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Case law › Act 2025 › Section 72 › Circulars and notifications
Section 72

Circulars and notifications on section 72

0 circulars and 30 notifications on what is now Mode of computation of 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 72 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.

Notifications

All 30 of them, newest first.
NumberDateWhat it deals with
Notification No. 70/2025 [F. No. 370142/24/2025-TPL)] / S.O. 2954(E)1 July 2025Ministry of Finance
Notification No. 44/2024 [F.No.370142/10/2024-TPL] / SO 2103(E)24 May 2024Ministry of Finance
Notification No. 39/2023 [F. No.370142/5/2023-TPL] / SO 2571(E)12 June 2023Ministry of Finance
Notification No. 21/2023 [F.No.370142/5/2023-TPL] / SO 1692(E)10 April 2023Ministry of Finance
Notification No. 62/2022 [F. No. 370142/20/2022-TPL] / SO 2735(E)14 June 2022Ministry of Finance
Notification No. 73/2021 [F.No.370142/10/2021-TPL] / SO 2336(E)15 June 2021Ministry of Finance
Notification No. 32/2020 [F.No. 370142/17/2020-TPL] / SO 1879(E)12 June 2020ई MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION New Delhi, the 12th June, 2020 Income-Tax S.O
Notification No. 63/2019 [F. No. 370142/11/2019-TPL] /SO 3266(E)12 September 20192 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)]
Notification No. SO 5194(E)9 October 2018[फा. सं. 370149/170/2018-टीपीएल]
Notification No. 26/2018 [F.No. 370142/3/2018-TPL] / SO 2413(E)13 June 20182 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)]
Notification No. 44/2017 [F.No.370142/11/2017-TPL] / SO 1790(E)5 June 2017Ministry of Finance
Notification No. 60 /2015 [F.No.142/10/2015-TPL] / SO 2031(E)24 July 2015[To BE Published in the Gazette of INDIA, Extraordinary, Part II, section 3, Sub-section (ii)]
Notification No. 31/2014 [F. No. 142/3/2014-TPL]/SO 1498(E)11 June 2014Section 48, Explanation (v) of the Income-tax Act, 1961 - Capital Gains - Computation of - Notified Cost Inflation Index for Financial Year 2014-15
Notification No. 679 September 2009Cost Inflation Index for F.y. 2009-10
Notification No. 8613 August 2008Cost Inflation Index for the financial year commencing from the 1st day of April specified under section 48
Notification No. 2143 August 2007Cost Inflation Index for the financial year commencing from the 1st day of April specified under section 48
Notification No. 27019 September 2006Cost Inflation Index for the Financial Year commencing from the 1st day of April specified under section 48
Notification No. 18912 August 2005Cost Inflation Index : Financial Year 2005-06
Notification No. 17929 June 2004Cost Inflation Index for the Financial Year commencing from the 1 st day of April specified under section 3
Notification No. 17924 July 2003Cost Inflation Index for the Financial year commencing on the 1st day of April specified under section 48
Notification: 154 Date of Issue : 19/6/200219 June 2002Cost Inflation Index for the financial year commencing on the 1st day of April specified under section 48
Notification No. 510E-11 June 2001Cost Inflation Index for the financial year commencing on the 1st day of April specified under section 48
Notification No. 586(E)21 June 2000Cost Inflation Index for the financial year commencing on 1st day of April specified under section 48
Notification No. 1108520 September 1999Cost Inflation Index for the financial year commencing on the 1st day of April specified under section 48
S.O. 709(E)20 August 1998Cost Inflation Index as mentioned in column (3) of the Table below for the Financial Year (including the financial year 1998-99) m specified under section 48
Notification No. 770E7 November 1997Cost Inflation Index as mentioned in column (3) of the Table below for the financial year (including the financial year 1997-98) m specified under section 48
Notification No. 653E20 July 1995Cost Inflation Index as mentioned in column (3) of the Table below for the financial year mentioned in the corresponding entry in specified under section 48
Notification No. 600E19 August 1994Cost Inflation Index as mentioned in column (3) of the Table below for the financial year mentioned in the corresponding entry in specified under section 48
Notification No. 489E5 July 1993Cost Inflation Index as mentioned in column (3) of the Table below for the financial year mentioned in the corresponding entry in specified under section 48
Notification No. 595E5 August 1992Cost Inflation Index as mentioned in column (3) of the Table below for the financial year mentioned in the corresponding entry in specified under section 48
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 72.