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Case law › Act 2025 › Section 393 › Circulars and notifications
Section 393

Circulars and notifications on section 393

184 circulars and 190 notifications on what is now Tax to be deducted at source. 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 393 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 184 of them, newest first.
NumberDateWhat it deals with
Circular No. 5/202322 May 2023Guidelines for removal of difficulties under sub-section (3) of section 194BA of the Income-tax Act, 1961
Circular No. 18/202213 September 2022Additional guidelines for removal of difficulties under sub section 2 of section 194R of the income tax act 1961
Circular No. 14/202228 June 2022Circular no. 14 of 2022
Circular No. 13/202222 June 2022Circular No. 13 of 2022
Circular No. 12/202216 June 2022Guidelines for removal of difficulties under sub section 2 of section 194R of the income tax act 1961
Circular No. 10/202217 May 2022Circular regarding use of functionality under section 206AB and 206CCA of the income tax act 1961
Circular No. 20/202125 November 2021Guidelines 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. 14/202020 July 2020Clarification in relation to notification issued under clause (v) of proviso to section 194N of the Income-tax Act, 1961 (the Act) prior to its amendment by Finance Act,
Circular No. 31/201919 December 2019Waiver of interest for TDS deducted under section 194M
Circular No. 15/201912 July 2019Issues in respect of payment of third installment under the Income Declaration Scheme, 2016- clarification on certain procedural issues under section 195 of the Income Di
Circular No. 21/201712 June 2017Non applicability of the provisions of section 194 1 of the i.t. act 1961 on remittance of passenger service fees psf by an airline to an airport operator
Circular No. 35/201613 October 2016Circular No. 35 /2016
Circular 15/201417 October 2014(Central Board of Direct Taxes)
Circular 1/2014, dated 13-1-201413 January 2014Chapter Xvii-b of the Income-tax Act, 1961 - Collection and Recovery of TAX - Deduction at Source - Clarification Regarding TDS under Chapter Xvii-b on Service TAX Compon
Circular No. 09/201217 October 2012Section 194C of the Income-tax Act, 1961 - Deduction of TAX at Source - Payments to Contractors & Sub-contractors - Deduction of TAX at Source on Payment of GAS Transport
Press Release, dated 21-9-201221 September 201221 9 2012 press release dated 21 9 2012 1
Circular No. 07/201221 September 20127/2012 dated 21 9 2012
Press Release2 May 2012CBDT clarifies "Vodafone was warned"
Circular No. 8/201114 October 2011Section 194A of Income-tax Act, 1961 - Deduction of TAX at Source - Interest Other Than Interest on Securities - TAX Deduction at Source on the Deposits in Banks in the N
Circular No. 727 September 2011Section 239 of the Income-tax Act, 1961 - Refunds - Procedure for Refund of TAX Deducted at Source under section 195 to the Person Deducting the TAX - Amendment in Circul
Circular No. 3/20103 February 2010Circular No- 03/2010
Circular No. 402/92/2006-MC (04 OF 2010)20 January 2010Of 2010 press release no. 402/92/2006 mc 04 of 2010 dated 20 1 2010 1
Circular No. 9/200930 November 2009Section 195 of the Income-tax Act, 1961 - Deduction of tax at source - Payment to non-resident - Clarification regarding remittances of Consular receipts to non-residents
Circular No. 8/200924 November 2009Section 194J of the Income-tax Act, 1961 - Deduction of tax at source - Fees for professional or technical services - Applicability of provisions under section 194J, in t
Circular No. 4/200929 June 2009CBDT on Remittance to Non-residents under section 195
Circular No. 4/200828 April 2008Clarification on deduction of tax at source (TDS) on service tax component on rental income under section 194-I of the Income-tax Act
Circular No. 1/200810 January 2008Clarification regarding applicability of provisions of Section 194-I to payments made by the customers on account of cooling charges to the cold storage owners
Circular No. 7/200723 October 20077/2007 dated 23 10 2007
Circular No. 13/200613 December 2006Dated 13/12/2006
Circular No. 6/200623 June 2006TAX Deduction at Source - Issue of TDS Certificate under section 203 of the Income-tax Act - Cases of Truck/goods-carriage Operators - Regarding
Circular No. 4/200413 May 2004Tax Deduction at Source on income from Deep Discount Bonds
Circular No. 6/20033 September 2003Section 194H of the Income-tax Act, 1961 - Commission or brokerage - Clarifications regarding Turnover Commission payable by RBI to Agency Banks - exemption from TDS
Circular No. 3/200311 March 20031014. Payment to World Renewal Spiritual Trust, Mumbai whose income is exempt under section 10(23C) of the Income-tax Act, 1961
Circular No. 2/200311 March 20031013. Payment to Shri Ram Chandra Mission, Chennai, whose income is exempt under section 10(23C) of the Income-tax Act, 1961
Circular No. 11/200222 November 20021012. Exemption from requirement of deduction of income-tax at source on payment to Ramakrishna Math and Ramakrishna Mission, Kolkata, whose income is exempt under sectio
