 [F. No. 370142/7/2026-TPL] / GSR 264(E)10 April 20262 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(i)]
Notification No. 58/2026 [F. No. 370142/6/2026-TPL] / GSR 263(E)10 April 2026Ministry of Finance
Notification No. 57/2026 [F. No. 370142/5/2026-TPL] / GSR 262(E)10 April 2026[भाग II—खण् ड 3(i)] भारत का रािपत्र : असाधारण 3
Notification No. 55/2026 [F. No. 370142/15/2026-TPL] / G.S.R. 241(E)31 March 2026Ministry of Finance
Notification No. 54/2026 [F. No. 370142/15/2026-TPL] / G.S.R. 240(E)31 March 2026Ministry of Finance
Notification No. 20/2026 [F. No. 370149/209/2026-TPL] / GSR 189(E)16 March 20262 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(i)]
Notification No. 141/2025 [F. No. 370142/30/2025-TPL] / G.S.R. 598(E)1 September 2025Ministry of Finance
Notification No. 136/2025 [F. No. 370142/29/2025-TPL] / G.S.R 566(E)21 August 2025Ministry of Finance
Notification No. 135/2025 [F. No. 370142/33/2025-TPL] / GSR 564(E)20 August 2025Ministry of Finance
Notification No. 133/2025 [F. No. 370142/27/2025-TPL] / G.S.R 555(E)18 August 2025Ministry of Finance
Notification No. 132/2025 [F. No. 370142/34/2025-TPL] / G.S.R. 553(E)14 August 2025Ministry of Finance
Notification No. 117/2025 [F. No. 149/144/2015-TPL-Part(2)] / S.O. 3268(E)17 July 2025Ministry of Finance
Notification No. 101/2025 [F. No. 500/Misc./S10(23FE)/FT&TR-II] / S.O. 3155(E)11 July 2025Ministry of Finance
Notification No. 102/2025 [F. No. 500/Misc./S10(23FE)/FT&TR-II] / S.O. 3156(E)11 July 2025Ministry of Finance
Notification No. 103/2025 [F. No. 500/Misc./S10(23FE)/FT&TR-II] / S.O. 3157(E)11 July 2025Ministry of Finance
Notification No. 105/2025 [F. No. 500/Misc./S10(23FE)/FT&TR-II] / S.O. 3159(E)11 July 2025Ministry of Finance
Notification No. 107/2025 [F. No. 500/Misc./S10(23FE)/FT&TR-II] / S.O. 3161(E)11 July 2025Ministry of Finance
Notification No. 108/2025 [F. No. 500/Misc./S10(23FE)/FT&TR-II] / S.O. 3162(E)11 July 2025Ministry of Finance
Notification No. 109/2025 [F. No. 500/Misc./S10(23FE)/FT&TR-II] / S.O. 3163(E)11 July 2025Ministry of Finance
Notification No. 110/2025 [F. No. 500/Misc./S10(23FE)/FT&TR-II] / S.O. 3164(E)11 July 2025Ministry of Finance
Notification No. 111/2025 [F. No. 500/Misc./S10(23FE)/FT&TR-II] / S.O. 3165(E)11 July 2025Ministry of Finance
Notification No. 112/2025 [F. No. 500/Misc./S10(23FE)/FT&TR-II] / S.O. 3166(E)11 July 2025Ministry of Finance
Notification No. 113/2025 [F. No. 500/Misc./S10(23FE)/FT&TR-II] / S.O. 3167(E)11 July 2025Ministry of Finance
Notification No. 74/2025 [F. No. 500/Misc./S10(23FE)/FT&TR-II] / S.O. 3128(E)11 July 2025Ministry of Finance
Notification No. 75/2025 [F. No.500/Misc./S10(23FE)/FT&TR-II] / S.O. 3129(E)11 July 2025Ministry of Finance
Notification No. 76/2025 [F. No. 500/Misc./S10(23FE)/FT&TR-II] / S.O. 3130(E)11 July 2025Ministry of Finance
Notification No. 77/2025 [F. No. 500/Misc./S10(23FE)/FT&TR-II] / S.O. 3131(E)11 July 2025Ministry of Finance
Notification No. 78/2025 [F. No. 500/Misc./S10(23FE)/FT&TR-II] / S.O. 3132(E)11 July 2025Ministry of Finance
Notification No. 79/2025 [F. No. 500/Misc./S10(23FE)/FT&TR-II] / S.O. 3133(E)11 July 2025Ministry of Finance
Notification No. 80/2025 [F. No. 500/Misc./S10(23FE)/FT&TR-II] / S.O. 3134(E)11 July 2025Ministry of Finance
Notification No. 81/2025 [F. No. 500/Misc./S10(23FE)/FT&TR-II] / S.O. 3135(E)11 July 2025Ministry of Finance
Notification No. 82/2025 [F. No. 500/Misc./S10(23FE)/FT&TR-II] / S.O. 3136(E)11 July 2025Ministry of Finance
Notification No. 83/2025 [F. No. 500/Misc./S10(23FE)/FT&TR-II] / S.O. 3137(E)11 July 2025Ministry of Finance
