13 circulars and 13 notifications on what is now Charge of Income-tax. 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 4 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. 480 | 6 February 1987 | Estate Duty Act, 1953 |
| Circular No. 456 | 22 May 1986 | Compulsory Deposit Scheme Act, 1963 |
| Circular No. 454 | 24 April 1986 | Special Bearer Bonds (Immunities & Exemptions) Act, 1981 |
| Circular No. 450 | 13 February 1986 | Compulsory Deposit Scheme Act, 1963 |
| Circular No. 447 | 22 January 1986 | Section 4 of the Income-tax Act, 1961 - Income TAX - Charge of - Clarification as to Whether Awards Received by A Sportman, WHO Is NOT A Professional, Will BE Liable to T |
| Circular No. 442 | 10 December 1985 | 1512. Appointment of estate duty valuers for different categories of assets and scale of charges for their remuneration - Notification issued under sub-section (3) |
| Circular No. 424 | 10 July 1985 | Estate Duty Act, 1953 |
| Circular No. 318 | 1 January 1982 | Special Bearer Bonds (Immunities and Exemptions) Act, 1981 |
| Circular No. 158 | 27 December 1974 | Sections 10, 11, 12, 12A and 13 |
| Circular No. 136 | 24 May 1974 | 1441. Whether clause (a) of sub-section (1) should be invoked in cases where consideration for transfer of property is determined/approved by Central Government/Reserve B |
| Circular No. 76 | 2 February 1972 | 76 dated 02 02 1972 |
| Circular No. 63 | 16 August 1971 | 884. Assessment of existing banks and their shareholders and corresponding new banks in the context of nationalisation and payment of compensation - Guidelines therefor |
| Circular No. 53 | 11 January 1971 | 1494. Unit Trust of India General Regulations, 1964 - Notification under regulation 42 - Authorisation to incumbents to exercise signing powers on behalf of Trust |
| Number | Date | What it deals with |
|---|---|---|
| Notification No. 87/2026 [F.No. 300196/75/2024-ITA-I] / SO 3920(E) | 16 July 2026 | Ministry of Finance |
| Notification No. 86/2026 [F. No. 300196/75/2024-ITA-I] / SO 3919(E) | 16 July 2026 | [भाग II—खण् ड 3(ii)] भारत का रािपत्र : असाधारण 3 |
| Notification No. 36/2026 [F. No. 300195/37/2025-ITA-I] / SO 1624(E) | 27 March 2026 | 2 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)] |
| Notification No. 13/2024 [F.No. C-14011/41/2018-V&L] / SO 312(E) | 19 January 2024 | Ministry of Finance |
| Notification No. 12/2024 [F.No. C-14011/46/2018-V&L] / SO 311(E) | 19 January 2024 | Ministry of Finance |
| Notification No. 42/2022 [F. No. 370142/10/2022-TPL] / GSR 309(E) | 22 April 2022 | Ministry of Finance |
| Notification No. 3/2022 [F. No. 300196/11/2021-ITA-I] / SO 145(E) | 11 January 2022 | Ministry of Finance |
| Notification No. 125 /2021 [F. No. 300196/35/2018-ITA-I] / S.O. 4523(E) | 29 October 2021 | Ministry of Finance |
| Notification No. 85/2020 [F. No. IT(A)/1/2020-TPL] / SO 3847(E) | 27 October 2020 | 2 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)] |
| Notification No. F. No. F. 1/5/2011-SEZ / SO 3535(E) | 30 October 2017 | Ministry of Commerce and Industry |
| 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)] |
| S.O. 1258 (E) | 31 May 2010 | For the purposes of sub-section (1) of the said section specified under section 4 |
| Notification No. 56 | 11 April 2008 | For the purposes of the said clause notified under section 4 |
Back to section 4.