Circular No. 12/200222 November 20021073. Exemption from requirement of deduction of income-tax at source on payment to Sri Sathya Sai Central Trust, Sri Sathya Sai Medical Trust and Sri Sathya Sai Institut
Circular No. 10/20029 October 20021174. Submission of No Objection Certificate in case of remittance to a non-resident
Circular No. 9/200211 September 20021072. Applicability of the provisions in respect of income paid or credited to a member of co-operative bank
Circular No. 6/20022 August 20021058. Finance Act, 2002 - Threshold limits for deduction of tax at source from income by way of dividends and income from units
Circular No. 5/200230 July 20021126. Clarifications on various provisions relating to tax deduction at source regarding changes introduced through Finance Act, 1995
Circular No. 4/200216 July 20021183. Whether prescribed self-declaration under section 197A can be submitted by entities whose income is exempt under section 10
Circular No. 3/200228 June 20021011. Exemption from requirement of deduction of income-tax at source on payment of income to Ramakrishna Math and Ramakrishna Mission whose income is exempt under sectio
Circular No. 52 March 20011177. Problems faced by assessees in getting due credit for tax deducted at source under section 199
Circular No. 79020 April 2000Section 195 of the Income-tax Act, 1961 - Deduction at Source - Other Sums - Procedure for Refund of TAX Deducted at Source under section 195 to Person Deducting TAX
Circular No. 78710 February 2000227. Guidelines regarding taxation of income of artists, entertainers, sportsmen, etc., from international/national/ local events
Circular No. 78524 November 1999Section 195A l Certificate for Payment Made "NET of TAX"
Circular No. 7696 August 19981167. Procedure for refund of tax deducted at source under section 195
Circular No. 76722 May 1998Submission of No Objection Certificate in case of remittance to a non-resident
Circular No. 75918 November 1997Submission of No Objection Certificate in case of remittance to a non-resident
Circular No. 7422 May 1996Taxation of foreign telecasting companies—Guidelines for computation of income-tax, etc
Circular No. 74017 April 1996733. Taxability of interest remitted by branches of banks to the head office situated abroad, under the Foreign Currency Packing Credit Scheme of Reserve Bank of India
Circular No. 73613 February 19961152. Clarification regarding applicability of provisions of section 194-I to film distributors and exhibitors
Circular No. 73530 January 19961008. Clarification regarding payment of income by way of interest on securities and rent made to Regimental Funds or Non-public Fund established by Armed Forces of Union
Circular No. 72830 October 1995Applicable rates of taxes under the Double Taxation Avoidance Agreement between India and the United Arab Emirates
Circular No. 72618 October 1995Section 194J l Fees for Professional or Technical Services
Circular No. 72319 September 1995Section 172 l Shipping Business of Non-residents
Circular No. 72030 August 19951120. Payment of any sum shall be liable for deduction of tax only under one section
Circular No. 71822 August 19951150. Clarification regarding deduction of tax at source from payment of rent
Circular No. 7169 August 1995Section 194A l Interest Other Than "Interest on Securities"
Circular No. 7158 August 19951119. Clarifications on various provisions relating to tax deduction at source regarding changes introduced through Finance Act, 1995
Circular No. 7143 August 19951118. Clarification regarding applicability of section 194C/194J in case of advertising agency
Circular No. 7132 August 19951117. Clarification regarding applicability of section 194C in case of tickets sold by airlines and travel agents to customers
Circular No. 69930 January 1995Section 194-I l Rent
Circular No. 69529 November 19941163. Streamlining the procedure for obtaining authorisation for payment of sums to non-residents after deduction of tax at source, under section 195(1)
Circular No. 69215 November 1994Section 193 l Interest on Securities
Circular No. 6818 March 1994[Withdrawn by Circular No. 681, Dated 8-3-1994]
Circular No. 6668 October 19931108. Clarification regarding applicability of section 194C in view of Supreme Court’s decision in Associated Cement Co. Ltd. v. CIT [1993] 67 Taxman 346/201 ITR 435
Circular No. 66429 September 1993Clarification regarding discontinuance of Form No. 16B
Circular No. 66116 September 1993Section 194B l Winnings from Lottery or Crossword Puzzle
Circular No. 65526 August 1993Financial Year 1993-94
Circular No. 65626 August 1993Section 194D l Insurance Commission
Circular No. 64722 March 19931056. Clarification regarding applicability of provisions of section 194A to commercial papers and certificates of deposits
Circular No. 64322 January 19931057. Clarification regarding deduction from interest on Cumula­tive Deposits/Debentures/Bonds
Circular No. 63120 August 1992Financial Year 1992-93
Circular No. 63220 August 1992Section 194C l Payments to Contractors and Sub-contractors
Circular No. 63320 August 1992Financial Year 1992-93
