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Case law › Act 2025 › Section 377 › Circulars and notifications
Section 377

Circulars and notifications on section 377

2 circulars and 9 notifications on what is now Revision of orders prejudicial to revenue. 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 377 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 2 of them, newest first.
NumberDateWhat it deals with
Circular No. 5/200322 May 2003Tax on income from manufacture of Rubber and Coffee - Clarification regarding reassessment of income for the assessment years prior to assessment year 2002-03
Circular No. 4021 December 1984Revision by the Commissioner

Notifications

All 9 of them, newest first.
NumberDateWhat it deals with
Notification No. 113/2026 [F. No. 300196/6/2026-ITA-I] / SO 4459(E) : Notification in the case of District Legal Service Authority, Panchkula11 August 2026Ministry of Finance
Notification No. 108/2026 [F. No. 300196/65/2018-ITA-I] / SO 4320(E) : Notification Schedule III (Table Sl No 36) read with Section 11 of the Income Tax Act, 2025 (30 of 2025) in the case of Noida Special Economic Zone Authority4 August 2026Ministry of Finance
Notification No. 105/2026 [F. No. 300196/1/2026-ITA-I] / SO 4309(E) : Notification Schedule III (Table Sl No 36) read with section 11 of the Income Tax Act, 2025 (30 of 2025) in the case of District Legal Service Authority, Charkhi Dadri3 August 2026[भाग II—खण् ड 3(ii)] भारत का रािपत्र : असाधारण 3
Notification No. 102/2026 [F. No. 300196/88/2024-ITA-I] / SO 4191(E) : Notification Schedule III Table Sl No 36 read with section 11 of the Income Tax Act 2025 (30 of 2025) in the case of Kerala Real Estate Regulatory Authority29 July 2026Ministry of Finance
Notification No. 100/2026 [F.No.300196/16/2024-ITA-I] / SO 4122(E) : Notification u/s Schedule III Table Sl. No. 36 read with section 11 of the Income Tax Act, 2025 (30 of 2025) in the case of Chhattisgarh Real Estate Regulatory Authority27 July 2026Ministry of Finance
Notification No. 96/2026 [F. No.300196/78/2024-ITA-I] / SO 4048(E) : Notification in the case of Kerala Headload Workers Welfare Board, Kochi23 July 2026[भाग II—खण् ड 3(ii)] भारत का रािपत्र : असाधारण 3
Notification No. 93/2026 [F. No. 300196/65/2025-ITA-I] / SO 3984(E) : Notification of District Legal Service Authority, Jind21 July 2026Ministry of Finance
Notification No. 84/2026 [F.No. 500/PF-15/S10(23FE)/FT&TR-II] / SO 3890(E)15 July 2026[भाग II—खण् ड 3(ii)] भारत का रािपत्र : असाधारण 3
Notification No. 79/2026 [F.No.197/39/2018-ITA-I] / SO 3684(E) : Tax Exemption to National Commodity Clearing Limited Guarantee Fund7 July 2026Ministry of Finance
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 377.