VittSphere ONE Calculators Blog CA Firm CA Prabhakar Kumar · FCA · ICAI 560762
Calculators Blog Handle my notice
Case law › Act 2025 › Section 347 › Circulars and notifications
Section 347

Circulars and notifications on section 347

11 circulars and 2 notifications on what is now Books of account. 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 347 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 11 of them, newest first.
NumberDateWhat it deals with
Circular No. 1/202623 March 2026Circular No. 0 l /2026
Circular No. 7/202425 April 2024Extension of due date for filing of form no. 10a/10ab under the income tax act 1961
Circular No. 2/20245 March 2024Order under section 119 of the income tax act 1961
Circular No. 17/20239 October 2023Order under section 119 of the Income-tax Act, 1961
Circular No. 6/202324 May 2023Clarification regarding provisions relating to charitable and religious trusts
Circular No. 22/20221 November 2022Condonation of delay under section 119 2 b of the income tax act 1961 in filing of form no.10a
Circular No. 2/20203 January 2020Circular No. 2/2020 [F. No. 197/55/2018-ITA-I], Dated 3-1-2020
Circular No. 1/20116 April 20111/2011 dated 6 4 2011
Circular No. 68924 August 1994Section 143(1)( a) l Prima Facie Adjustments
Circular No. 14320 August 1974172. Audit report in Form No. 10B in terms of rule 17B - Auditor can accept as a correct list of specified persons as given by managing trustee while filing report
Circular No. 11530 June 1973Section 12A l Conditions as to Registration of Trusts

Notifications

All 2 of them, newest first.
NumberDateWhat it deals with
Notification No. 67/2016/F. No. 370142/22/2016-TPL] / SO 2671(E)9 August 2016Amendment of the Income-tax Rules-seeking PAN details of trustees and others in case of registration of trusts – modifications of Form 10A under Rule 17A
Notification No. 19730 May 2007Income-tax (Seventh Amendment) Rules, 2007 - Amendments in rule 17A and Form No. 10A
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 A circular can be withdrawn by a later one without either saying so on its face, and a notification can be superseded by the amendment of the provision it was made under.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 347.