Circular No. 63011 August 1992Financial Year 1992-93
Circular No. 62612 February 19921066. Clarification regarding deduction from interest on time deposits with banks
Circular No. 6194 December 1991Section 194H l Commission, Brokerage, ETC 1
Circular No. 61722 November 19911065. Clarification regarding extension of applicability to inter­est on time deposits with banks
Circular No. 61822 November 1991Section 194EE l Payments in Respect of Deposits under NSS, ETC
Circular No. 61622 November 1991Financial Year 1991-92
Circular No. 61522 November 1991Financial Year 1991-92
Circular No. 61414 November 1991Financial Year 1991-92
Circular No. 61314 November 1991Financial Year 1991-92
Circular No. 6074 July 1991Clarification regarding discontinuance of Form No. 16B
Circular No. 60512 June 1991Clarification regarding discontinuance of Form No. 16B
Circular No. 59727 March 1991Clarification regarding discontinuance of Form No. 16B
Circular No. 5882 January 19911162. Announcement by Finance Minister in Lok Sabha on 7-9-1990 regarding deduction of tax at source from payments in respect of systems software
Circular No. 56927 July 1990Financial Year 1990-91
Circular No. 57027 July 1990Financial Year 1990-91
Circular No. 55828 March 19901116. Clarification regarding hire charges paid to bus owners from the hire of buses
Circular No. 54331 August 1989Financial Year 1989-90
Circular No. 54024 July 1989Financial Year 1989-90
Circular No. 53913 July 19891115. Payments to contractors and sub-contractors - Levy of surcharge
Circular No. 5366 July 1989Financial Year 1990-91
Circular No. 5265 December 19881055. Whether interest payments under Land Acquisition Act are covered by section 194A
Circular No. 51910 August 1988Financial Year 1988-89
Circular No. 51431 May 1988Financial Year 1988-89
Circular No. 51531 May 1988Financial Year 1988-89
Circular No. 50723 February 1988Financial Year 1987-88
Circular No. 50823 February 1988Financial Year 1986-87
Circular No. 50923 February 1988Section 194 l Dividends
Circular No. 51023 February 19881064. Deduction of tax at source, as per the rate specified in Part II of First Schedule to Finance Act, 1987, to be increased by a surcharge at the rate of 5 per cent -
Circular No. 50622 February 1988Financial Year 1985-86
Circular No. 50519 February 19881114. Deduction of tax at source, as per the rates specified in the section, to be increased by a surcharge at the rate of 5 per cent - Effective from16-12-1987
Circular No. 50227 January 19881111. Whether provisions of section 194C are applicable to work executed under National Rural Employment Programme (NREP) and Rural Landless Employment Guarantee Programm
Circular No. 48816 June 1987Financial Year 1987-88
Circular No. 4878 June 1987Tax deduction at source from payments to contractors and sub-contractors in bidi manufacturing industry - Whether munshis are contractors
Circular No. 4861 June 1987Financial Year 1987-88
Circular No. 46721 August 1986Instructions for deduction of tax at source from winnings from lottery or crossword puzzle or horse race during financial year 1986-87 at the rates specified in Part II o
Circular No. 46210 July 1986Financial Year 1986-87
Circular No. 44631 December 1985Instructions to subordinate authorities - Authorisation regard­ing condonation of delay in filing refund claim
Circular No. 43325 September 1985Tax deduction at source from payments to contractors and sub-contractors in bidi manufacturing industry - Whether munshis are contractors
Circular No. 4288 August 1985Financial Year 1985-86
Circular No. 42731 July 1985Financial Year 1985-86
Circular No. 42524 July 1985Financial Year 1985-86
Circular No. 42624 July 1985Financial Year 1985-86
Circular No. 3935 September 1984Financial Year 1984-85
Circular No. 3908 August 1984Financial Year 1984-85
Circular No. 3918 August 1984Financial Year 1984-85
Circular No. 3894 August 1984Financial Year 1984-85
Circular No. 3703 October 1983Clarification contained in Circular No. 155, dated 21-12-1974 reiterated to ensure proper computation of tax to be deducted at source in the case of non-resident whose ta
Circular No. 36816 September 1983Financial Year 1983-84
Circular No. 36520 July 1983Financial Year 1983-84
Circular No. 36620 July 1983Financial Year 1983-84
Circular No. 36110 June 1983Financial Year 1983-84
Circular No. 3396 May 1982Financial Year 1982-83
Circular No. 3406 May 1982Financial Year 1982-83
Circular No. 30129 April 1981Financial Year 1981-82
Circular No. 30027 April 1981Financial Year 1982-83
Circular No. 29924 April 1981Financial Year 1981-82
Circular No. 2956 March 19811109. Decision of the Supreme Court in Brij Bhushan’s case - Whether permits, in respect of composite works contract, deduc­tion of tax at source at 2 per cent on net pay
Circular No. 2925 February 1981Sections 190 to 230A
Circular No. 28822 December 19801058. Whether payer would be liable to deduct tax at source from interest in a case where he follows mercantile system of account­ing and he, instead of crediting interes
Circular No. 28222 September 1980Section 44D l Royalty Income in Case of Foreign Companies
