16 circulars and 8 notifications on what is now General conditions for allowable deductions. 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 34 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. 05/2012 | 1 August 2012 | Inadmissibility of expenses incurred in providing freebees to Medical Practitioner by pharmaceutical and allied health sector Industry |
| Circular No. 727 | 27 October 1995 | 372. Instructions regarding extent of expenditure incurred on food or beverages provided to employees by employers to be treated as entertainment expenditure under secti |
| Circular No. 708 | 18 July 1995 | 372. Instructions regarding extent of expenditure incurred on food or beverages provided to employees by employers to be treated as entertainment expenditure under secti |
| Circular No. 671 | 27 October 1993 | 368. Whether, where deposit made by an assessee for obtaining new telephone connection under ‘Tatkal Telephone Deposit Scheme’ could be allowed as revenue expenditure und |
| Circular No. 644 | 15 March 1993 | 371. Whether provision of food or beverages in places other than place of work in respect of low-paid employees can be treated as expenditure on provision of hospitality |
| Circular No. 578 | 12 September 1990 | 295. Effect of withdrawal of tax concession under section 35C in a case where expenditure has been incurred by sugar factory on cane development programmes and same was f |
| Circular No. 328 | 18 February 1982 | Section 37 l Valuation of Shares in Private Company |
| Circular No. 247 | 21 October 1978 | 370. Calculation of percentage limits of entertainment expenditure under section 37(2A) - Modification to para 24.2 of Circular No. 202, dated 5-7-1976 |
| Circular No. 203 | 16 July 1976 | Section 37(3) l Expenditure on Advertisement/ Maintenance of Guest House/travelling |
| Circular No. 200 | 28 June 1976 | Section 37(3) l Expenditure on Advertisement/ Maintenance of Guest House/travelling |
| Circular No. 192 | 10 March 1976 | 328. Apprentices training - Expenditure on apprentices covered under the Apprentices Act, 1961 - Whether allowable as business deduction |
| Circular No. 169 | 23 June 1975 | 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. 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. 47 | 21 September 1970 | 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. 16 | 18 September 1969 | 355. Professional tax - Whether deductible as revenue expenditure |
| Circular No. 19 | 13 June 1969 | Section 37(3) l Expenditure on Advertisement/ Maintenance of Guest House/travelling |
| Number | Date | What it deals with |
|---|---|---|
| Notification No. 38/2025 [F. No 370142/11/2025-TPL] / SO 1838(E) | 23 April 2025 | 2 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)] |
| Notification No. 120E | 27 March 1986 | A notification under section 37 of the Income-tax Act, 1961 |
| Notification No. 466E | 18 June 1985 | A notification under section 37 of the Income-tax Act, 1961 |
| Notification No. 616E | 23 August 1984 | A notification under section 37 of the Income-tax Act, 1961 |
| Notification No. 388E | 2 June 1983 | A notification under section 37 of the Income-tax Act, 1961 |
| Notification No. 676E | 1 September 1981 | A notification under section 37 of the Income-tax Act, 1961 |
| Notification No. 615E | 27 October 1978 | A notification under section 37 of the Income-tax Act, 1961 |
| Notification No. 153e | 25 March 1975 | A notification under section 37 of the Income-tax Act, 1961 |
Back to section 34.