14 circulars and 3 notifications on what is now Expenses or payments 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 36 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. 27/2017 | 3 November 2017 | Clarification on cash sale of agricultural produce by cultivators/agriculturists |
| Circular No. 10/2008 | 5 December 2008 | Clarification Regarding the Meaning of the Expression 'Fish or Fish Products' Used in Sub-clause (iii ) of Clause (f) of rule 6DD of the Income-tax Rules, 1962 |
| Circular No. 3/2008 | 12 March 2008 | Explanatory Notes to the Provisions of the Finance Act, 2007 |
| Circular No. 8/2006 | 6 October 2006 | 8/2006 dated 06 10 2006 |
| Circular No. 4/2006 | 29 March 2006 | Clarification Regarding the Meaning of the Expression "The Produce of Animal Husbandry’ Used in Sub-clause (ii) of Clause (f) of rule 6DD of the Income-tax Rules, 1962 |
| Circular No. 522 | 18 August 1988 | 384. Monetary ceilings prescribed in section 40A(3)/269SS/269T - Raised to Rs. 10,000, Rs. 20,000 and Rs. 20,000, respectively, by Direct Tax Laws (Amendment) Act, 1987 - |
| Circular No. 333 | 2 April 1982 | Double Taxation Relief & Transfer Pricing |
| Circular No. 250 | 11 January 1979 | 381. Payment made during the period when cheque clearing operations by banks suspended - Whether covered under sub-section (3) |
| Circular No. 220 | 31 May 1977 | 383. Circumstances when Income-tax Officer can relax requirement of making payments in excess of Rs. 2,500 by crossed cheques under clause (j) of rule 6DD |
| 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. 34 | 5 March 1970 | Section 40A l Expenses or Payments NOT Deductible |
| Circular No. 33 | 29 December 1969 | Section 40A l Expenses or Payments NOT Deductible |
| Number | Date | What it deals with |
|---|---|---|
| Notification No. 98 | 22 October 2008 | Income-tax (Eighth Amendment) Rules, 2008 - Insertion of rule 18DDA and Form No. 10CCBD |
| Notification No. 58 | 17 February 2005 | Amendment of the Income-tax Rules under section 40A of the Income-tax Act, 1961 |
| Notification No. 806(E) | 6 September 2000 | A notification under section 40A of the Income-tax Act, 1961 |
Back to section 36.