Circular No. 28020 September 1980Financial Year 1980-81
Circular No. 27721 July 1980Instructions for deduction of tax at source from insurance commission during financial year 1980-81 at the rates specified in Part II of First Schedule to the Finance (No
Circular No. 27619 July 1980Financial Year 1980-81
Circular No. 26724 April 1980Financial Year 1980-81
Circular No. 26411 February 1980Section 194B l Winnings from Lottery or Crossword Puzzle
Circular No. 25629 May 19791059. Instructions for deduction of tax at source from interest on deposits in joint names
Circular No. 25423 May 1979Financial Year 1979-80
Circular No. 25523 May 1979Financial Year 1979-80
Circular No. 2411 June 1978Section 194BB l Winnings from Horse Race
Circular No. 23828 April 1978Financial Year 1978-79
Circular No. 23615 April 1978Financial Year 1978-79
Circular No. 23715 April 1978Financial Year 1978-79
Circular No. 22714 July 1977Instructions for deduction of tax at source from insurance commission during financial year 1977-78 at the rates specified in Part II of First Schedule to Finance (No. 2)
Circular No. 22614 July 1977Instructions for deduction of tax at source from winnings from lottery or crossword puzzle during financial year 1977-78 at the rates specified in Part II of First Schedu
Circular No. 21631 March 1977Instructions for deduction of tax at source from insurance commission during financial year 1977-78 at the rates specified in Part II of First Schedule to Finance (No. 2)
Circular No. 21531 March 1977Financial Year 1977-78
Circular No. 19825 June 1976Financial Year 1976-77
Circular No. 19925 June 1976Financial Year 1976-77
Circular No. 19320 March 1976Financial Year 1976-77
Circular No. 1689 June 19751074. Instructions for deduction of tax at source from interest other than interest on securities during financial year 1975-76 at the rates specified in Part II of First
Circular No. 1679 June 1975Financial Year 1975-76
Circular No. 1659 June 1975Financial Year 1975-76
Circular No. 16018 March 1975Financial Year 1975-76
Circular No. 15521 December 1974Clarification contained in Circular No. 155, dated 21-12-1974 reiterated to ensure proper computation of tax to be deducted at source in the case of non-resident whose ta
Circular No. 15227 November 19741158. Where whole payment would not be income chargeable to tax in the hands of recipient non-resident, person responsible for paying such sum may make application for de
Circular No. 13921 June 19741050. Instructions for deduction of tax at source from dividends during financial year 1974-75 at the rates specified in Part II of First Schedule to Finance Act, 1974
Circular No. 13521 May 1974Financial Year 1974-75
Circular No. 13416 May 19741073. Instructions for deduction of tax at source from interest other than interest on securities during financial year 1974-75 at the rates specified in Part II of First
Circular No. 13329 March 1974Financial Year 1974-75
Circular No. 12912 March 1974Financial Year 1974-75
Circular No. 1218 October 1973Financial Year 1973-74
Circular No. 1208 October 19731124. Whether, at the time of deducting tax from insurance commis­sion credited to agent’s account, adjustment for debits made earlier is permissible
Circular No. 11421 June 19731113. Co-operative societies included in the categories of persons who are to deduct tax at source from payments to contractors and sub-contractors under the section with
Circular No. 11231 May 1973Section 194D l Insurance Commission
Circular No. 1067 March 1973Financial Year 1973-74
Circular No. 9415 November 19721756. Instructions regarding application for certificate for deduction of tax at lower rates and obligations/liabilities of persons deducting tax at source under the sect
Circular No. 9515 November 19721112. Rules and forms prescribed for the purposes of deduction of tax at source from payments to contractors and sub-contractors under the section
Circular No. 9326 September 1972[Withdrawn by Circular No. 681, Dated 8-3-1994]
Circular No. 8529 May 1972Financial Year 1972-73
Circular No. 8220 March 1972Financial Year 1972-73
Circular No. 652 September 1971Supplier drawing hundi on buyer and routing it through his banker with instructions to charge interest on amount of hundi from date of acceptance to date of actual paymen
Circular No. 593 June 1971Financial Year 1971-72
Circular No. 5416 March 1971Financial year 1971-72
Circular No. 487 November 1970Supplier drawing hundi on buyer and routing it through his banker with instructions to charge interest on amount of hundi from date of acceptance to date of actual paymen
Circular No. 4220 June 19701072. Banks exempted from deducting tax at source from interest paid on deposits under clause (vii) of sub-section (3) from 1-4-1970 - Whether tax already deducted and pa
Circular No. 3524 March 1970Financial Year 1970-71
Circular No. 1314 April 19691007. Whether non-resident person (corporate as also non-corporate) owning 4 per cent National Defence Loan, 1968 and 43 /4 per cent National Defence Loan, 1972, are enti
Circular No. 26 February 1969Section 193 l Interest on Securities

Notifications

All 190 of them, newest first.
