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Section 402

Circulars and notifications on section 402

206 circulars and 109 notifications on what is now Interpretation. 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 402 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 206 of them, newest first.
NumberDateWhat it deals with
Circular No. 9/202521 July 2025F .No. 275/04/2024-IT(B)
Circular No. 6/202423 April 2024Partial modification of circular no.3 of 2023 dated 28.03.2023 regarding consequences of PAN becoming inoperative as per rule 114AAA of the income tax rules 1962
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. 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. 18/202213 September 2022Additional guidelines for removal of difficulties under sub section 2 of section 194R of the income tax act 1961
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. 4/202215 March 2022Government of INDiA
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. 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
Circular No. 31/201919 December 2019Waiver of interest for TDS deducted under section 194M
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. 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. 1/20172 January 2017Government of INDIA
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 17/201410 December 2014Circular No : 17/2014
Circular 15/201417 October 2014(Central Board of Direct Taxes)
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
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. 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
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
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
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. 6/201124 August 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. 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. 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. 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. 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. 9/200829 September 20089/2008 dated 29 09 2008
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. 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. 13/200613 December 2006Dated 13/12/2006
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. 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. 9/200530 November 2005Income-tax Deduction from Salaries During the Financial Year 2005-2006 under section 192 of the Income-tax
Circular No. 4/200527 June 20054/2005 dated 06 04 2005
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. 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. 13/200223 December 2002Instructions for Deduction of Tax at Source From Salary
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. 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. 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. 52 March 20011177. Problems faced by assessees in getting due credit for tax deducted at source under section 199
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. 78710 February 2000227. Guidelines regarding taxation of income of artists, entertainers, sportsmen, etc., from international/national/ local events
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. 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. 72618 October 1995Section 194J l Fees for Professional or Technical Services
Circular No. 72429 September 1995724 dated 29 9 1995
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. 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. 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. 69616 December 1994Section 201 l Consequence of Failure to Deduct or PAY
Circular No. 69215 November 1994Section 193 l Interest on Securities
Circular No. 6901 September 1994Financial Year 1994-95
Circular No. 68517 June 1994Section 201 l Consequence of Failure to Deduct or PAY
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. 66015 September 1993Section 206C l Profits and Gains from Business of Trading in Alcoholic Liquor, Forest Produce, ETC
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. 63420 August 1992Section 206C l Profits and Gains from Business of Trading in Alcoholic Liquor, Forest Produce, ETC
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. 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. 61622 November 1991Financial Year 1991-92
Circular No. 61314 November 1991Financial Year 1991-92
Circular No. 61213 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. 58527 November 1990Section 206C l Profits and Gains from Business of Trading in Alcoholic Liquor, Forest Produce, ETC
Circular No. 56927 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. 55828 March 19901116. Clarification regarding hire charges paid to bus owners from the hire of buses
Circular No. 53913 July 19891115. Payments to contractors and sub-contractors - Levy of surcharge
Circular No. 53712 July 1989Financial Year 1989-90
Circular No. 5366 July 1989Financial Year 1990-91
Circular No. 53526 June 1989Section 206C l Profits and Gains from Business of Trading in Alcoholic Liquor, Forest Produce, ETC
Circular No. 52913 February 1989Clarification regarding discontinuance of Form No. 16B
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. 51716 June 1988Financial Year 1988-89
Circular No. 51531 May 1988Financial Year 1988-89
Circular No. 50723 February 1988Financial Year 1987-88
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. 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. 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. 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. 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. 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. 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. 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. 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. 4298 August 1985Financial Year 1985-86
Circular No. 42731 July 1985Financial Year 1985-86
Circular No. 3935 September 1984Financial Year 1984-85
Circular No. 3908 August 1984Financial Year 1984-85
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. 36816 September 1983Financial Year 1983-84
Circular No. 36520 July 1983Financial Year 1983-84
Circular No. 36218 June 1983Financial Year 1983-84
Circular No. 34219 May 1982Financial 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. 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. 28521 October 1980951. Procedure for regulating refund of amounts paid in excess of tax deducted and/or deductible
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. 25523 May 1979Financial Year 1979-80
Circular No. 23828 April 1978Financial Year 1978-79
Circular No. 23615 April 1978Financial Year 1978-79
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. 21531 March 1977Financial Year 1977-78
Circular No. 19825 June 1976Financial Year 1976-77
Circular No. 19320 March 1976Financial Year 1976-77
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. 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. 1659 June 1975Financial Year 1975-76
Circular No. 16018 March 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. 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. 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. 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. 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. 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. 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. 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. 3524 March 1970Financial Year 1970-71
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 109 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. 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. 41/2019 [F.No.370142/5/2019-TPL]/GSR 375(E)22 May 2019Ministry of Finance
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. 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. 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. 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. 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. 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. 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. 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. 12330 March 2005Amendment of the Income-tax Rules under section 192 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. 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. 4911 March 2003Amendment of the Income-tax Rules under section 17 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: 22 Date of Issue : 4/2/20024 February 2002Amendment of the Income-tax Rules under section 17 of the Income-tax Act, 1961
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. 110(E)15 February 1999West Bengal Industrial Development Corporation Limited notified under section 194A
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. 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. 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 402.