11 circulars and 100 notifications on what is now Deduction on certain premium. 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 30 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. 18/2021 | 25 October 2021 | Clarification regarding section 36 1 xvii of the income tax act 1961 inserted vide finance act 2015 |
| Circular No. 3/2008 | 12 March 2008 | Explanatory Notes to the Provisions of the Finance Act, 2007 |
| Circular No. 601 | 4 June 1991 | 865. 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. 414 | 14 March 1985 | 308. Bonus - Whether deduction under clause (ii), first proviso, is admissible if it is within the minimum 8.33 per cent of salary and maximum 20 per cent of salary as pe |
| Circular No. 403 | 5 December 1984 | 315. Contribution to approved superannuation fund - Whether pension benefits can be provided to employees under rule 89 of Income-tax Rules in the form of "annuity certai |
| Circular No. 287 | 4 December 1980 | 307. Bonus - Whether it would be permissible for employers to claim deduction of bonus paid in excess of amount worked out as per formula laid down under Payment of Bonus |
| Circular No. 206 | 9 August 1976 | Section 36 l Other Deductions |
| Circular No. 162 | 24 March 1975 | 1290. Denial of income-tax clearance certificate to contractors on levy of penalty for concealment and/or conviction - Guidelines therefor |
| Circular No. 146 | 26 September 1974 | Provision for estimated service gratuity payable to its employees -Deduction under section 37(1) and section 40A(7) after its insertion by the Finance Act, 1975, with eff |
| Circular No. 14 | 23 April 1969 | 316. Contribution to approved gratuity fund - Points connected with tax relief in respect of initial contribution under clause (v) of sub-section (1) and approval of grat |
| Number | Date | What it deals with |
|---|---|---|
| Notification No. 1 | 5 January 2009 | Income-tax (First Amendment) Rules, 2009 - Insertion of rule 40E |
| Notification No. 56 | 11 April 2008 | For the purposes of the said clause notified under section 4 |
| Notification No. 21 | 5 February 2008 | For the purposes of the said clause notified under section 3 |
| Notification No. 208 | 10 August 2006 | Amendment of the Income-tax Rules under section 14A of the Income-tax Act, 1961 |
| Notification No. 188 | 20 July 2006 | Following public facility as infrastructure facility for purposes of the said clause notified under section 36 |
| Notification No. 187 | 20 July 2006 | Amendment of the Income-tax Rules under section 36 of the Income-tax Act, 1961 |
| Notification No. 93 | 30 March 2006 | Amendment of the Income-tax Rules under section 2 of the Income-tax Act, 1961 |
| Notification No. 86 | 16 April 2003 | Approval of an institution under section 35 of the Income-tax Act, 1961 |
| Notification: 44 Date of Issue : 15/2/2002 | 15 February 2002 | Ahmedabad-380 006 approved under section 36 |
| Notification No. 2119 | 30 September 2000 | Approval of an institution under section 36 of the Income-tax Act, 1961 |
| Notification No. 2236 | 25 September 2000 | Approval of an institution under section 36 of the Income-tax Act, 1961 |
| Notification No. 11517 | 25 September 2000 | Chennai-600 035 approved under section 36 |
| Notification No. 1693 | 13 July 2000 | Approval of an institution under section 36 of the Income-tax Act, 1961 |
| Notification No. 736 | 14 March 2000 | Approval of an institution under section 36 of the Income-tax Act, 1961 |
| Notification No. 11272 | 14 March 2000 | Approval of an institution under section 36 of the Income-tax Act, 1961 |
| Notification No. 11223 | 2 February 2000 | Approval of an institution under section 36 of the Income-tax Act, 1961 |
| Notification No. 11208 | 19 January 2000 | Approval of an institution under section 36 of the Income-tax Act, 1961 |
| Notification No. 11201 | 10 January 2000 | M/s Pratima Housing Development Finance Corporation Limited approved under section 36 |
| Notification No. 11168 | 14 December 1999 | Approval of an institution under section 36 of the Income-tax Act, 1961 |
| Notification No. 11153 | 30 November 1999 | Approval of an institution under section 36 of the Income-tax Act, 1961 |
