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Case law › Act 2025 › Section 44 › Circulars and notifications
Section 44

Circulars and notifications on section 44

2 circulars and 36 notifications on what is now Amortisation of certain preliminary expenses. 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 44 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 2 of them, newest first.
NumberDateWhat it deals with
Circular No. 1/200927 March 20091/2009 dated 27 03 2009
Circular No. 162A27 May 1975Section 35D l Amortisation of Preliminary Expenses

Notifications

All 36 of them, newest first.
NumberDateWhat it deals with
Notification No. 23624 August 2007Approval of an institution under section 35D of the Income-tax Act, 1961
Notification No. 28819 October 2006Amendment of the Income-tax Rules under section 35D of the Income-tax Act, 1961
Notification No. 172416 July 1993Approval of an institution under section 35D of the Income-tax Act, 1961
Notification No. 46723 February 1993Approval of an institution under section 35D of the Income-tax Act, 1961
Notification No. 267418 September 1992Approval of an institution under section 35D of the Income-tax Act, 1961
Notification No. 195211 March 1986Approval of an institution under section 35D of the Income-tax Act, 1961
Notification No. 481423 August 1985Approval of an institution under section 35D of the Income-tax Act, 1961
Notification No. 280618 May 1983Approval of an institution under section 35D of the Income-tax Act, 1961
Notification No. 28027 May 1983Approval of an institution under section 35D of the Income-tax Act, 1961
Notification No. 15435 November 1982Approval of an institution under section 35D of the Income-tax Act, 1961
Notification No. 390729 April 1982Approval of an institution under section 35D of the Income-tax Act, 1961
Notification No. 100814 November 1980Approval of an institution under section 35D of the Income-tax Act, 1961
Notification No. 30621 September 1980Approval of an institution under section 35D of the Income-tax Act, 1961
Notification No. 13005 February 1980Approval of an institution under section 35D of the Income-tax Act, 1961
Notification No. 405028 July 1979Approval of an institution under section 35D of the Income-tax Act, 1961
Notification No. 213221 February 1978Approval of an institution under section 35D of the Income-tax Act, 1961
Notification No. 2419 November 1977Approval of an institution under section 35D of the Income-tax Act, 1961
Notification No. 24029 October 1977Approval of an institution under section 35D of the Income-tax Act, 1961
Notification No. 23929 October 1977Approval of an institution under section 35D of the Income-tax Act, 1961
Notification No. 23824 September 1977Approval of an institution under section 35D of the Income-tax Act, 1961
Notification No. 341325 July 1977Approval of an institution under section 35D of the Income-tax Act, 1961
Notification No. 148819 March 1977Approval of an institution under section 35D of the Income-tax Act, 1961
Notification No. 148719 March 1977Approval of an institution under section 35D of the Income-tax Act, 1961
Notification No. 15485 March 1977Approval of an institution under section 35D of the Income-tax Act, 1961
Notification No. 107524 February 1977Approval of an institution under section 35D of the Income-tax Act, 1961
Notification No. 8327 October 1976Institution mentioned below approved under section 35D
Notification No. 405915 September 1976Approval of an institution under section 35D of the Income-tax Act, 1961
Notification No. 163427 March 1976Approval of an institution under section 35D of the Income-tax Act, 1961
Notification No. 168625 March 1976Approval of an institution under section 35D of the Income-tax Act, 1961
Notification No. 163225 March 1976Approval of an institution under section 35D of the Income-tax Act, 1961
Notification No. 163125 March 1976Approval of an institution under section 35D of the Income-tax Act, 1961
Notification No. 163015 March 1976Approval of an institution under section 35D of the Income-tax Act, 1961
Notification No. 160628 May 1974Approval of an institution under section 35D of the Income-tax Act, 1961
Notification No. 160422 May 1974Approval of an institution under section 35D of the Income-tax Act, 1961
Notification No. 10982 April 1974Approval of an institution under section 35D of the Income-tax Act, 1961
Notification No. 36417 December 1973Approval of an institution under section 35D 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.

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