VittSphere ONE Calculators Blog CA Firm CA Prabhakar Kumar · FCA · ICAI 560762
Calculators Blog Handle my notice
Case law › Act 2025 › Section 392 › Circulars and notifications
Section 392

Circulars and notifications on section 392

82 circulars and 7 notifications on what is now Salary and accumulated balance due to an employee. 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 392 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 82 of them, newest first.
NumberDateWhat it deals with
Circular No. 4/20235 April 2023Clarification regarding deduction of TDS under section 192 read with sub-section (1A) of section 115BAC of the Income-tax Act, 1961
Circular No. 24/20227 December 2022Government of INDIA
Circular No. 10/202217 May 2022Circular regarding use of functionality under section 206AB and 206CCA of the income tax act 1961
Circular No. 4/202215 March 2022Government of INDiA
Circular No. 11/202121 June 2021Circular regarding use of functionality under Section 206AB and 206CCA of the Income-tax Act, 1961
Circular No. 20/20203 December 2020Income tax deduction from salaries during the financial year 2020 21 under section 192 of the income tax act 1961
Corrigendum to Circular No. 4/20205 March 2020Income tax deduction from salaries during the financial year 2019 2020 under section 192 of the income tax act 1961 regarding.
Circular No. 4/202016 January 2020Government of INDIA
F.No. 275/192/2018-IT (B)1 February 2019It b corrigendum 1
F.No. 275/192/2018-IT (B)18 January 2019It b corrigendum
Circular No.1/20191 January 2019Government of INDIA
Circular No. 1/20172 January 2017Government of INDIA
Circular 17/201410 December 2014Circular No : 17/2014
Circular 8/201310 October 2013Income tax deduction from salaries during the financial year 2013 14 under section 192 of the income tax act 1961
Circular 4/201317 April 2013Issuance of certificate for tax deducted at source in form no. 16 in accordance with the provisions of section 203 of the income tax act 1961 read with the rule 31 of the
Circular No. 08/20125 October 2012Section 192 of the Income-tax Act, 1961 - Deduction of tax at source - Salary - Income-tax deduction from salaries under section 192 during the financial year 2012-13
Circular No. 5/201116 August 2011Government of INDIA
Circular No. 3/201113 May 2011Circular No. 03 /2011
Circular No. 2/201127 April 2011Section 200A of the Income-tax Act, 1961 - Deduction of tax at source - Processing of statement of tax deducted at source - Procedure for regulating refund of excess amou
Circular No. 8/201013 December 20108/2010 dated 13 12 2010
Circular No. 1/201011 January 2010Section 192 of the Income-tax Act, 1961 - Deduction of tax at source - Salary - Income-tax deduction from salaries during the financial year 2009-10
Circular No. 6/200931 August 2009Clarification Regarding Deduction of TAX at Source from Payments of Second Installment of Arrears to Government Employees on Account of Implementation of Sixth Central PA
Circular No. 9/200829 September 20089/2008 dated 29 09 2008
Circular No. 8/20075 December 2007Income-tax Deduction from Salaries during the financial year 2007-08 under section 192 of the Income-tax Act, 1961
Circular No. 11/200616 November 2006Income-tax Deduction from Salaries During the Financial Year 2006-07 under section 192 of the Income-tax Act, 1961
Circular No. 9/200530 November 2005Income-tax Deduction from Salaries During the Financial Year 2005-2006 under section 192 of the Income-tax
Circular No. 6/20046 December 20046/2004 dated 06 12 2004
Circular No. 9/200318 November 2003Section 192 of the Income-tax Act, 1961 - Deduction of tax at source - Salaries - Income-tax deduction from salaries during the financial year 2003-2004 under section 192
Circular No. 13/200223 December 2002Instructions for Deduction of Tax at Source From Salary
Circular No. 1/20024 February 2002960. Instruction for deduction of tax at source from salaries during the Financial year 2001-2002 under section 192
Circular No. 1512 December 2001Financial Year 2001-2002
Circular No. 412 February 2001Financial Year 2000-2001
Circular No. 79830 October 2000963. Instructions for deduction of tax at source from salaries during the financial year 2000-2001
Circular No. 7815 November 1999Financial Year 1999-2000
Circular No. 77526 March 1999775 dated 26 3 1999
Circular No. 77417 March 19991174. Whether certificate issued under section 197(1) will be applicable only in respect of credit or payments, as the case may be, subject to tax deduction at source, ma
Circular No. 7713 November 1998Financial Year 1998-99
Circular No. 76113 January 19981184. Clarifications regarding use of Form No. 16 for pensioners where pensioners are drawing their pensions through banks
Circular No. 7587 November 1997959. Clarification regarding deduction of tax from payments of addi­tional pay, allowances and arrears to Central Government employ­ees following the Notification based o
Circular No. 75720 October 1997Financial Year 1997-98
Circular No. 75610 October 1997958. Clarification regarding deduction of tax from payments of addi­tional pay, allowances and arrears to Central Government employ­ees following the notification based o
Circular No. 7472 December 1996Financial Year 1996-97
Circular No. 72429 September 1995724 dated 29 9 1995
