4 circulars and 7 notifications on what is now Maintenance of books of account. 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 62 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. 3 | 9 February 2001 | 414. Filing of Audit Report under sections 44AD(6), 44AE(7) and 44AF(5) of the Income-tax Act, 1961, for the assessment year 1998-99 |
| Circular No. 714 | 3 August 1995 | 1118. Clarification regarding applicability of section 194C/194J in case of advertising agency |
| Circular No. 619 | 4 December 1991 | Section 194H l Commission, Brokerage, ETC 1 |
| Circular No. 205 | 27 July 1976 | Section 44AA l Maintenance of Accounts by Professionals |
| Number | Date | What it deals with |
|---|---|---|
| Notification No. 92 | 8 December 2009 | Section 120 (1) and (2) of the Income-tax Act, 1961 - Income-tax authorities - Jurisdiction of – Amendment in Notifications No. S.O. 732(E), dated 3-7-2001 |
| Notification No. 06 | 8 January 2004 | A notification under section 44AA of the Income-tax Act, 1961 |
| Notification No. 30 | 4 February 2003 | In Schedule-I, to the said notification for serial numbers 67, 74, 207, 208, 209, 210 and 211, and the entries relating thereto, the following serial numbers and entries |
| Notification: 21 Date of Issue : 4/2/2002 | 4 February 2002 | Amendment of the Income-tax Rules under section 44AA of the Income-tax Act, 1961 |
| Notification No. 385E- | 4 May 2001 | Profession of information technology notified under section 44AA |
| Notification No. 2675 | 25 September 1992 | Profession of company secretary notified under section 44AA |
| Notification No. 18E | 12 January 1977 | Amendment of the Income-tax Rules under section 44AA of the Income-tax Act, 1961 |
Back to section 62.
