14 circulars and 0 notifications on what is now Rounding off of amount of total income, or amount payable or refundable. 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 516 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. 428 | 8 August 1985 | Financial Year 1985-86 |
| Circular No. 390 | 8 August 1984 | Financial Year 1984-85 |
| Circular No. 276 | 19 July 1980 | Financial Year 1980-81 |
| Circular No. 236 | 15 April 1978 | Financial Year 1978-79 |
| Circular No. 226 | 14 July 1977 | Instructions 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. 198 | 25 June 1976 | Financial Year 1976-77 |
| Circular No. 199 | 25 June 1976 | Financial Year 1976-77 |
| Circular No. 167 | 9 June 1975 | Financial Year 1975-76 |
| Circular No. 165 | 9 June 1975 | Financial Year 1975-76 |
| Circular No. 135 | 21 May 1974 | Financial Year 1974-75 |
| Circular No. 133 | 29 March 1974 | Financial Year 1974-75 |
| Circular No. 112 | 31 May 1973 | Section 194D l Insurance Commission |
| Circular No. 85 | 29 May 1972 | Financial Year 1972-73 |
| Circular No. 49 | 16 November 1970 | Section 288B l Rounding OFF of TAX |
Back to section 516.