Notification No. 84/2025 [F. No. 500/Misc./S10(23FE)/FT&TR-II] / S.O. 3138(E)11 July 2025Ministry of Finance
Notification No. 85/2025 [F. No. 500/Misc./S10(23FE)/FT&TR-II] / S.O. 3139(E)11 July 2025Ministry of Finance
Notification No. 86/2025 [F. No. 500/Misc./S10(23FE)/FT&TR-II] / S.O. 3140(E)11 July 2025Ministry of Finance
Notification No. 87/2025 [F. No. 500/Misc./S10(23FE)/FT&TR-II] / S.O. 3141(E)11 July 2025Ministry of Finance
Notification No. 88/2025 [F. No. 500/Misc./S10(23FE)/FT&TR-II] / S.O. 3142(E)11 July 2025Ministry of Finance
Notification No. 89/2025 [F. No. 500/Misc./S10(23FE)/FT&TR-II] / S.O. 3143(E)11 July 2025Ministry of Finance
Notification No. 90/2025 [F. No. 500/Misc./S10(23FE)/FT&TR-II] / S.O. 3144(E)11 July 2025Ministry of Finance
Notification No. 91/2025 [F. No. 500/Misc./S10(23FE)/FT&TR-II] / S.O. 3145(E)11 July 2025Ministry of Finance
Notification No. 92/2025 [F. No. 500/Misc./S10(23FE)/FT&TR-II] / S.O. 3146(E)11 July 2025Ministry of Finance
Notification No. 93/2025 [F. No. 500/Misc./S10(23FE)/FT&TR-II] / S.O. 3147(E)11 July 2025Ministry of Finance
Notification No. 94/2025 [F. No. 500/Misc./S10(23FE)/FT&TR-II] / S.O. 3148(E)11 July 2025Ministry of Finance
Notification No. 95/2025 [F. No. 500/Misc./S10(23FE)/FT&TR-II] / S.O. 3149(E)11 July 2025Ministry of Finance
Notification No. 96/2025 [F. No. 500/Misc./S10(23FE)/FT&TR-II] / S.O. 3150(E)11 July 2025Ministry of Finance
Notification No. 97/2025 [F. No. 500/Misc./S10(23FE)/FT&TR-II] / S.O. 3151(E)11 July 2025Ministry of Finance
Notification No. 98/2025 [F. No. 500/Misc./S10(23FE)/FT&TR-II] / S.O. 3152(E)11 July 2025Ministry of Finance
Notification No. 99/2025 [F. No. 500/Misc./S10(23FE)/FT&TR-II] / S.O. 3153(E)11 July 2025Ministry of Finance
Notification No. 100/2025 [F. No. 500/Misc./S10(23FE)/FT&TR-II] / S.O. 3154(E)11 July 2025Ministry of Finance
Notification No. 106/2025 [F. No. 500/Misc./S10(23FE)/FT&TR-II] / S.O. 3160(E)11 July 2025Ministry of Finance
Notification No. 104/2025 [F. No. 500/Misc./S10(23FE)/FT&TR-II] / S.O. 3158(E)11 July 2025Ministry of Finance
Notification No. 70/2025 [F. No. 370142/24/2025-TPL)] / S.O. 2954(E)1 July 2025Ministry of Finance
Notification No. 53/2025 [F. No. 370142/16/2025-TPL] / GSR 356(E)30 May 2025Ministry of Finance
Notification No. 50/2025 [F. No. 370142/14/2025-TPL] / GSR 352(E)29 May 2025[भाग II—खण् ड 3(i)] भारत का रािपत्र : असाधारण 3
Notification No. 51/2025 [F. No. 370142/17/2025-TPL] / GSR 353(E)29 May 2025[भाग II—खण् ड 3(i)] भारत का रािपत्र : असाधारण 3
Notification No. 35/2025 [F. No. 370142/11/2025-TPL] / GSR 252(E)22 April 2025Ministry of Finance
Notification No. 21/2025 [F. No. 370142/6/2025-TPL] / GSR 193(E)25 March 2025Ministry of Finance
Notification No. 9/2025 [F.No.370142/18/2024-TPL] / GSR 67(E)21 January 2025Ministry of Finance
Notification No. 127/2024 [F. No. 500/Misc./S10(23FE)/FT&TR-II] / SO 5347(E)11 December 20242 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)]
Notification No.126 /2024 [F. No. 285/26/2021-IT(Inv.V)CBDT] / SO 5327(E)10 December 2024Ministry of Finance
Notification No. 105/2024 [F. No. 370142/16/2024-TPL] / GSR 601(E)27 September 2024Ministry of Finance
Notification No. 56/2024 [F.No. 500/Misc./S10(23FE)/FT&TR-II] / SO 2832(E)18 July 20242 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)]
Notification No. 57/2024 [F.No. 500/Misc./S10(23FE)/FT&TR-II] / SO 2833(E)18 July 20242 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)]
Notification No. 58/2024 [F.No. 500/Misc./S10(23FE)/FT&TR-II] / SO 2834(E)18 July 20242 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)]
