21 circulars and 24 notifications on what is now Deduction or collection at source and advance payment. 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 390 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. 11/2023 | 6 July 2023 | Circular No. 11 of 2023 |
| Circular No. 10/2023 | 30 June 2023 | Circular No. 10 of 2023 |
| Circular No. 20/2021 | 25 November 2021 | Guidelines under sub section 4 of section 194 o sub section 3 of section 194Q and sub section 1 i of section 206C of the income tax act 1961 |
| Circular No. 2/2017 | 18 January 2017 | Clarifications on the Taxation and Investment Regime for Pradhan Mantri Garib Kalyan Yojana, 2016 |
| Circular No. Cirular No. 22/2016 | 8 June 2016 | Amendment in Section 206C vide Finance Act 2016 - Clarifications |
| Circular 7/2014, dated 4-3-2014 | 4 March 2014 | Dated 4 3 2014 section 200 of the income tax act 1961 deduction of tax at source duty of person deducting tax ex post facto extension of due date for filing tds/tcs state |
| Circular No. 4/2005 | 27 June 2005 | 4/2005 dated 06 04 2005 |
| Circular No. 5 | 2 March 2001 | 1177. Problems faced by assessees in getting due credit for tax deducted at source under section 199 |
| Circular No. 785 | 24 November 1999 | Section 195A l Certificate for Payment Made "NET of TAX" |
| Circular No. 699 | 30 January 1995 | Section 194-I l Rent |
| Circular No. 660 | 15 September 1993 | Section 206C l Profits and Gains from Business of Trading in Alcoholic Liquor, Forest Produce, ETC |
| Circular No. 634 | 20 August 1992 | Section 206C l Profits and Gains from Business of Trading in Alcoholic Liquor, Forest Produce, ETC |
| Circular No. 620 | 6 December 1991 | Section 206C l Profits and Gains from Business of Trading in Alcoholic Liquor, Forest Produce, ETC |
| Circular No. 585 | 27 November 1990 | Section 206C l Profits and Gains from Business of Trading in Alcoholic Liquor, Forest Produce, ETC |
| Circular No. 565 | 11 July 1990 | Section 206C l Profits and Gains from Business of Trading in Alcoholic Liquor, Forest Produce, ETC |
| Circular No. 535 | 26 June 1989 | Section 206C l Profits and Gains from Business of Trading in Alcoholic Liquor, Forest Produce, ETC |
| Circular No. 525 | 24 November 1988 | Section 206C l Profits and Gains from Business of Trading in Alcoholic Liquor, Forest Produce, ETC |
| Circular No. 292 | 5 February 1981 | Sections 190 to 230A |
| Circular No. 256 | 29 May 1979 | 1059. Instructions for deduction of tax at source from interest on deposits in joint names |
| Circular No. 162 | 24 March 1975 | 1290. Denial of income-tax clearance certificate to contractors on levy of penalty for concealment and/or conviction - Guidelines therefor |
| Circular No. 2 | 6 February 1969 | Section 193 l Interest on Securities |
| Number | Date | What it deals with |
|---|---|---|
| Notification No. 35/2025 [F. No. 370142/11/2025-TPL] / GSR 252(E) | 22 April 2025 | Ministry of Finance |
| Notification No. 36/2025 [F. No. 370142/11/2025-TPL] / SO 1825(E) | 22 April 2025 | Ministry of Finance |
| Notification No. 115/2024 [F. No. 370142/21/2024-TPL] / SO 4545(E) | 16 October 2024 | 2 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)] |
| Notification No. 99/2022 [F. No. 370142/9/2022-TPL Part (2)] / SO 3878(E) | 17 August 2022 | 2 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)] |
| Notification No. 20/2022 [F. No.370142/9/2022-TPL] / S.O. 1494(E) | 30 March 2022 | The Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)] |
| Notification No. 108/2021 [F. No. 370149/158/2021-TPL] / SO 3681(E) | 10 September 2021 | 2 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)] |
| Notification No. 74/2019 [F.No.370142/18/2019-TPL] / GSR 694(E) | 27 September 2019 | Ministry of Finance |
| Notification No. 59/2018 [F. No. 225/355/2018-ITA-II] SO 5157(E) | 1 October 2018 | 2 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)] |
| Notification No. 124/2016, F.No.142/11/2016-TPL / S.O. 4222(E) | 29 December 2016 | To BE Published in the Gazette of INDIA, Extraordinary, Part II, section 3, Sub-section (ii)] |
| Notification No.60/2016 [F.No.142/8/2016-TPL] /SO 2477(E) | 20 July 2016 | [To BE Published in the Gazette of INDIA, Extraordinary, Part II, section 3, Sub-section (ii)] |
| Notification No.34/2016 [F.No.142/11/2016-TPL] / SO 1902(E) | 26 May 2016 | To BE Published in the Gazette of INDIA, Extraordinary, Part II, section 3, Sub-section (ii)] |
| Notification No. 37/2012 | 12 September 2012 | Income-tax (Eleventh Amendment) Rules, 2012 - Insertion of rules 31ACB, 37J, Form Nos. 26A & 27BA |
| Notification No. 238 | 30 August 2007 | Income-tax (Ninth Amendment) Rules, 2007 |
| Notification No. 210 | 11 August 2006 | A notification under section 206C of the Income-tax Act, 1961 |
| Notification No. 180 | 30 June 2005 | A notification under section 206C of the Income-tax Act, 1961 |
| Notification No. 124 | 30 March 2005 | Amendment of the Income-tax Rules under section 194K of the Income-tax Act, 1961 |
| Notification No. 122 | 30 March 2005 | Amendment of the Income-tax Rules under section 206C of the Income-tax Act, 1961 |
| Notification No. 121 | 30 March 2005 | Following Scheme for electronic filing of return of tax collected at source specified under section 206C |
| Notification No. 11 | 13 January 2004 | Amendment of the Income-tax Rules under section 206C of the Income-tax Act, 1961 |
| Notification No. 185 | 31 July 2003 | Amendment of the Income-tax Rules under section 206C of the Income-tax Act, 1961 |
| Notification No. 10985 | 2 July 1999 | A notification under section 206C of the Income-tax Act, 1961 |
| S.O. 535(E) | 2 July 1999 | A notification under section 206C of the Income-tax Act, 1961 |
| Notification No. 10983 | 29 June 1999 | A notification under section 206C of the Income-tax Act, 1961 |
| S.O. 515(E) | 29 June 1999 | A notification under section 206C of the Income-tax Act, 1961 |
Back to section 390.