NumberDateWhat it deals with
Notification No. S.O. 3288(E) [F. No. 275/27/2025-IT(B)]18 July 20252 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)]
Notification No. 67/2025 [F. No. 275/38/2025-IT(B)] / S.O. 2768(E)20 June 20254 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)]
Notification No. 27/2025 [F. No. 370142/13/2025-TPL] / SO 1615(E)4 April 20252 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)]
Notification No. 1/2025 [F.No. 275/25/2023-IT(B)] / SO 19(E)2 January 20252 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)]
Notification No. 2/2025 [F.No. 275/110/2024-IT(B)] / SO 20(E)2 January 20252 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)]
Notification No. 3/2025 [F. No. 275/109/2024-IT(B)] / SO 21(E)2 January 2025[भाग II—खण् ड 3(ii)] भारत का रािपत्र : असाधारण 3
Notification No. 128/2024 [F. No. 275/77/2024-IT(B)] / SO 5476(E)18 December 20242 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)]
Notification No. 123/2024 [F. No. 275/39/2021-IT(B)] / 5121(E)28 November 20242 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)]
Notification No. 48/2024 [F.No.370142/11/2024-TPL] / GSR 309(E)4 June 2024Ministry of Finance
Notification No. 52/2023 [F.No. 275/17/2023-IT(B)] / SO 3254(E)20 July 2023Ministry of Finance
Notification No. 27/2023 [F. No. 370142/11/2023-TPL] / SO 2189(E)16 May 20232 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)]
Notification No. 110/2021 [F. No. 275/27/2021-IT(B)] / SO 3815(E)17 September 2021Ministry of Finance
Notification No. 106/2021 [F. No. 370149/158/2021-TPL] / SO 3679(E)10 September 20212 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)]
Notification No. 107/2021 [F. No. 370149/158/2021-TPL] / SO 3680(E)10 September 20212 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)]
Notification No. 75/2020 [F. No. 370142/8/2020-TPL] / GSR 574(E)22 September 2020Ministry of Finance
Notification No. 80/2019 [F.No. 370142/12/2019-TPL (Part 2)] / SO 3719(E)15 October 2019Ministry of Finance
Notification No. 74/2019 [F.No.370142/18/2019-TPL] / GSR 694(E)27 September 2019Ministry of Finance
Notification No. 70/2019/F. No. 370142/12/2019-TPL (Part-1), SO 3427(E)20 September 20192 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)]
Notification No. 68/2019 [F.No.370142/12/2019-TPL]/SO 3356(E)18 September 20192 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)]
Notification No. 41/2019 [F.No.370142/5/2019-TPL]/GSR 375(E)22 May 2019Ministry of Finance
Notification No. 26/2019 [F. No. 275/15/2018-IT(B)]/SO 1399(E)20 March 2019-, -. ~ "Bo ito ~o 33004 99 REGD. NO. D. L.-33004/99 ([he <5o':t.ette of 3ndio . 1251] No. 1251] 3ffiTmruT EXTRAORDINARY 'IWT II-~ 3-~-~ (ii) PART II-Section 3-Sub-sectio
Notification No. 6/20186 December 2018TDS deduction under section 194A of the income tax act 1961 in case of senior citizens
Notification No. ​Notification No. 27/2018 [F. No. 275/27/2017-IT(B)] / SO 2938(E)18 June 2018The Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)]
Notification No. 28/2018 [F. No. 275/27/2017-IT(B)] / SO 2939(E)18 June 2018Indian Railway Finance Corporation Limited 54EC Capital Gains Bond" issued by Indian Railway Finance Corporation Limited for the specified under section 193
Notification 59/2017 [F. No. 370 142/8/2017-TPL] / GSR 826(E)4 July 2017Ministry of Finance
Notification No. 48/2017/F. No. 370 142/16/2017-TPL / GSR 561(E)8 June 2017Ministry of Finance
Notification No. 65/2016 [F. No. 275/28/2015-IT (B)] / SO 2616(E)5 August 20162 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)]
Notification No. 47/2016 [F. No. 275/53/2012 – IT(B)]17 June 2016[To BE Published in the Gazette of INDIA, Extraordinary, Part II, section 3, Sub-section (ii)]
Notification No.31/2016 [F. No.370142/3/2016-TPL]/SO 1655(E)5 May 2016[To BE Published in the Gazette of INDIA Extraordinary, Part II, section 3, Sub-section (ii)]
Notification No. 51/2015 [F. No. 275/11/2015-IT (B)] / SO 1703(E)25 June 20152 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)]
Notification: 70 Date of Issue: 18/9/201318 September 2013Section 120(1) and (2) of the Income-tax Act, 1961 - Income-tax Authorities Jurisdiction of Commissioner of Income-tax (TDS) - Amendment in Notification No.224/2007 [SO 1
Notification: 4 Date of Issue: 24/1/201324 January 2013[To BE Published in Gazette of INDIA, Extraordinary, Part II
Notification No. 56/2012 [F. NO. 275/53/2012-IT(B)]31 December 2012Section 197A of the income-tax Act, 1961 - Deduction of tax at source - no deduction in certain cases - Specified payment under section 197A(1f)
Notification: 21 Date of Issue: 13/6/201213 June 2012[To BE Published in the Gazette of INDIA, Extraordinary,
Notification No. 14 January 2010Section 194A of the Income-tax Act, 1961 - Deduction of tax at source - Interest other than interest on securities - Notified institution
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. 3025 March 2009Income-tax (Seventh Amendment) Rules, 2009 - Insertion of rule 37BB
Notification No. 8821 August 2008Section 194JOF the Income-tax Act, 1961 –deduction at Source of TAX – Notified Professional Services
Notification No. 28810 December 2007India Infrastructure Finance Company Limited notified under section 194A
Notification No. 2728 November 2007A notification under section 2 of the Income-tax Act, 1961
Notification No. 25028 September 2007A notification under section 2 of the Income-tax Act, 1961