Notification No. 59/2024 [F.No. 500/Misc./S10(23FE)/FT&TR-II] / SO 2835(E)18 July 20242 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)]
Notification No. 60/2024 [F.No. 500/Misc./S10(23FE)/FT&TR-II] / SO 2836(E)18 July 20242 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)]
Notification No. 61/2024 [F.No. 500/Misc./S10(23FE)/FT&TR-II] / SO 2837(E)18 July 20242 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)]
Notification No. 62/2024 [F.No. 500/Misc./S10(23FE)/FT&TR-II] / SO 2838(E)18 July 2024The Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)]
Notification No. 63/2024 [F.No. 500/Misc./S10(23FE)/FT&TR-II] / SO 2839(E)18 July 20242 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)]
Notification No. 64/2024 [F.No. 500/Misc./S10(23FE)/FT&TR-II] / SO 2840(E)18 July 20242 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)]
Notification No. 65/2024 [F.No. 500/Misc./S10(23FE)/FT&TR-II] / SO 2841(E)18 July 20242 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)]
Notification No. 54/2024 [F.No. 500/Misc./S10(23FE)/FT&TR-II] / SO 2830(E)18 July 20242 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)]
Notification No. 55/2024 [F.No. 500/Misc./S10(23FE)/FT&TR-II] / SO 2831(E)18 July 20242 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)]
Notification No. 70/2024 [F.No. 500/Misc./S10(23FE)/FT&TR-II] / SO 2846(E)18 July 20242 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)]
Notification No. 71/2024 [F.No. 500/Misc./S10(23FE)/FT&TR-II] / SO 2847(E)18 July 20242 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)]
Notification No. 72/2024 [F.No. 500/Misc./S10(23FE)/FT&TR-II] / SO 2848(E)18 July 20242 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)]
Notification No. 73/2024 [F.No. 500/Misc./S10(23FE)/FT&TR-II] / SO 2849(E)18 July 20242 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)]
Notification No. 74/2024 [F.No. 500/Misc./S10(23FE)/FT&TR-II] / SO 2850(E)18 July 20242 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)]
Notification No. 75/2024 [F.No. 500/Misc./S10(23FE)/FT&TR-II] / SO 2851(E)18 July 20242 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)]
Notification No. 76/2024 [F.No. 500/Misc./S10(23FE)/FT&TR-II] / SO 2852(E)18 July 20242 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)]
Notification No. 77/2024 [F.No. 500/Misc./S10(23FE)/FT&TR-II] / SO 2853(E)18 July 20242 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)]
Notification No. 78/2024 [F.No. 500/Misc./S10(23FE)/FT&TR-II] / SO 2854(E)18 July 20242 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)]
Notification No. 79/2024 [F.No. 500/Misc./S10(23FE)/FT&TR-II] / SO 2855(E)18 July 20242 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)]
Notification No. 80/2024 [F.No. 500/Misc./S10(23FE)/FT&TR-II] / SO 2856(E)18 July 20242 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)]
Notification No. 81/2024 [F.No. 500/Misc./S10(23FE)/FT&TR-II] / SO 2857(E)18 July 20242 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)]
Notification No. 82/2024 [F.No. 500/Misc./S10(23FE)/FT&TR-II] / SO 2858(E)18 July 20242 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)]
Notification No. 83/2024 [F.No. 500/Misc./S10(23FE)/FT&TR-II] / SO 2859(E)18 July 20242 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)]
Notification No. 84/2024 [F.No. 500/Misc./S10(23FE)/FT&TR-II] / SO 2860(E)18 July 20242 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)]
Notification No. 85/2024 [F.No. 500/Misc./S10(23FE)/FT&TR-II] / SO 2861(E)18 July 20242 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)]