| Notification No. 11119 | 3 November 1999 | M/s Meghalaya Industrial Development Corporation Limited approved under section 36 |
| Notification No. 11118 | 3 November 1999 | M/s Kerala Power Finance Corporation Limited approved under section 36 |
| Notification No. 11116 | 1 November 1999 | M/s Happy Home Profin Limited approved under section 36 |
| Notification No. 11114 | 1 November 1999 | M/s LIC Housing Finance Limited approved under section 36 |
| Notification No. 11078 | 14 September 1999 | Approval of an institution under section 36 of the Income-tax Act, 1961 |
| Notification No. 11056 | 2 September 1999 | A notification under section 36 of the Income-tax Act, 1961 |
| Notification No. 11031 | 18 August 1999 | Approval of an institution under section 36 of the Income-tax Act, 1961 |
| S.O. 2400 | 18 August 1999 | Approval of an institution under section 36 of the Income-tax Act, 1961 |
| Notification No. 11026 | 12 August 1999 | Approval of an institution under section 36 of the Income-tax Act, 1961 |
| S.O. 2339 | 12 August 1999 | Approval of an institution under section 36 of the Income-tax Act, 1961 |
| Notification No. 10998 | 8 July 1999 | Approval of an institution under section 36 of the Income-tax Act, 1961 |
| S.O. 1989 | 8 July 1999 | Approval of an institution under section 36 of the Income-tax Act, 1961 |
| Notification No. 10966 | 23 June 1999 | A notification under section 36 of the Income-tax Act, 1961 |
| S.O. 479(E) | 23 June 1999 | A notification under section 36 of the Income-tax Act, 1961 |
| Notification No. 10952 | 9 June 1999 | Approval of an institution under section 36 of the Income-tax Act, 1961 |
| Notification No. 10951 | 9 June 1999 | Jaipur-302001 approved under section 36 |
| S.O. 1673 | 9 June 1999 | Approval of an institution under section 36 of the Income-tax Act, 1961 |
| S.O. 1672 | 9 June 1999 | Approval of an institution under section 36 of the Income-tax Act, 1961 |
| Notification No. 10936 | 25 May 1999 | Approval of an institution under section 36 of the Income-tax Act, 1961 |
| S.O. 1542 | 25 May 1999 | Approval of an institution under section 36 of the Income-tax Act, 1961 |
| Notification No. 10896 | 6 May 1999 | Bangalore approved under section 36 |
| Notification No. 10895 | 6 May 1999 | New Delhi---110 001 approved under section 36 |
| S.O. 1373 | 6 May 1999 | Approval of an institution under section 36 of the Income-tax Act, 1961 |
| S.O. 1372 | 6 May 1999 | Approval of an institution under section 36 of the Income-tax Act, 1961 |
| Notification No. 10876 | 16 April 1999 | Approval of an institution under section 36 of the Income-tax Act, 1961 |
| S.O. 1125 | 16 April 1999 | Approval of an institution under section 36 of the Income-tax Act, 1961 |
| Notification No. 10869 | 12 April 1999 | Persons listed at para 3 below approved under section 36 |
| S.O. 1124 | 12 April 1999 | Persons listed at para 3 below approved under section 36 |
| Notification No. 10862 | 6 April 1999 | Approval of an institution under section 36 of the Income-tax Act, 1961 |
| Notification No. 1048 | 6 April 1999 | Approval of an institution under section 36 of the Income-tax Act, 1961 |
| Notification No. 922 | 24 March 1999 | Approval of an institution under section 36 of the Income-tax Act, 1961 |
| Notification No. 523 | 11 February 1999 | Approval of an institution under section 36 of the Income-tax Act, 1961 |
| Notification No. 289 | 18 January 1999 | Approval of an institution under section 36 of the Income-tax Act, 1961 |
| Notification No. 522 | 10 January 1999 | Approval of an institution under section 36 of the Income-tax Act, 1961 |
| Notification No. 2151 | 29 October 1998 | Approval of an institution under section 36 of the Income-tax Act, 1961 |
| Notification No. 2150 | 27 October 1998 | Approval of an institution under section 36 of the Income-tax Act, 1961 |
| S.O. 2077 | 13 October 1998 | Approval of an institution under section 36 of the Income-tax Act, 1961 |
| S.O. 2076 | 13 October 1998 | Approval of an institution under section 36 of the Income-tax Act, 1961 |
| S.O. 2075 | 13 October 1998 | Approval of an institution under section 36 of the Income-tax Act, 1961 |
| S.O. 2074 | 13 October 1998 | Chennai-600 001 approved under section 36 |
| S.O. 1344 | 30 June 1998 | A notification under section 36 of the Income-tax Act, 1961 |
