33 circulars and 11 notifications on what is now Scope of total income. 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 5 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. 22/2022 | 1 November 2022 | Condonation of delay under section 119 2 b of the income tax act 1961 in filing of form no.10a |
| Circular No. 3/2021 | 4 March 2021 | Circular under section 10 of the direct tax vivad se vishwas act 2020 |
| Circular No. 21/2020 | 4 December 2020 | Clarifications on provisions of the direct tax vivad se vishwas act 2020 |
| Circular No. 18/2020 | 28 October 2020 | Clarifications in respect of the Direct Tax Vivad se Vishwas Act, 2020 |
| Circular No. 14/2019 | 3 July 2019 | Government of India |
| Circular No. 13/2017 | 11 April 2017 | Clarification regarding liability to income tax in INDIA for a non resident seafarer receiving remuneration in NRE non resident external account maintained with an indian |
| Circular No. 6/2005 | 25 July 2005 | 6/2005 dated 25 07 2005 |
| Circular No. 6 | 5 March 2001 | Taxation of foreign telecasting companies—Guidelines for computation of income-tax, etc |
| Circular No. 786 | 7 February 2000 | [Withdrawn by Circular No. 7/2009, Dated 22-10-2009] |
| Circular No. 673 | 21 December 1993 | 99. Clarification regarding exemption under section 10(15)(iic) of the Income-tax Act, etc., of 9% Relief Bonds, 1987 (Now 8.5 per cent Relief Bonds, 2001) |
| Circular No. 658 | 2 September 1993 | Section 5 l Chargeable Expenditure |
| Circular No. 645 | 15 March 1993 | 645 dated 15 03 1993 |
| Circular No. 637 | 2 September 1992 | Section 5 l Chargeable Expenditure |
| Circular No. 627 | 27 February 1992 | 1366. Exemption to equity shares under section 5(1)(xxa) - Clarification in view of omission of Ninth Schedule to the Income-tax Act |
| Circular No. 511 | 10 May 1988 | 1373. Whether exemption of the deposits made under the National Savings Scheme, 1987, from wealth-tax, as per clause (xxvb) of sub-section (1) is not subject to the limit |
| Circular No. 490 | 22 June 1987 | Procedure for obtaining certificate of exemption under clause (xxa) of sub-section (1) in respect of |
| Circular No. 470 | 25 September 1986 | Section 5A l Application of Amending Acts to Estate Duty on Agricultural Lands |
| Circular No. 438 | 11 November 1985 | Section 5 l Levy of Estate Duty |
| Circular No. 411 | 25 February 1985 | 1374. Whether deposits held by a person of Indian origin or citizen in NRE Account during his residence in the foreign country will also be exempt under clause (xxxiii) |
| Circular No. 401 | 27 October 1984 | 1372. Exemption of deposits under National Deposit Scheme under clause (xxva) of sub-section (1) - Condition regarding six months’ holding period laid down in sub-section |
| Circular No. 382 | 4 May 1984 | 45. Taxation of shares of Indian companies allotted to non-residents in consideration for the purchase of machinery and plant delivered abroad under clause (vi)/(vii) of |
| Circular No. 369 | 17 September 1983 | Section 5 l Scope of Total Income |
| Circular No. 323 | 22 January 1982 | 1370. Exemption of units under section 32(1)(ba) of Unit Trust of India Act - Whether over and above and independent of exemption under clause (xxv) of sub-section (1) |
| Circular No. 304 | 2 June 1981 | Whether gifts in kind are eligible for exemption under clause (v) of sub-section (1) |
| Circular No. 302 | 2 May 1981 | Section 5 l Exempted Gifts |
| Circular No. 284 | 13 October 1980 | Whether gifts in kind are eligible for exemption under clause (v) of sub-section (1) |
| Circular No. 75 | 22 January 1972 | 1353. Pettifogging enquiries into details of articles covered under the proviso to clause (viii) of sub-section (1) are not to be made - Object of amendment made by Finan |
| Circular No. 74 | 15 January 1972 | 1364. Interpretation of expression "Initial issue of equity share capital" used in clause (xx) of sub-section (1) |
| Circular No. 69 | 18 November 1971 | 1363. Equity shares issued by company in respect of which exemption is available under clause (xx) of sub-section (1) - Company could make application for issue of appro |
| 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. 17 | 10 June 1969 | 1341. Whether annuity receivable under annuity deposit scheme is covered within the meaning of clauses (e)(iv) |
| Circular No. 1 | 27 January 1969 | 1350. Ownership flats of members of tenant co-partnership societies - Whether exempt under clause (iv) of sub-section (1) |
| Circular No. 4-P [LXXVI-65] | 7 June 1968 | Circular No. 4-P[LXXVI-65], Dated 7-6-1968 |
| Number | Date | What it deals with |
|---|---|---|
| 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. 93/2021 [F.No. 370142/34/2021-TPL(Part III)] / GSR 578(E) | 18 August 2021 | Ministry of Finance |
| S.O. 904(E) | 25 April 2012 | Public Provident Fund Account - Rate of interest on or after 1-4-2012 |
| S.O. 2681(E) | 25 November 2011 | IT : public provident fund - interest effective from 1-12-2011 notified |
| Notification No. 107/2011/LBR/S.R.O. No. 528/2011 | 9 August 2011 | Minimum wages in CA Offices in kerala |
| Notification No. 97 | 10 October 2008 | Income-tax (Seventh Amendment) Rules, 2008 - Substitution of rule 6DD |
| Notification No. 208 | 27 June 2007 | Income-tax (Eighth Amendment) Rules, 2007 |
| Notification No. 262 | 29 December 2005 | Section 80-IA of Income-tax Act |
| Notification No. 134 | 28 April 2005 | Undertaking notified under section 0 |
| Notification No. 2663 | 29 July 1964 | A notification under section 2 of the Income-tax Act, 1961 |
Back to section 5.
