VittSphere ONE Calculators Blog CA Firm CA Prabhakar Kumar · FCA · ICAI 560762
Calculators Blog Handle my notice
Case law › Act 2025 › Section 495 › Circulars and notifications
Section 495

Circulars and notifications on section 495

0 circulars and 33 notifications on what is now Special Courts. 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 495 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.

Notifications

All 33 of them, newest first.
NumberDateWhat it deals with
Notification No.126 /2024 [F. No. 285/26/2021-IT(Inv.V)CBDT] / SO 5327(E)10 December 2024Ministry of Finance
Notification No. 42/2023 [F. No. 285/08/2023-IT(Inv.V)/CBDT] / SO 2661(E)15 June 2023Ministry of Finance
Notification No. 13/2023 [F. No. 285/26/2021-IT(Inv.V)/CBDT] / SO 1223(E)14 March 2023Ministry of Finance
Notification No. 127/2022[F. No. 285/29/2022-IT(Inv.V)/CBDT] / SO 6066(E)26 December 2022Ministry of Finance
Notification No. 120/2022 [F. No.285/36/2019-IT(Inv.V) CBDT] / SO 5248(E)11 November 2022दीपक जतिारी, आयकर आयुि (ओएसडी) (अन्द्िषण), सी.बी.डी.िी
Notification No. 102/2022 [F. No. 285/13/2022-IT(Inv.V)/CBDT] / SO 3930(E)22 August 20222 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)]
Notification No. 68 /2022 [F. No. 285/09/2022-IT(Inv.V)/CBDT] / SO 2887(E)24 June 2022Ministry of Finance
Notification No. 43/2022 [F. No. 285/44/2021-IT(Inv.V)/CBDT] / SO 1914(E)22 April 2022Ministry of Finance
Notification No. 44/2022 [F. No. 285/30/2021-IT(Inv.V)/CBDT] / SO 1915(E)22 April 2022Ministry of Finance
Notification No. 38/2022 [F.No. 285/32/2021-IT(Inv.V)/CBDT] / SO 1908(E)21 April 2022Ministry of Finance
Notification No. 39/2022 [F. No. 285/40/2021-IT (Inv.V)/CBDT] / SO 1909(E)21 April 20222 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)]
Notification No. 40/2022 [F. No. 285/04/2021-IT (Inv.V)/CBDT] / SO 1910(E)21 April 20222 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)]
Notification No. 41/2022 [F. No. 285/26/2021-IT(Inv.V)/CBDT] / SO 1911(E)21 April 2022Ministry of Finance
Notification No. 32/2022 [F. No. 285/33/2021-IT(Inv.V)/CBDT] / SO 1891(E)19 April 2022[भाग II—खण् ड 3(ii)] भारत का रािपत्र : असाधारण 3
Notification No. 34/2022 [F. No. 285/30/2020-IT(Inv.V)/CBDT] / SO 1892(E)19 April 2022Ministry of Finance
Notification No. 122/2021 [F. No. 285/21/2019-IT(Inv.V) CBDT] / SO 4443(E)25 October 2021[भाग II—खण् ड 3(ii)] भारत का रािपत्र : असाधारण 3
Notification No. 123/2021 [F. No. 285/25/2021-IT(Inv.V) CBDT] / SO 4444(E)25 October 20212 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)]
Notification No. 124/2021 [F. No. 285/23/2021-IT(Inv.V) CBDT] / SO 4445(E)25 October 20212 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)]
Notification No. 89/2021 [F. No. 285/19/2021-IT(Inv.V) CBDT] / SO 3137(E)4 August 20212 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)]
Notification No. 88/2021 [ F. No. 285/18/2021-IT(Inv.V) CBDT] / SO 3136(E)4 August 20212 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)]
Notification No. 87/2021 [F. No. 285/10/2019-IT(Inv.V) CBDT] / SO 3135(E)4 August 2021दीपक जतिारी, आयकर आयुि (ओएसडी) (अन्िषण) सीबीडीिी
Notification No. 60/2021 [F. No. 285/09/2018-IT(Inv.V) CBDT] / SO 1842(E)11 May 20212 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)]
Notification No. 61/2021 [F. No. 285/04/2019-IT(Inv.V) CBDT] / SO 1843(E)11 May 20212 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)]
Notification No. 1/2021 [F. No. 285/04/2019-IT(Inv.V) CBDT] / SO 58(E)6 January 20212 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)]
Notification No. 86/2020 [F. No. 285/09/2018-IT(Inv.V) CBDT] / SO 3854(E)28 October 20202 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)]
Notification No. 59/2020 [F. No 285/30/2019-IT (Inv.V) CBDT] / SO 2682(E)10 August 20202 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)]
Notification No. 13/2020 [ F.No.285/33/2019-IT (Inv. V) CBDT] / SO 862(E)26 February 20202 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)]
Notification No. 09/2020 [F. No. 285/41/2019-IT (Inv.V) CBDT] / SO 664(E)12 February 20202 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)]
Notification No. 102/2019 [F. No 285/36/2019-IT (Inv.V) CBDT]/SO 4344(E)4 December 2019The Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)]
Notification No. 87/2019 [F.No.285/10/2019-IT (Inv.V) CBDT] / SO 3986(E)5 November 2019¹Hkkx IIµ[k.M 3(ii)] Hkkjr dk jkti=k % vlk/kj.k 3
Notification No. 79/2019 [F.No. 285/21/2019-IT(Inv.V) CBDT] / SO 3676(E)11 October 2019Ministry of Finance
Notification No. 87/2018 [F.No. 285/24/2018-IT(Inv.V) CBDT]/SO 6141(E)11 December 20182 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)]
Notification No. 37/2018 [F. No. 285/09/2018-IT (Inv.V) CBDT] / SO 3942(E)8 August 2018jftLVªh laö Mhö ,yö&33004@99 REGD. NO. D. L.-33004/99
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 495.