| S.O. 1195 | 11 June 1998 | Approval of an institution under section 36 of the Income-tax Act, 1961 |
| S.O. 1194 | 11 June 1998 | Approval of an institution under section 36 of the Income-tax Act, 1961 |
| S.O. 1154 | 3 June 1998 | Approval of an institution under section 36 of the Income-tax Act, 1961 |
| S.O. 1153 | 3 June 1998 | Approval of an institution under section 36 of the Income-tax Act, 1961 |
| S.O. 1087 | 25 May 1998 | Approval of an institution under section 36 of the Income-tax Act, 1961 |
| S.O. 1086 | 25 May 1998 | Mumbai-21 approved under section 36 |
| Notification No. 878 | 22 April 1998 | Approval of an institution under section 36 of the Income-tax Act, 1961 |
| Notification No. 616 | 19 March 1998 | Approval of an institution under section 36 of the Income-tax Act, 1961 |
| Notification No. 278 | 28 January 1998 | Approval of an institution under section 36 of the Income-tax Act, 1961 |
| Notification No. 2986 | 17 November 1997 | Approval of an institution under section 36 of the Income-tax Act, 1961 |
| Notification No. 2667 | 9 November 1997 | Approval of an institution under section 36 of the Income-tax Act, 1961 |
| Notification No. 2776 | 17 October 1997 | A notification under section 36 of the Income-tax Act, 1961 |
| Notification No. 2390 | 11 September 1997 | A notification under section 36 of the Income-tax Act, 1961 |
| Notification No. 1471 | 8 May 1996 | A notification under section 36 of the Income-tax Act, 1961 |
| Notification No. 631 | 22 February 1996 | A notification under section 36 of the Income-tax Act, 1961 |
| Notification No. 630 | 22 February 1996 | A notification under section 36 of the Income-tax Act, 1961 |
| Notification No. 568 | 19 February 1996 | A notification under section 36 of the Income-tax Act, 1961 |
| Notification No. 389 | 24 January 1996 | A notification under section 36 of the Income-tax Act, 1961 |
| Notification No. 388 | 24 January 1996 | A notification under section 36 of the Income-tax Act, 1961 |
| Notification No. 3075 | 10 November 1995 | Ahmedabad-380 014 approved under section 36 |
| Notification No. 465 | 31 January 1995 | A notification under section 36 of the Income-tax Act, 1961 |
| Notification No. 2450 | 1 September 1994 | Approval of an institution under section 36 of the Income-tax Act, 1961 |
| Notification No. 2449 | 1 September 1994 | Indian Renewable Energy Development Agency Limited approved under section 36 |
| Notification No. 1410 | 31 May 1994 | GLFL Housing Finance Limited approved under section 36 |
| Notification No. 1409 | 31 May 1994 | Dewan Housing Development Finance Limited approved under section 36 |
| Notification No. 1408 | 31 May 1994 | Vidarbha Housing Development Finance Company Limited approved under section 36 |
| Notification No. 1406 | 31 May 1994 | Ind Bank Housing Limited approved under section 36 |
| Notification No. 1405 | 31 May 1994 | Credit Capital Venture Fund (India) Limited approved under section 36 |
| Notification No. 1234 | 29 April 1994 | Risk Capital and Technology Finance Corporation Ltd approved under section 36 |
| Notification No. 1112 | 26 April 1994 | Technology Development and Information Company of India Limited approved under section 36 |
| Notification No. 1111 | 25 April 1994 | Fairgrowth Home Finance Ltd approved under section 36 |
| Notification No. 1172 | 13 April 1994 | Approval of an institution under section 36 of the Income-tax Act, 1961 |
| Notification No. 942 | 28 March 1994 | Messrs approved under section 36 |
| Notification No. 371 | 13 January 1994 | Ahmedabad-380 014 approved under section 36 |
| Notification No. 373 | 24 December 1993 | A notification under section 36 of the Income-tax Act, 1961 |
| Notification No. 372 | 24 December 1993 | Bombay-400 050 approved under section 36 |
| Notification No. 9 | 23 November 1993 | A notification under section 36 of the Income-tax Act, 1961 |
| Notification No. 726E | 19 September 1984 | For the purposes of the said clause in respect of the assessment year commencing on and from the 1st day of April approved under section 36 |
| Notification No. 3433 | 21 October 1965 | Following conditions for the deduction of contributions specified under section 36 |
Back to section 30.