Notification No. 22410 August 2007Section 120(1) and (2) of the Income-tax, 1961 - Jurisdiction of income-tax authorities
Notification No. 2031 June 2007Senior Citizens Savings Scheme notified under section 194A
Notification No. 21118 August 2006Power Finance Corporation Limited notified under section 194A
Notification No. 16317 June 2005Rules/amendment Rules
Notification No. 12430 March 2005Amendment of the Income-tax Rules under section 194K of the Income-tax Act, 1961
Notification No. 0517 January 2005IDBI Flexibonds 2004-2005" issued by Industrial Development Bank of India Limited specified under section 193
Notification No. 675 March 2004NHAI Non-convertible Redeemable Bonds with benefits under Section 54EC of the Income Tax Act specified under section 54EC
Notification No. 5419 February 2004IDBI Flexibonds 2003-2004" issued by Industrial Development Bank of India specified under section 193
Notification No. 1891 August 2003Amendment of the Income-tax Rules under section 88B 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. 1439 June 2003Amendment of the Income-tax Rules under section 80CCA of the Income-tax Act, 1961
Notification No. 1415 January 2003Maulana Azad Education Foundation notified under section 194A
Notification No. 1315 January 2003images/spacer.gif" width="1" height="1">
Notification: 359 Date of Issue : 2/12/20022 December 2002REC 54EC Capital Gains Tax Exemption Bonds" issued by the Rural Electrification Corporation Limited specified under section 193
Notification: 331 Date of Issue : 28/10/200228 October 2002The "7 specified under section 193
Notification: 263 Date of Issue : 11/9/200211 September 2002SIDBI Capital Gains Bonds" issued by the Small Industries Development Bank of India specified under section 193
Notification No. 856E-3 September 2001Debentures in the nature of 13% unsecured Non-convertible Redeemable Subordinated Bonds (Series-IV) issued by the Dena Bank specified under section 193
Notification No. 644(E)5 July 2000Insurance Regulatory and Development Authority notified under section 194A
Notification No. 1102816 August 1999Debentures in the nature of "13 specified under section 193
Notification No. 1102716 August 1999Debentures in the nature of "14 specified under section 193
S.O. 154613 April 1999A notification under section 120 of the Income-tax Act, 1961
S.O. 110(E)15 February 1999West Bengal Industrial Development Corporation Limited notified under section 194A
Notification No. 295E3 April 1997All the securities of the Central Government and State Governments specified under section 193
Notification No. 174E7 March 1997Purpose of that clause specified under section 193
Notification No. 237E21 March 1996Following scheme of the Canbank Mutual Fund as the scheme having regard to the plan of payment of income to the unitholders for th specified under section 194K
Notification No. 820E28 September 1995Schemes of the SBI Mutual Fund and GIC Mutual Fund given in the Table below as the schemes having regard to the plan of payment of specified under section 194K
Notification No. 736E23 August 1995Following Schemes of the Unit Trust of India as the Schemes having regard to the plan of payment of income to the unitholders for specified under section 194K
Notification No. 666E25 July 1995For the purpose of that clause specified under section 193
Notification No. 66E30 January 1995For the purposes of that clause specified under section 193
Notification No. 344E18 May 1992A notification under section 194H of the Income-tax Act, 1961
Notification No. 175E3 March 1992The Central Government, having regard to the extent of inconvenience likely to be caused to the International Air Transport Association approved air travel agents and air
Notification No. 174E3 March 1992The Central Government, having regard to the extent of inconvenience likely to be caused to the commission agents and dealers in foodgrain trade, being residents, and bei
Notification No. 1146 February 1992The Central Government having regard to the extent of inconvenience likely to be caused to the persons specified in the Schedule annexed herewith being residents, and bei
Notification No. 72E24 January 1992Certificates/Deposit Schemes mentioned in the Table given below notified under section 194A
Notification No. 721E24 October 19917-year 13 per cent specified under section 193
Notification No. 614E19 September 19917-year 13 per cent specified under section 193
Notification No. 412E19 June 19917-year 13% (taxable) Secured Redeemable Non-Convertible Telephone Bonds specified under section 193
Notification No. 409E18 June 19917-year 13% (taxable) Non-Cumulative Secured Redeemable Bonds (IV Series) specified under section 193
Notification No. 11652 April 1991The 11 specified under section 193
Notification No. 142E27 February 19917-year 13% (taxable) Secured Redeemable Non-convertible Bonds ('F' Series) (Private Placement) specified under section 193
Notification No. 139E27 February 19917-year 13% (taxable) Secured Redeemable Non-convertible NLC Bonds (F-Series) specified under section 193
Notification No. 122E22 February 19917-year 13% (taxable) Secured Redeemable Non-convertible CIL Bonds IInd Series specified under section 193
Notification No. 119E22 February 19917-year 13% (taxable) Secured Redeemable Non-convertible Bonds specified under section 193
Notification No. 94416 February 1991The 11 specified under section 193
Notification No. 94316 February 1991The 11 specified under section 193
Notification No. 96E13 February 19917-year 13 per cent specified under section 193
