15 circulars and 0 notifications on what is now Amounts not deductible in certain circumstances. 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 35 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. 12/2019 | 19 June 2019 | 'Assessment of Firms'- some of the important issues to be kept under consideration by the Assessing Officers while framing assessment-reg |
| Circular 10/DV/2013 | 16 December 2013 | Section 40(a)(ia) OF the Income-tax Act, 1961 - Business disallowance - Interest, etc., paid to resident without deduction of tax at source - Clarification regarding conf |
| Circular No. 1/2009 | 27 March 2009 | 1/2009 dated 27 03 2009 |
| Circular No. 786 | 7 February 2000 | [Withdrawn by Circular No. 7/2009, Dated 22-10-2009] |
| Circular No. 739 | 25 March 1996 | 377. Whether for assessment years subsequent to assessment year 1996-97, no deduction under section 40(b)(v) will be admissible unless partnership deed either specifies a |
| Circular No. 737 | 23 February 1996 | Sections 44AD and 44AE l Civil Construction Business/transport Business |
| Circular No. 649 | 31 March 1993 | Section 44C l Head Office Expenditure in Case of Non-residents |
| Circular No. 551 | 23 January 1990 | Direct 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. 549 | 31 October 1989 | Direct 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. 545 | 24 September 1989 | Direct 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. 516 | 15 June 1988 | Direct 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. 516 | 15 June 1988 | 920. 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. 80 | 4 March 1972 | Limit on allowance in respect of benefit, amenity or perquisite under clause (c)(iii)/clause (a)(v) - Reimbursement of certain expenses/pay-ments whether form part of per |
| Circular No. 32 | 29 October 1969 | Limit on allowance in respect of benefit, amenity or perquisite under clause (c)(iii)/clause (a)(v) - Reimbursement of certain expenses/pay-ments whether form part of per |
| Circular No. 16 | 18 September 1969 | 355. Professional tax - Whether deductible as revenue expenditure |
Back to section 35.
