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Case law › Act 2025 › Section 70 › Circulars and notifications
Section 70

Circulars and notifications on section 70

3 circulars and 17 notifications on what is now Transactions not regarded as transfer. 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 70 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.

Circulars

All 3 of them, newest first.
NumberDateWhat it deals with
Circular No. 2/200822 February 20082/2008 dated 22 02 2008
Circular No. 4021 December 1984Revision by the Commissioner
Circular No. 36917 September 1983Section 5 l Scope of Total Income

Notifications

All 17 of them, newest first.
NumberDateWhat it deals with
Notification No. 91/2026-CBDT [F. No. 225/139/2025-ITA.II] / SO 3935(E) : Notification u/s 47 of the ITA, 1961 r.w.s 536(2) of the ITA, 2025 for transfer of capital asset from NPCIL, being transferor public sector company, to Anushakti Vidhyut Nigam Limited (ASHVINI)17 July 2026Ministry of Finance
Notification No. 122/2024 [F. No. 225/68/2024-ITA.II] / SO 5074(E)27 November 20242 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)]
Notification No. 71/2023 [F. No. 225/103/2023-ITA-II] / SO 3981(E)12 September 2023Ministry of Finance
Notification No. 51/2023 [F. No. 370142/22/2023-TPL] / GSR 519(E)18 July 2023Ministry of Finance
Notification No. 89/2022 [F. No. 370142/26/2019-TPL-Part(1)] / SO 3652(E)3 August 2022Ministry of Finance
Notification No. 63/2022 [F. No. 370142/21/2022-TPL(Part 3)] / SO 2755(E)15 June 20222 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)]
Notification No. 46/2022 [F. No. 370142/1/2022-TPL (Part-I)] / SO 1951(E)27 April 2022Ministry of Finance
Notification No. 104/2021 [F. No. 370149/158/2021-TPL] / SO 3678(E)10 September 20212 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)]
Notification No. 16/2020 [F.No.370142/22/2019-TPL] / SO 986(E)5 March 2020Ministry of Finance
Notification No. 60/2018 [F.No. 370142/9/2017-TPL] SO 5054(E)1 October 2018Ministry of Finance
Notification No. 43/2017[F. No. 370142/09/2017-TPL] / SO 1789(E)5 June 2017Ministry of Finance
Notification No. 18/2016][F.No.142/1/2016-TPL/SO 1146(E)17 March 2016[To BE Published in the Gazette of INDIA, Extraordinary, Part II, section 3, Sub-section (ii)]
Notification No. 331 January 2006Indira Gandhi National Centre for the Arts notified under section 13
Notification No. 282928 October 1997Indira Gandhi National Centre for the Arts notified under section 47
Notification No. 1024 November 1993Indira Gandhi National Centre for Arts notified under section 47
Notification No. 81621 February 1991Indira Gandhi National Centre for Arts notified under section 47
Notification No. 13192 February 1988Indira Gandhi National Centre for Arts notified under section 47
What this page does not tell you. It does not tell you which of these is still operative. A circular can be withdrawn by a later one without either saying so on its face, and a notification can be superseded by the amendment of the provision it was made under. Read the latest one first, then work backwards.

Back to section 70.