Notification No. 86/2024 [F.No. 500/Misc./S10(23FE)/FT&TR-II] / SO 2862(E)18 July 20242 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)]
Notification No. 87/2024 [F.No. 500/Misc./S10(23FE)/FT&TR-II] / SO 2880(E)18 July 20242 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)]
Notification No. 88/2024 [F.No. 500/Misc./S10(23FE)/FT&TR-II] / SO 2863(E)18 July 20242 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)]
Notification No. 89/2024 [F.No. 500/Misc./S10(23FE)/FT&TR-II] / SO 2864(E)18 July 20242 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)]
Notification No. 90/2024 [F.No. 500/Misc./S10(23FE)/FT&TR-II] / SO 2865(E)18 July 20242 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)]
Notification No. 91/2024 [F.No. 500/Misc./S10(23FE)/FT&TR-II] / SO 2866(E)18 July 20242 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)]
Notification No. 92/2024 [F.No. 500/Misc./S10(23FE)/FT&TR-II] / SO 2867(E)18 July 20242 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)]
Notification No. 66/2024 [F.No. 500/Misc./S10(23FE)/FT&TR-II] / SO 2842(E)18 July 20242 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)]
Notification No. 67/2024 [F.No. 500/Misc./S10(23FE)/FT&TR-II] / SO 2843(E)18 July 20242 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)]
Notification No. 68/2024 [F.No. 500/Misc./S10(23FE)/FT&TR-II] / SO 2844(E)18 July 20242 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)]
Notification No. 69/2024 [F.No. 500/Misc./S10(23FE)/FT&TR-II] / SO 2845(E)18 July 20242 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)]
Notification No. 52/2024 [F. No. 225/106/2024/ITA-II] / SO 2661(E)9 July 2024[To BE Published in the Gazette of INDIA, Extraordinary, Part II, section 3, Sub-section (ii)]
Notification No. 50/2024 [F. No. 187/6/2024-TPL] / SO 2209(E)6 June 2024Minstry of Finance
Notification No. 44/2024 [F.No.370142/10/2024-TPL] / SO 2103(E)24 May 2024Ministry of Finance
Notification No. 34/2024 [F. No. 370142/3/2024-TPL]/ GSR 223(E)19 March 20242 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(i)]
Notification No. 22/2024 [F. No. 370142/47/2023-TPL] / GSR 120(E)21 February 2024Ministry of Finance
Notification No. 20/2024 [F. No. 279/Misc./66/2014-ITJ (Pt.)] / SO 539(E)6 February 2024Ministry of Finance
Notification No. 14/2024 [F. No. 300196/8/2020-ITA-I] / SO 327(E)23 January 2024Ministry of Finance
Notification No.5/2024 [F. No. 500/PF11/S10(23FE)/FT&TR-II(2)] / SO 64(E)4 January 20242 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)]
Notification No. 4/2024 [F. No. 370142/48/2023-TPL] / SO 66(E)4 January 2024Ministry of Finance
Notification No. 103/2023 [F. No. 370142/44/2023-TPL] / GSR 898(E)18 December 2023Ministry of Finance
Notification No. 71/2023 [F. No. 225/103/2023-ITA-II] / SO 3981(E)12 September 2023Ministry of Finance
Notification No. 72/2023 [F. No.370142/21/2023-TPL Part(1)] / GSR 636(E)29 August 20232 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(i)]
Notification No. 64/2023/F.No. 370142/27/2023-TPL] / GSR 607(E)17 August 2023Ministry of Finance
Notification No. 53/2023 [F.No. 370142/62/2021-TPL (Part-III)] / SO GSR 546(E)26 July 2023Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064
Notification No. 49/2023 [F. No.225/79/2019-ITA-II)] / SO 3147(E)14 July 2023Ministry of Finance
Notification No. 47/2023 [F. No. 187/3/2020-ITA-I] / SO 2992(E)6 July 2023Ministry of Finance
Notification No. 41/2023 [F. No. 187/1/2023-ITA-I] / SO 2625(E)14 June 2023Ministry of Finance
Notification No. 39/2023 [F. No.370142/5/2023-TPL] / SO 2571(E)12 June 2023Ministry of Finance
