14 circulars and 6 notifications on what is now Other violations. 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 353 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. 13/2024 | 26 October 2024 | Extension of due date for furnishing return of income for the assessment year 2024 25 |
| Circular No. 17/2023 | 9 October 2023 | Order under section 119 of the Income-tax Act, 1961 |
| Circular No. 6/2020 | 19 February 2020 | Condonation of delay under section 119 2 b of the income tax act 1961 in filing of return of income for a.y 2016 17 2017 18 and 2018 19 and form no.9a and form no. 10. re |
| Circular No. 3/2020 | 3 January 2020 | Circular No. 3/2020 [F. No. 197/55/2018-ITA-I], Dated 3-1-2020 |
| Circular No. 7/2018 | 20 December 2018 | ____________________ __ |
| Circular No. 2 | 9 February 2001 | 233. Claim for depreciation - Where required particulars have not been furnished |
| Circular No. 596 | 15 March 1991 | 174. Clarification regarding applicability of section 13(1)(d) from assessment year 1984-85 and not from assessment year 1983-84 |
| Circular No. 557 | 19 March 1990 | 125. Clarifications regarding Form Nos. 55 and 56 for grant of exemption |
| Circular No. 335 | 13 April 1982 | Section 13 l Denial of Exemption |
| Circular No. 322 | 16 January 1982 | 175. Requirement of investing funds of trust in modes specified in section 13(5) during previous year commencing on or after April 1, 1981 in terms of section 13(1)(d) - |
| Circular No. 317 | 19 December 1981 | 176. Pending amendment to modify mode of investment under section 13(5), Commissioners authorised to issue/renew recognition under section 80G if holding of assets in imm |
| Circular No. 143 | 20 August 1974 | 172. 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. 102 | 3 February 1973 | Exemption of interest on savings certificates under clause (15)(ii) - Interest on holdings in the names of wife and minor children whether eligible for exemption - Exempt |
| Circular No. 51 | 23 December 1970 | 177. Whether provisions of section 13(2)(h), providing for forfeiture of exemption, apply with reference to shares in company initially settled on trust or donated to it |
| Number | Date | What it deals with |
|---|---|---|
| Notification No. 96/2026 [F. No.300196/78/2024-ITA-I] / SO 4048(E) : Notification in the case of Kerala Headload Workers Welfare Board, Kochi | 23 July 2026 | [भाग II—खण् ड 3(ii)] भारत का रािपत्र : असाधारण 3 |
| Notification No. 95/2026 [F. No.300196/78/2024-ITA-I] / SO 4047(E) : Notification in the case of Kerala Headload Workers Welfare Board, Kochi | 23 July 2026 | Ministry of Finance |
| Notification No. 35/2019 [F.No.300196/75/2018-ITA-I]/SO 1539(E) | 9 April 2019 | राजा1\, अवर सिचव |
| Notification No. 63/2016 [F. No. 196/30/2015-ITA-I] / SO 2527(E) | 26 July 2016 | Ministry of Finance |
| Notification No. 50 | 28 March 2008 | Amendment of the Income-tax Rules under section 11 of the Income-tax Act, 1961 |
| Notification No. 3 | 31 January 2006 | Indira Gandhi National Centre for the Arts notified under section 13 |
Back to section 353.