Circular No. 71922 August 1995Clarification regarding filing of returns in respect of tax deducted at source from salary of employees of company working at its headquarters or in other branches
Circular No. 69616 December 1994Section 201 l Consequence of Failure to Deduct or PAY
Circular No. 6901 September 1994Financial Year 1994-95
Circular No. 68517 June 1994Section 201 l Consequence of Failure to Deduct or PAY
Circular No. 66429 September 1993Clarification regarding discontinuance of Form No. 16B
Circular No. 61213 November 1991Financial Year 1991-92
Circular No. 59727 March 1991Clarification regarding discontinuance of Form No. 16B
Circular No. 53712 July 1989Financial Year 1989-90
Circular No. 52913 February 1989Clarification regarding discontinuance of Form No. 16B
Circular No. 51716 June 1988Financial Year 1988-89
Circular No. 5048 February 1988955. Effect of insertion of sub-sections (2), (2A) and (2B) in section 192 by the Finance Act, 1987 - Relevant rules amended to enable tax deduction at source in situatio
Circular No. 5036 February 1988Instructions to subordinate authorities - Authorisation regard­ing condonation of delay in filing refund claim
Circular No. 50120 January 1988954. Deduction admissible for deposits made in National Savings Scheme to be allowed while computing income of employees for purpose of deduction of tax at source
Circular No. 4991 December 1987Financial Year 1987-88
Circular No. 4984 November 1987499. Repayment of loans, etc., taken for purchase/construction of house - Whether deduction admissible under sub-clause (ii) of clause (b) of sub-section (2) where constr
Circular No. 48925 June 1987Financial Year 1987-88
Circular No. 4861 June 1987Financial Year 1987-88
Circular No. 48527 May 1987Financial Year 1987-88
Circular No. 48331 March 1987Financial Year 1985-86
Circular No. 47611 December 1986Instructions for deduction of tax at source from salary during the financial year 1986-87 at the rates specified in Part III of First Schedule to Finance Act, 1986
Circular No. 4654 August 1986Financial Year 1985-86
Circular No. 45916 June 1986Financial Year 1986-87
Circular No. 45622 May 1986Compulsory Deposit Scheme Act, 1963
Circular No. 45013 February 1986Compulsory Deposit Scheme Act, 1963
Circular No. 44631 December 1985Instructions to subordinate authorities - Authorisation regard­ing condonation of delay in filing refund claim
Circular No. 4298 August 1985Financial Year 1985-86
Circular No. 38816 July 1984Financial Year 1984-85
Circular No. 37910 April 1984Instructions to subordinate authorities - Authorisation regard­ing condonation of delay in filing refund claim
Circular No. 36218 June 1983Financial Year 1983-84
Circular No. 34219 May 1982Financial Year 1982-83
Circular No. 28521 October 1980951. Procedure for regulating refund of amounts paid in excess of tax deducted and/or deductible
Circular No. 18518 December 19751696. Exemption limit of income raised from Rs. 6,000 to Rs. 8,000 by Finance (Amendment) Act, 1975 - Employers permitted to make adjustments of tax deducted at source ag
Circular No. 17616 August 1975Financial Year 1975-76
Circular No. 15019 November 1974190. Rule 3(a)(i) of Income-tax Rules - Valuation of perquisite represented by rent-free residential accommodation in the case of Government employees - Effect of amendme
Circular No. 14728 October 1974Deduction of TAX at Source
Circular No. 444 August 1970Deductions under clause (i) as it stood prior to its substitution, and under clauses (iii) to (v) as they stood prior to their omission, by Finance Act, 1974 with effect
Circular No. 4320 June 19701159. Whether non-deduction of tax is only in respect of interest credited to Non-resident (External) Account and not to all types of non-resident accounts
Circular No. 158 May 1969Deductions under clause (i) as it stood prior to its substitution, and under clauses (iii) to (v) as they stood prior to their omission, by Finance Act, 1974 with effect
Circular No. 1026 March 1969Deductions under clause (i) as it stood prior to its substitution, and under clauses (iii) to (v) as they stood prior to their omission, by Finance Act, 1974 with effect

Notifications

All 7 of them, newest first.
NumberDateWhat it deals with
Notification No. 02 /202327 September 2023Procedure format and standards for filling an application for grant of certificate under sub rule 4 and its proviso of rule 28AA of income tax rules 1962 for deduction of
Notification No. 09/20196 May 2019Procedure format and standards for issuance of certificate for tax deducted at source in part b of form no. 16 in accordance with the provisions of section 203 of the inc
Notification No. 3125 March 2009Income-tax (Eighth Amendment) Rules, 2009 - Amendments in Forms 24Q, 26Q, 27Q, 27EQ; Substitution of Rules 30, 31, 31A, 31AA, 37CA, 37D, Forms 16, 16A, 16AA, 27D; Omissio
Notification No. 12330 March 2005Amendment of the Income-tax Rules under section 192 of the Income-tax Act, 1961
Notification No. 18431 July 2003Amendment of the Income-tax Rules under section 192 of the Income-tax Act, 1961
Notification No. 4911 March 2003Amendment of the Income-tax Rules under section 17 of the Income-tax Act, 1961
Notification: 22 Date of Issue : 4/2/20024 February 2002Amendment of the Income-tax Rules under section 17 of the Income-tax Act, 1961
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 392.