Notification No. 30/2023 [F. No. 370142/9/2023-TPL (Part-I)] / SO 2275(E)24 May 2023Ministry of Finance
Notification No. 27/2023 [F. No. 370142/11/2023-TPL] / SO 2189(E)16 May 20232 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)]
Notification No. 22/2023 [F. No. 300196/53/2019-ITA-I] / SO 1751(E)17 April 2023Ministry of Finance
Notification No. 21/2023 [F.No.370142/5/2023-TPL] / SO 1692(E)10 April 2023Ministry of Finance
Notification No. 14/2023 [F. No. 279/Misc./66/2014-ITJ(Pt.)] / SO 1329(E)21 March 2023Ministry of Finance
Notification No. 13/2023 [F. No. 285/26/2021-IT(Inv.V)/CBDT] / SO 1223(E)14 March 2023Ministry of Finance
Notification No. 10/2023 [F.No. 187/3/2020-ITA-I] / SO 951(E)1 March 20232 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)]
Notification No.121/2022 [F.No.187/3/2020-ITA-I] / SO 5255(E)14 November 20222 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)]
Notification No.122/2022 [F.No.187/3/2020-ITA-I]/ SO 5256(E)14 November 2022Ministry of Finance
Notification No.123/2022 [F.No.187/3/2020-ITA-I]/ SO 5257(E)14 November 20222 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)]
Notification No.124/2022 [F.No.187/3/2020-ITA-I]/ SO 5258(E)14 November 2022Ministry of Finance
Notification No. 99/2022 [F. No. 370142/9/2022-TPL Part (2)] / SO 3878(E)17 August 20222 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)]
Notification No. 89/2022 [F. No. 370142/26/2019-TPL-Part(1)] / SO 3652(E)3 August 2022Ministry of Finance
Notification No. 84/2022 [F. No. 370142/23/2022-TPL] / GSR 528(E)19 July 20222 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(i)]
Notification No. 82/2022 [F. No. 187/3/2020-ITA-I] / SO 3148(E)8 July 2022Ministry of Finance
Notification No. 78/2022 [F. No. 187/3/2020-ITA-I] / SO 3044(E)4 July 2022Ministry of Finance
Notification No. 77 /2022 [F. No. 370142/29/2022-TPL (Part-1)] / GSR 505(E)1 July 20222 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(i)]
Notification No. 76/2022 [F. No. 187/3/2020-ITA-I] / SO 2961(E)30 June 20222 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)]
Notification No. 71/2022 [F. No. 187/3/2020-ITA-I] / SO 2926(E)28 June 2022Ministry of Finance
Notification No. 72/2022 [F. No. 187/3/2020-ITA-I] / SO 2925(E)28 June 2022Ministry of Finance
Notification No. 62/2022 [F. No. 370142/20/2022-TPL] / SO 2735(E)14 June 2022Ministry of Finance
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. 52/2022 [F. No. 370142/4/2021-TPL] / SO 2161(E)9 May 20222 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)]
Notification No. 45/2022 [F. No. 370142/01/2020–TPL (Part I)] / GSR 313(E)25 April 2022Ministry of Finance
Notification No. 31/2022 [F. No. 370142/17/2022-TPL] / SO 1825(E)18 April 20222 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)]
Notification No. 16/2022 [F. No. 370142/35/2020-TPL-Part-II] / SO 1440(E)28 March 2022Ministry of Finance
Notification No. 13/2022 [F. No. 300196/1/2022-ITA-I] / SO 573(E)10 February 2022सौरभ िन, अिर सजचि
Notification No. 8/2022 [F. No. 370142/61/2021-TPL] / GSR 24(E)18 January 2022Ministry of Finance
Notification No. 4 /2022 [F.No.300196/4/2021-ITA-I] / SO 192(E)13 January 20222 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)]
Notification No. 2/2022 [F. No. 370142/66/2021–TPL)] / SO 90(E)7 January 20222 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)]
Notification No. 116/2021 [F. No. 370142/39/2021-TPL] / SO 3903(E)21 September 20212 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)]
Notification No. 113/2021 [F. No. 370142/35/2020-TPL-Part 1] / SO 3814(E)17 September 2021Ministry of Finance
