4 circulars and 8 notifications on what is now Computation of actual cost. 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 39 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. 13/2021 | 30 June 2021 | Circular No. 13 of 2021 |
| Circular No. 17/2020 | 29 September 2020 | Guidelines under section 194 o 4 and section 206C 1 i of the income tax act 1961 |
| Circular No. 314 | 17 September 1981 | 255. Investment allowance on new machinery or plant installed in small scale industrial undertaking - Computation of aggregate value for the purposes of ascertaining ‘sma |
| Circular No. 190 | 1 March 1976 | Section 43(1) l Actual Cost |
| Number | Date | What it deals with |
|---|---|---|
| Notification No. 17/2020 [F.No.173/10/2014-ITA-I] / SO 1057(E) | 13 March 2020 | Ministry of Finance |
| Notification No. 8/2019 [F.No. 225/344/2018-ITA-II] / SO 772(E) | 31 January 2019 | Ministry of Finance |
| Notification No. Notification No. 76/2018 [F. No. 225/261/2018 ITA-II] | 31 October 2018 | [To BE Published in the Gazette of INDIA, Extraordinary, Part II, section 3, Sub-section (ii)] |
| Notification No. 35/2018 [F.No. 225/111/2018-1TA-II] | 31 July 2018 | Government of India |
| Notification No.36/2018 [F.No.225/112/2018-ITA-II] | 31 July 2018 | [To BE Published in the Gazetie of INDIA, Extraordinary, Part II, section 3, Sub-section (Ii)l |
| Notification No. 46 | 22 May 2009 | Section 43(5)(d )(ii) of the Income-tax Act, 1961 - Speculative Transactions - Notified Recognised Stock Exchange |
| Notification No. 2 | 25 January 2006 | Following stock exchanges as recognised stock exchanges notified under section 43 |
| Notification No. 181 | 1 July 2005 | I.t. (Twentieth Amdt.) Rules, 2005 |
Back to section 39.