13 circulars and 9 notifications on what is now Deduction for depreciation. 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 33 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. 20/2019 | 19 August 2019 | Government of India Ministry of Finance Department of Revenue Central Board of Direct Taxes Circular No. 2.0/2019 New Delhi, dated 19th August, 2019 Subject: Clarificatio |
| Circular No. 3/2017 | 20 January 2017 | Circular No.- 3/2017 |
| Circular No. 622 | 6 January 1992 | 244. Allowance of depreciation on motor vehicles owned and used by tour operators and travel agents in the business of running these vehicles on hire for tourists |
| Circular No. 609 | 29 July 1991 | Allowance of depreciation on motor vehicles owned and used by tour operators and travel agents in the business of running these vehicles on hire for tourists |
| Circular No. 567 | 19 July 1990 | 584. Admissibility of deduction in respect of income from units of the Unit Trust of India |
| Circular No. 523 | 5 October 1988 | Section 80 l Loss - Submission of Return for |
| Circular No. 323 | 22 January 1982 | 1370. Exemption of units under section 32(1)(ba) of Unit Trust of India Act - Whether over and above and independent of exemption under clause (xxv) of sub-section (1) |
| Circular No. 314 | 17 September 1981 | 255. Investment allowance on new machinery or plant installed in small scale industrial undertaking - Computation of aggregate value for the purposes of ascertaining ‘sma |
| Circular No. 212 | 26 February 1977 | 248. Terminal allowance under clause (iii) of sub-section (1) - Whether assessee is required to again write off amount equal to terminal allowance |
| Circular No. 137 | 13 June 1974 | 393. Whether, in computing capital gains on sale of motor car to which proviso to section 43(1) applies for the purposes of depreciation allowance, actual cost has to be |
| Circular No. 75 | 22 January 1972 | 1353. Pettifogging enquiries into details of articles covered under the proviso to clause (viii) of sub-section (1) are not to be made - Object of amendment made by Finan |
| Circular No. 74 | 15 January 1972 | 1364. Interpretation of expression "Initial issue of equity share capital" used in clause (xx) of sub-section (1) |
| Circular No. 4-P [LXXVI-65] | 7 June 1968 | Circular No. 4-P[LXXVI-65], Dated 7-6-1968 |
| Number | Date | What it deals with |
|---|---|---|
| Notification No. 123/2016/F. No. 133/33/2015-TPL (Part-I) / G.S.R. 1180(E) | 28 December 2016 | ¹Hkkx IIµ[k.M 3(i)º Hkkjr dk jkti=k % vlk/kj.k 5 |
| Notification No. 112 /2016 [F. No.196/19/2013-ITA-I)] / SO 3674(E) | 7 December 2016 | 2 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)] |
| Notification No. 103/2016 [F.No.370142/29/2016 -TPL] / SO 3399(E) | 7 November 2016 | Ministry of Finance |
| Notification No. 85 /2016 [F.No.142/13/2015-TPL] / SO 3075(E) | 28 September 2016 | 2 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)] |
| Notification No. 13 /2016 [F. No.142/33/2015-TPL] / SO 650(E) | 3 March 2016 | [To BE Published in the Gazette of INDIA Extraordinary, Part II, section 3, Sub-section (ii)] |
| Notification No. 71/2015 [F.No.142/13/2015-TPL] / SO 2241(E) | 17 August 2015 | [To BE Published in the Gazette of INDIA, Extraordinary, Part-ii, section 3, Sub-section (ii)] |
| Notification No. 67 | 28 February 2005 | Amendment of the Income-tax Rules under section 32 of the Income-tax Act, 1961 |
| Notification No. 693E | 16 September 1993 | A notification under section 32 of the Income-tax Act, 1961 |
| Notification No. 3626 | 18 November 1965 | Notification of a person, body or fund under section 38 of the Income-tax Act, 1961 |
Back to section 33.