Notification No. 102 /2021 [F. No. 370142/35/2021–TPL (Part I)] / GSR 619(E)7 September 20212 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(i)]
Notification No. 94/2021 [F.No.IT(A)/01/2020-TPL (Part-I)-(Part- I)] / S.O. 3536(E)31 August 2021(Central Board of Direct Taxes)
Notification No. 82/2021 [F. No. 370142/29/2021-TPL] / GSR 509(E)27 July 2021Ministry of Finance
Notification No. 75/2021 [F.No.IT(A)/01/2020-TPL] / SO 2581(E)25 June 2021Ministry of Finance
Notification No. 73/2021 [F.No.370142/10/2021-TPL] / SO 2336(E)15 June 2021Ministry of Finance
Notification No. 57/2021 [F. No. 370142/46/2020-TPL] / SO 1838(E)10 May 20212 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)]
Notification No. 58/2021 [F. No. 370142/38/2020-TPL] / SO 1841(E)10 May 20212 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)]
Notification No. 59/2021 [F. No. 225/58/2021-ITA.-II] / SO 1839(E)10 May 20212 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)]
Notification No. 39/2021 [F.No. IT(A)/01/2020-TPL]/ SO 1704(E)27 April 2021Ministry of Finance
Notification No. 20/2021 [F. No. 370142/35/2020-TPL] / SO 1432(E)31 March 2021Ministry of Finance
Notification No. 26/2021 [F. No. 370142/33/2020-TPL] / SO 1438(E)31 March 2021Ministry of Finance
Notification No. 27/2021 [F. No. 370142/33/2020-TPL]/ SO 1439(E)31 March 2021New Delhi, the 31st March, 2021
Notification No. 17/ 2021 [F. No. 279/Misc./66/2014-SO(ITJ)(Pt.)] / SO 1225(E)16 March 2021Ministry of Finance
Notification No. 14/2021 [F. No. 187/7/2021 (ITA-I)] / SO 1160(E)11 March 2021Ministry of Finance
Notification No. 13/2021 [F. No. 142/15/2015-TPL]/ GSR No. 162(E)9 March 2021Ministry of Finance
Notification No. 11/2021 [F. No. 370142/52/2020-TPL] / GSR 155(E)5 March 2021Ministry of Finance
Notification No. 10/2021 [F.No.370142/35/2020-TPL] / S.O. 966(E)27 February 2021Ministry of Finance
Notification No. 09/2021 [F.No. IT(A)/01/2020-TPL] / SO 964(E)26 February 2021Ministry of Finance
Notification No. 04/2021/ F.No. IT(A)/01/2020-TPL / S.O. 471(E)31 January 2021Ministry of Finance
Notification No. 92/2020 [F. No. 370142/35/2020-TPL] / SO 4804(E)31 December 2020Ministry of Finance
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. 88/2020 [F. No. 370142/35/2020-TPL] / SO 3906(E)29 October 2020Ministry of Finance
Notification No. 86/2020 [F. No. 285/09/2018-IT(Inv.V) CBDT] / SO 3854(E)28 October 20202 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)]
Notification No. 85/2020 [F. No. IT(A)/1/2020-TPL] / SO 3847(E)27 October 20202 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)]
Notification No. 80/2020 [F.No.279/Misc./66/2014-SO-ITJ(Pt.)]/ SO 3308(E)25 September 2020Ministry of Finance
Notification No. 81/2020 [F.No.279/Misc./66/2014-SO-ITJ(Pt.)]/ SO 3309(E)25 September 2020Income-tax authorities of the Regional Faceless Appeal Centres (hereinafter referred to as the RFAC) specified in column (2) of th directed under section 3
Notification No. 75/2020 [F. No. 370142/8/2020-TPL] / GSR 574(E)22 September 2020Ministry of Finance
Notification No. 71/2020 [F. No. 225/136/2020-IT A.II]31 August 2020ITO BE Published in the Gazette of INDIA, Extraordinary, Part II, section 3, Sub-section (ii)
Notification No. 68/2020 [F. No. 187/3/2020 (ITA.-I)] / SO 2902(E)27 August 2020Ministry of Finance
Notification No. 69/2020 [F. No. 187/3/2020 (ITA.-I)] / SO 2903(E)27 August 2020New Delhi, the 27th August, 2020
Notification No. 57/2020 [ F. No.225/98/2019-ITA-II/GSR 469(E)30 July 2020Director General/Secretary specified under section 3
