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Case law › Act 2025 › Section 398 › Circulars and notifications
Section 398

Circulars and notifications on section 398

28 circulars and 19 notifications on what is now Consequences of failure to deduct or pay or, collect or pay. 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 398 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 28 of them, newest first.
NumberDateWhat it deals with
Circular No. 8/20251 July 2025Clarification regarding CBDT's Circular No. 5/2025 dated 28.03.2025 for waiver on levy of interest under section 201(1A)(ii)/ 206C(7) of the Income-tax Act, 1961, as the
Circular No. 4/20247 March 2024Ex post facto extension of due date for filing form no. 26QE which was required to be filed during the period 01.07.2022 to 28.02.2023 pertaining to f.y. 2022 23
Circular No. 11/20236 July 2023Circular No. 11 of 2023
Circular No. 10/202330 June 2023Circular No. 10 of 2023
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. 42/201623 December 2016Circular No. 42 of 2016
Circular No. Cirular No. 22/20168 June 2016Amendment in Section 206C vide Finance Act 2016 - Clarifications
Circular 7/2014, dated 4-3-20144 March 2014Dated 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. 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. 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. 4/200527 June 20054/2005 dated 06 04 2005
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. 69616 December 1994Section 201 l Consequence of Failure to Deduct or PAY
Circular No. 68612 August 1994Section 201 l Consequence of Failure to Deduct or PAY
Circular No. 68517 June 1994Section 201 l Consequence of Failure to Deduct or PAY
Circular No. 66015 September 1993Section 206C l Profits and Gains from Business of Trading in Alcoholic Liquor, Forest Produce, ETC
Circular No. 63420 August 1992Section 206C l Profits and Gains from Business of Trading in Alcoholic Liquor, Forest Produce, ETC
Circular No. 6206 December 1991Section 206C l Profits and Gains from Business of Trading in Alcoholic Liquor, Forest Produce, ETC
Circular No. 61314 November 1991Financial Year 1991-92
Circular No. 58527 November 1990Section 206C l Profits and Gains from Business of Trading in Alcoholic Liquor, Forest Produce, ETC
Circular No. 56511 July 1990Section 206C l Profits and Gains from Business of Trading in Alcoholic Liquor, Forest Produce, ETC
Circular No. 53526 June 1989Section 206C l Profits and Gains from Business of Trading in Alcoholic Liquor, Forest Produce, ETC
Circular No. 5265 December 19881055. Whether interest payments under Land Acquisition Act are covered by section 194A
Circular No. 52524 November 1988Section 206C l Profits and Gains from Business of Trading in Alcoholic Liquor, Forest Produce, ETC
Circular No. 51910 August 1988Financial Year 1988-89
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. 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

Notifications

All 19 of them, newest first.
NumberDateWhat it deals with
Notification No. 35/2025 [F. No. 370142/11/2025-TPL] / GSR 252(E)22 April 2025Ministry of Finance
Notification No. 36/2025 [F. No. 370142/11/2025-TPL] / SO 1825(E)22 April 2025Ministry of Finance
Notification No. 115/2024 [F. No. 370142/21/2024-TPL] / SO 4545(E)16 October 20242 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 20222 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 2022The Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)]
Notification No. 108/2021 [F. No. 370149/158/2021-TPL] / SO 3681(E)10 September 20212 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)]
Notification No. 37/201212 September 2012Income-tax (Eleventh Amendment) Rules, 2012 - Insertion of rules 31ACB, 37J, Form Nos. 26A & 27BA
Notification No. 23830 August 2007Income-tax (Ninth Amendment) Rules, 2007
Notification No. 21011 August 2006A notification under section 206C of the Income-tax Act, 1961
Notification No. 18030 June 2005A notification under section 206C of the Income-tax Act, 1961
Notification No. 12430 March 2005Amendment of the Income-tax Rules under section 194K of the Income-tax Act, 1961
Notification No. 12230 March 2005Amendment of the Income-tax Rules under section 206C of the Income-tax Act, 1961
Notification No. 12130 March 2005Following Scheme for electronic filing of return of tax collected at source specified under section 206C
Notification No. 1113 January 2004Amendment of the Income-tax Rules under section 206C of the Income-tax Act, 1961
Notification No. 18531 July 2003Amendment of the Income-tax Rules under section 206C of the Income-tax Act, 1961
Notification No. 109852 July 1999A notification under section 206C of the Income-tax Act, 1961
S.O. 535(E)2 July 1999A notification under section 206C of the Income-tax Act, 1961
Notification No. 1098329 June 1999A notification under section 206C of the Income-tax Act, 1961
S.O. 515(E)29 June 1999A notification under section 206C 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 398.