15 circulars and 14 notifications on what is now Residence in India. 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 6 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. 2/2021 | 3 March 2021 | Residential status of certain individuals under income tax act 1961 |
| Circular No. Cirular No. 11/2020 | 8 May 2020 | Clarification in respect of residency under section 6 of the income tax act 1961 |
| Circular No. 27/2019 | 26 September 2019 | Conduct of assessment proceedings through "e-Proceeding" facility during financial year 2019-20 |
| Circular No. 6/2017 | 24 January 2017 | Circular No. 06 of 2017 |
| Circular 12/2015 | 2 July 2015 | Circular No. 12 of 2015 |
| Circular 15/2014 | 17 October 2014 | (Central Board of Direct Taxes) |
| Circular No. 07/2012 | 21 September 2012 | 7/2012 dated 21 9 2012 |
| Circular No. 586 | 28 November 1990 | 952. Clarification regarding liability to income-tax in India and deduction of tax at source of members of the crew of foreign going Indian ship |
| Circular No. 417 | 26 April 1985 | Section 6 l Valuation of Gifts |
| 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. 392 | 24 August 1984 | Section 6 l Exclusion of Assets/debts Outside INDIA |
| Circular No. 351 | 26 November 1982 | Section 197A l No Deduction of TAX at Source to BE Made in Certain Cases |
| Circular No. 330 | 6 March 1982 | Section 6 l Property Within Disposing Capacity |
| Circular No. 210 | 25 February 1977 | 457. Deferred dividends declared in terms of Companies (Temporary Restrictions on Dividends) Amendment Act, 1975 - Whether taxable in the year of declaration or in the ye |
| Circular No. 43 | 20 June 1970 | 1159. 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 |
Back to section 6.