Notification No. 56/2020 [F. No. 370142/23/2020-TPL] / SO 2512(E)29 July 2020Ministry of Finance
Notification No. 53 /2020 [F.No.300196/39/2018-ITA-I] / SO 2410(E)22 July 2020(Central Board of Direct Taxes)
Notification No. 52/2020 [F. No. 225/53/2020-ITA-II]21 July 2020[To BE Published in the Gazette of INDIA, Extraordinary, Part II, section 3, Sub-section (ii)]
Notification No. 45/2020 [F. No.370142/26/2019-TPL] / SO 2232(E)7 July 2020Ministry of Finance
Notification No 39 /2020 [F. No. 370142/23/2020-TPL] / SO 2126(E)29 June 20202 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)]
Notification No.35 /2020 [F. No. 370142/23/2020-TPL] / SO 2033(E)24 June 2020Ministry of Finance
Notification No. 32/2020 [F.No. 370142/17/2020-TPL] / SO 1879(E)12 June 2020ई MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION New Delhi, the 12th June, 2020 Income-Tax S.O
Notification No. 30/2020 [F. No. 370142/20/2020-TPL] / GSR 329(E)28 May 2020Ministry of Finance
Notification No. 19/2020 [F.No.300196/63/2018-ITA-I] / SO 1188(E)20 March 2020Ministry of Finance
Notification No. 21/2020 [F.No. IT(A)/1/2020-TPL] / SO 1195(E)20 March 2020Ministry of Finance
F.No. Pr.CCIT(Intl.Tax)/Delhi/VSV/Designated Authotity 2019-20/470718 March 2020Dated : 18th March, 2020
F.No. Pr.CCIT/(Hqrs.(Coord.)/Delhi/VSV/Designated Authority/2019-20/1864118 March 2020Government of INDIA
Notification No. 12/2020 [ F.No.370142/29/2019-TPL] / GSR 124(E)17 February 2020Ministry of Finance
Notification No. 05/2020 [F. No. 187/02/2020-ITA-I] / SO 388(E)28 January 2020The Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)]
Notification No. 06/2020 [F. No. 187/02/2020-ITA-I] / SO 387(E)27 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. 108/2019 [F.No.187/7/2019-ITA-I] / SO 4721(E)31 December 20192 the Gazette of INDIA : Extraordinary [Part Ii—sec.3(ii)]
Notification No. 109/2019 [F.No.187/8/2019-ITA-I] / SO 4722(E)31 December 20192 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)]
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. 97/2019 [F.No.203/19/2009/ITA-II]13 November 2019(To BE Published in Part II, Sub-section (ii) of section 3 Extra-ordinary of the Gazette of INDIA)
Notification No. 96/2019 [F.No.370142/29/2019-TPL] / GSR 836(E)11 November 2019Ministry of Finance
Notification No. 89/2019 [F.No.187/9/2019-ITA-I] / SO 3999(E)5 November 2019New Delhi, the 5th November, 2019
Notification No. 90/2019 [F.No.187/9/2019-ITA-I] / SO 4000(E)5 November 2019New Delhi, the 5th November, 2019
Notification No. 91/2019 [F.No.187/9/2019-ITA-I] / SO 4001(E)5 November 2019¹Hkkx IIµ[k.M 3(ii)] Hkkjr dk jkti=k % vlk/kj.k 5
Notification No. 92/2019 [F.No.187/9/2019-ITA-I] / SO 4002(E)5 November 20196 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)]
Notification No. 93/2019 [F.No.187/9/2019-ITA-I] / SO 4003(E)5 November 2019¹Hkkx IIµ[k.M 3(ii)] Hkkjr dk jkti=k % vlk/kj.k 7
Notification No. 94/2019 [F.No.187/9/2019-ITA-I] / SO 4004(E)5 November 20198 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)]
Notification No. 88/2019 [F.No.187/9/2019-ITA-I] / SO 3998(E)5 November 2019MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION New Delhi, the 5th November, 2019 (INCOME-TAX) S.O
Notification NO. 85/2019 [F.No.370149/154/2019-TPL] / SO 3967(E)1 November 20195691 Gi/2019 (1)
Notification NO. 86/2019 [F.No.370149/154/2019-TPL] / SO 3968(E)1 November 2019का.आ. 3968(अ).— िवभाग !"#$%&'(,
Notification No. 81/2019 [F.No.196/11/2017-ITA-I] / SO 3769(E)21 October 20192 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)]
