10 circulars and 16 notifications on what is now Capital gains. 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 67 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. 14/2021 | 2 July 2021 | Guidelines under section 9B and sub section 4 of section 45 of the income tax act 1961 |
| Circular No. 791 | 2 June 2000 | 442. Whether the date of transfer, as referred to in section 54E of the Act, is the date of conversion of the capital asset into stock-in-trade or the date on which the s |
| Circular No. 768 | 24 June 1998 | 420. Determination of ‘date of transfer’ and the ‘period of holding of securities’ held in dematerialised form under section 45(2A) qua transactions in securities |
| Circular No. 743 | 6 May 1996 | 432. Taxability of unutilised deposit under the Capital Gains Accounts Scheme, 1988 in the hands of the legal heirs of the assessee |
| 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. 560 | 18 May 1990 | 441. Clarification regarding tax exemption under section 54E on sale of capital assets converted into stock-in-trade |
| Circular No. 490 | 22 June 1987 | Procedure for obtaining certificate of exemption under clause (xxa) of sub-section (1) in respect of |
| Circular No. 119 | 26 September 1973 | 857. Payment of tax on self-assessment/regular assessment, in cases where capital gains have not been invested, for the purposes of availing exemption under sections 54, |
| 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 |
Back to section 67.