Notification No. 40314 January 1990Notification of a person, body or fund under section 193 of the Income-tax Act, 1961
Notification No. 1047E14 December 198910-year 13 per cent specified under section 193
Notification No. 774E29 September 19897-year 13 per cent specified under section 193
Notification No. 696E5 September 19897-year 13% (taxable) HUDCO's Public Sector Shelter Bonds (Series-III) specified under section 193
Notification No. 687E31 August 19897-year 13% (taxable) Secured Redeemable Non-Convertible IPCL Bonds specified under section 193
Notification No. 667E23 August 19897-year 13% (taxable) Secured Redeemable Non-Convertible Bonds (Private Placement) specified under section 193
Notification No. 22131 August 1989The "11 specified under section 193
Notification No. 209921 July 1989The "12 specified under section 193
Notification No. 209821 July 198912 per cent specified under section 193
Notification No. 17551 June 1989The "11 specified under section 193
Notification No. 17541 June 1989The "11 specified under section 193
Notification No. 175331 May 1989The "11 specified under section 193
Notification No. 260E4 April 19897 year-13% (taxable) Secured Redeemable Non-convertible HUDCO Shelter Bonds (Series-II) specified under section 193
Notification No. 97525 March 1989The "11 specified under section 193
Notification No. 97425 March 1989Following bonds specified under section 193
Notification No. 9737 March 1989Bonds issued by the Industrial Credit and Investment Corporation of India Limited specified under section 193
Notification No. 133E17 February 19897 year--13% (taxable) Secured Redeemable Non-Convertible Bonds (C-series) specified under section 193
Notification No. 36768 November 1988Notification of a person, body or fund under section 193 of the Income-tax Act, 1961
Notification No. 342710 September 1988Notification of a person, body or fund under section 193 of the Income-tax Act, 1961
Notification No. 323228 August 1988Notification of a person, body or fund under section 193 of the Income-tax Act, 1961
Notification No. 299028 August 1988Debentures or bonds specified under section 193
Notification No. 342618 August 1988Notification of a person, body or fund under section 193 of the Income-tax Act, 1961
Notification No. 276128 July 1988Notification of a person, body or fund under section 193 of the Income-tax Act, 1961
Notification No. 276017 July 198811 per cent specified under section 193
Notification No. 227921 June 198811% IDBI Bonds specified under section 193
Notification No. 227818 June 1988Notification of a person, body or fund under section 193 of the Income-tax Act, 1961
Notification No. 528E27 May 19887 year--13 per cent specified under section 193
Notification No. 183112 May 198811% IDBI Bonds specified under section 193
Notification No. 395E15 April 19887-year 13% (taxable) Secured Redeemable Non-Convertible Bonds specified under section 193
Notification No. 315E28 March 19887-year 13% (taxable) Secured Redeemable Non-Convertible NTPC Bonds-III Public Issue specified under section 193
Notification No. 279E24 March 19887-year 13% Secured Redeemable Non-Convertible Bonds (2nd Issue) specified under section 193
Notification No. 99214 February 198811 per cent specified under section 193
Notification No. 11002 February 198813% Secured Redeemable Bonds (Series 1) " issued by the Nuclear Power Corporation of India Ltd specified under section 193
Notification No. 67318 January 19883 year HUDCO Capital Gains Debentures" issued by the Housing and Urban Development Corporation Ltd notified under section 193
Notification No. 67212 January 1988Bonds issued by the Export-Import Bank of India specified under section 193
Notification No. 67112 January 1988The "12 specified under section 193
Notification No. 67012 January 198813 per cent specified under section 193
Notification No. 66912 January 19881987-88 IPCL--13 per cent specified under section 193
Notification No. 66812 January 198811 per cent specified under section 193
Notification No. 13321 November 198713 per cent specified under section 193
Notification No. 33967 November 198713 per cent specified under section 193
Notification No. 325522 October 198713% Secured Redeemable Non-convertible Bonds--(B-series)" issued by M/s specified under section 193
Notification No. 264828 August 1987HDFC--12 specified under section 193
Notification No. 226131 July 1987Bonds issued by the Industrial Finance Corporation of India specified under section 193
Notification No. 19403 July 19877-year--14 per cent specified under section 193
Notification No. 179410 June 198711 per cent specified under section 193
Notification No. 179310 June 198711 per cent specified under section 193
Notification No. 166710 June 198714 per cent specified under section 193
Notification No. 138218 May 1987Specifies the " 3-Year IDBI Capital Bonds " issued by the Industrial Development Bank of India notified under section 193
Notification No. 7445 March 1987All the securities of the Central Government and the State Government specified under section 193
Notification No. 9364 March 1987HDFC-12 specified under section 193
Notification No. 5195 February 1987Bonds issued by the Industrial Development Bank of India specified under section 193
Notification No. 424711 December 1986Investment Deposit Account Scheme notified under section 194