Notification No. 82/2019 [F.No.197/53/2018-ITA-I] / SO 3770(E)21 October 2019jftLVªh laö Mhö ,yö&33004@99 REGD. NO. D. L.-33004/99
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. 74/2019 [F.No.370142/18/2019-TPL] / GSR 694(E)27 September 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. 71/2019 [F.No.187/8/2019-ITA-I] / SO 3426(E)20 September 2019Ministry of Finance
Notification No. 66/2019 [F.No.370142/10/2019-TPL] / GSR 661(E)16 September 20192 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(i)]
Notification No. 63/2019 [F. No. 370142/11/2019-TPL] /SO 3266(E)12 September 20192 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)]
Notification No. 2/2019 [F. No. V. 27013/3/2018-SO(NAT.COM)]/SO 3122(E)28 August 2019Ministry of Finance
Notification No. 1/2019 [F. No. V. 27013/3/2018-SO(NAT.COM)] / SO 1706(E)8 May 2019Ministry of Finance
Notification No. S.O. 1706 [No. 1/2019 (F.No.V.27013/3/2018-SO(nat.com)]8 May 2019Section 35AC of the Income-tax Act, 1961, read with rule 11G of the Income-tax Rules, 1962 - Eligible Projects or Schemes, Expenditure on - Extension of Tenure of Notifie
Notification No. 38 /2019 [F.No. 370142/4/2019-TPL] / GSR 347(E)3 May 2019jftLVªh laö Mhö ,yö&33004@99 REGD. NO. D. L.-33004/99
Notification No. 26/2019 [F. No. 275/15/2018-IT(B)]/SO 1399(E)20 March 2019-, -. ~ "Bo ito ~o 33004 99 REGD. NO. D. L.-33004/99 ([he <5o':t.ette of 3ndio . 1251] No. 1251] 3ffiTmruT EXTRAORDINARY 'IWT II-~ 3-~-~ (ii) PART II-Section 3-Sub-sectio
Notification No. 27/2019 [F.No. 500/182/2018 -FT&TR - V] /SO 1420(E)20 March 2019jftLVªh laö Mhö ,yö&33004@99 REGD. NO. D. L.-33004/99
Notification No. 23/2019 [F. No. 178/30/2017-ITA-I] / SO 1396(E)19 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. 13/2019 [F.No.370142/5/2018-TPL (Pt.)]/SO 1131(E)5 March 20192 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)]
Notification No. 10/2019 [F.No.370142/22/2017–TPL] / GSR 93(E)5 February 20192 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(i)]
Notification No. 9/2019 [F.No.370142/5/2018-TPL (Pt.)] / SO 584(E)31 January 2019: B1 अिधसूचना को !,B करन पर W$% पर !$ 2 !,B 6? पड़गा।
Notification No. 03/2019 [F.No.203/30/2007/ITA-II] / SO 551(E)25 January 20192 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)]
Notification No. 02/2019 [F.No.203/06/2009/ITA-II] / SO 477(E)24 January 20192 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)]
Notification No. 6/20186 December 2018TDS deduction under section 194A of the income tax act 1961 in case of senior citizens
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. A-12023(1)/15/2016-Admn.-III(LA)2 November 2018Ministry of LAW and Justice
Notification No. ​Notification No. 76/2018 [F. No. 225/261/2018 ITA-II]31 October 2018[To BE Published in the Gazette of INDIA, Extraordinary, Part II, section 3, Sub-section (ii)]
Notification No. SO 6036(E)5 October 2018Ministry of Finance
Notification No. 2/2018 [F.No.V.27013/3/2018-SO(NAT.COM)] SO 5160(E)5 October 2018Ministry of Finance
Notification No. 40/2018 [F.No.203/17/2017/ITA-II]27 August 2018(To BE Published in Part II, Sub-section (ii) of section 3 of the Gazette of INDIA)
Notification No. 37/2018 [F. No. 285/09/2018-IT (Inv.V) CBDT] / SO 3942(E)8 August 2018jftLVªh laö Mhö ,yö&33004@99 REGD. NO. D. L.-33004/99
Notification No.36/2018 [F.No.225/112/2018-ITA-II]31 July 2018[To BE Published in the Gazetie of INDIA, Extraordinary, Part II, section 3, Sub-section (Ii)l
Notification No. 26/2018 [F.No. 370142/3/2018-TPL] / SO 2413(E)13 June 20182 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)]
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 3.