5 circulars and 10 notifications on what is now Income deemed to be received and dividend deemed to be income in a tax year. 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 7 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. 5/2006 | 15 May 2006 | 5/2006 dated 15 05 2006 |
| Circular No. 430 | 6 September 1985 | Circular : No. 430 [F. No. 225/101/85-IT(A-II)], dated 6-9-1985 |
| Circular No. 239 | 16 May 1978 | 626. Relief in the case of amounts repaid under Additional Emoluments (Compulsory Deposit) Act - Procedure laid down for working out relief under the section |
| Circular No. 182 | 28 October 1975 | Financial Year 1975-76 |
| Circular No. 125 | 26 November 1973 | 879. Court fee or stamp duty payable on power of attorney or vakalatnama filed before Income-tax Officer/on applications or petitions filed before Commissioner and other |
| Number | Date | What it deals with |
|---|---|---|
| Notification No. 7/2024 [F. No. 196/12/2023-ITA-I] / S.O. 79(E) | 5 January 2024 | Ministry of Finance |
| Notification No. 42/2022 [F. No. 370142/10/2022-TPL] / GSR 309(E) | 22 April 2022 | Ministry of Finance |
| Notification No. 72/2021 [F. No.300196/15/2020-ITA-I] / SO 2246(E) | 9 June 2021 | Ministry of Finance |
| Notification No. 79/2018 [F.No.370149/194/2017-TPL] / SO 5675(E) | 12 November 2018 | 6598 Gi/2018 (1) |
| Notification No. 80/2018 [F.No.370149/194/2017-TPL] / SO 5676(E) | 12 November 2018 | New Delhi Bench of the Adjudicating Authority appointed under section 7 of the said Act shall exercise jurisdiction under the said specified under section 7 |
| Notification No. 8/2016 [F.No.196/32/2014-ITA-I] / SO 530(E) | 19 February 2016 | Ministry of Finance |
| Notification No. 12/2012 | 28 February 2012 | Section 10(46) of the Income-tax Act, 1961 - Exemptions - Statutory Body/Authority/Board/Commission - Notified body or authority - Competition Commission of India |
| Notification No. 107/2011/LBR/S.R.O. No. 528/2011 | 9 August 2011 | Minimum wages in CA Offices in kerala |
| Notification No. 775(E) | 29 August 2000 | Following class or classes of persons specified under section 2 |
| Notification No. 10942 | 28 May 1999 | A notification under section 7 of the Income-tax Act, 1961 |
Back to section 7.