Notification No. 383129 October 19861986--IPCL--14% Secured Redeemable Non-convertible Bonds" issued by the Indian Petrochemicals Corporation Limited specified under section 193
Notification No. 383029 October 19867-Year 14% Secured Redeemable Non-convertible Bond--(A specified under section 193
Notification No. 382929 October 1986Following bonds issued by the Housing Development Finance Corporation Limited specified under section 193
Notification No. 261416 July 198614% Secured Redeemable Non-convertible Bonds----1986 specified under section 193
Notification No. 261316 July 198614% Secured Redeemable N specified under section 193
Notification No. 261216 July 198614%---Secured Non-convertible Bonds" issued by the Neyveli Lignite Corporation Limited specified under section 193
Notification No. 261116 July 1986REC-13th Series Bonds" issued by the Rural Electrification Corporation Limited specified under section 193
Notification No. 255129 May 1986Society known as Naval Group Insurance Fund notified under section 194A
Notification No. 55629 January 1986A notification under section 193 of the Income-tax Act, 1961
Notification No. 56514 December 1985All the securities of the Central Government and a State Government specified under section 193
Notification No. 28255 June 1985Society known as " Air Force Group Insurance Society notified under section 194A
Notification No. 81924 February 1984Society known as Army Group Insurance Fund notified under section 194A
Notification No. 241218 May 1983Fertilisers and Chemicals Travancore Limited notified under section 194A
Notification No. 377922 October 1982Aspee Agricultural Research and Development Foundation notified under section 194A
Notification No. 366111 October 1982Textile Corporation of Marathwada Limited notified under section 194A
Notification No. 137722 April 1981Management Development Institute notified under section 194A
Notification No. 17242 June 1980Housing Development Finance Corporation Limited notified under section 194A
Notification No. 72328 February 1980Pratab Spinning notified under section 194
Notification No. 52019 February 1980For the purposes of the said clause specified under section 193
Notification No. 11626 December 1979National Textile Corporation (Delhi notified under section 194A
Notification No. 400026 November 1979Tamil Nadu Handloom Finance and Trading Corporation Limited notified under section 194A
Notification No. 204325 May 1979Madras Fertilizers Limited notified under section 194A
Notification No. 14345 March 1979For the purposes of the said clause specified under section 193
Notification No. 35281 September 1976Additional Emoluments (Compulsory Deposit) Act notified under section 194A
Notification No. 168511 March 1976Development Corporation of Konkan Ltd notified under section 194A
Notification No. 168411 March 1976Indian Dairy Corporation notified under section 194A
Notification No. 153311 March 1976Following persons notified under section 194A
Notification No. 127411 March 1975Steel Authority of India Ltd notified under section 194A
Notification No. 267721 September 1974Kerala State Textiles Corporation Ltd notified under section 194A
Notification No. 247916 July 1974Maharashtra State Textile Corporation Ltd notified under section 194A
Notification No. 8258 February 1974Madhya Pradesh State Textile Corporation Ltd notified under section 194A
Notification No. 36216 November 1973Following persons notified under section 194A
Notification No. 315E29 March 1972Cawnpore Anti-Tuberculosis Association notified under section 194A
S.O. 348922 October 1970Section 194A(3)(iii)(f) of the Income-tax Act, 1961 - Deduction of tax at source - Interest other than "Interest on securities" - Notified institution
Notification No. 28781 September 1970Following schemes as schemes to which the said clause apply notified under section 194A
Notification No. 220316 June 1970A notification under section 194A of the Income-tax Act, 1961
Notification No. 82824 February 1970In pursance of sub-clause (f) of clause (iii) of sub-section (3) of section 194A of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notify the Distri
Notification No. 471221 November 1969Gujarat State Textile Corporation Limited notified under section 194A
Notification No. 307022 July 1969Tea Board notified under section 194A
Notification No. 216422 May 1969Agricultural Finance Corporation Limited notified under section 194A
Notification No. 212822 May 1969National Textile Corporation Ltd notified under section 194A
Notification No. 212722 May 1969Hindustan Machine Tools Ltd notified under section 194A
Notification No. 182530 April 1969Gujarat Electricity Board notified under section 194A
Notification No. 158121 April 1969Madhya Pradesh State Road Transport Corporation notified under section 194A
Notification No. 151616 April 1969Notification of a person, body or fund under section 194A of the Income-tax Act, 1961
Notification No. 85120 February 1969Notification of a person, body or fund under section 194A of the Income-tax Act, 1961
Notification No. 422223 November 1968Following institutions notified under section 194A
Notification No. 214913 June 1968National Small Industries Corporation Ltd notified under section 194A
Notification No. 348223 September 1967Maharashtra Co-operative Housing Finance Society Limited notified under section 194A
Notification No. 32004 September 1967--- (i) the Industrial Credit and Investment Corporation of India Limited notified under section 194A
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 393.