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Section 400

Circulars and notifications on section 400

131 circulars and 105 notifications on what is now Power of Central Government to relax provisions of this Chapter. 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 400 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 131 of them, newest first.
NumberDateWhat it deals with
Circular No. 11/20236 July 2023Circular No. 11 of 2023
Circular No. 10/202330 June 2023Circular No. 10 of 2023
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. 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 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 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
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. 4/200929 June 2009CBDT on Remittance to Non-residents under section 195
Circular No. 7/20081 August 2008Order under section 119(1) of the Income-tax Act, 1961 regarding exemption from the TDS provisions under section 197 read in conjunction with section 10(26BBB) of Income-
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. 4/200527 June 20054/2005 dated 06 04 2005
Circular No. 4/200413 May 2004Tax Deduction at Source on income from Deep Discount Bonds
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. 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. 7804 October 1999149. Computation of income falling under section 10(23G)
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. 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. 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. 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. 66429 September 1993Clarification regarding discontinuance of Form No. 16B
Circular No. 66015 September 1993Section 206C l Profits and Gains from Business of Trading in Alcoholic Liquor, Forest Produce, ETC
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. 63320 August 1992Financial Year 1992-93
Circular No. 63420 August 1992Section 206C l Profits and Gains from Business of Trading in Alcoholic Liquor, Forest Produce, ETC
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. 6206 December 1991Section 206C l Profits and Gains from Business of Trading in Alcoholic Liquor, Forest Produce, ETC
Circular No. 61722 November 19911065. Clarification regarding extension of applicability to inter­est on time deposits with banks
Circular No. 61522 November 1991Financial Year 1991-92
Circular No. 61414 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. 58527 November 1990Section 206C l Profits and Gains from Business of Trading in Alcoholic Liquor, Forest Produce, ETC
Circular No. 57027 July 1990Financial Year 1990-91
Circular No. 56511 July 1990Section 206C l Profits and Gains from Business of Trading in Alcoholic Liquor, Forest Produce, ETC
Circular No. 54024 July 1989Financial Year 1989-90
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. 51431 May 1988Financial Year 1988-89
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. 48816 June 1987Financial Year 1987-88
Circular No. 4861 June 1987Financial Year 1987-88
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. 42731 July 1985Financial Year 1985-86
Circular No. 42624 July 1985Financial Year 1985-86
Circular No. 3935 September 1984Financial Year 1984-85
Circular No. 3918 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. 36110 June 1983Financial Year 1983-84
Circular No. 29924 April 1981Financial Year 1981-82
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. 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. 26724 April 1980Financial Year 1980-81
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. 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. 21531 March 1977Financial Year 1977-78
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. 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. 14728 October 1974Deduction of TAX at Source
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. 12912 March 1974Financial Year 1974-75
Circular No. 1218 October 1973Financial Year 1973-74
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. 8220 March 1972Financial Year 1972-73
Circular No. 6622 September 1971Circular No. 66 [F. No. 275/156/71-ITJ], dated 22-9-1971
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. 26 February 1969Section 193 l Interest on Securities

Notifications

All 105 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. 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. 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. 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. 48/2024 [F.No.370142/11/2024-TPL] / GSR 309(E)4 June 2024Ministry of Finance
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. 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. 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. 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. 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. 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 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: 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 No. 37/201212 September 2012Income-tax (Eleventh Amendment) Rules, 2012 - Insertion of rules 31ACB, 37J, Form Nos. 26A & 27BA
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. 3025 March 2009Income-tax (Seventh Amendment) Rules, 2009 - Insertion of rule 37BB
Notification No. 28810 December 2007India Infrastructure Finance Company Limited notified under section 194A
Notification No. 23830 August 2007Income-tax (Ninth Amendment) Rules, 2007
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. 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. 2372 September 2004Amendment of the Income-tax Rules under section 197 of the Income-tax Act, 1961
Notification No. 1113 January 2004Amendment of the Income-tax Rules under section 206C of the Income-tax Act, 1961
Notification No. 1891 August 2003Amendment of the Income-tax Rules under section 88B 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. 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 No. 644(E)5 July 2000Insurance Regulatory and Development Authority notified under section 194A
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
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. 72E24 January 1992Certificates/Deposit Schemes mentioned in the Table given below notified under section 194A
Notification No. 424711 December 1986Investment Deposit Account Scheme notified under section 194
Notification No. 255129 May 1986Society known as Naval Group Insurance Fund notified under section 194A
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. 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. 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 400.