Circulars and notifications on section 82

9 circulars and 2 notifications on what is now Profit on sale of property used for residence. 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 82 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 9 of them, newest first.

Number	Date	What it deals with
Circular No. 1/2023	6 January 2023	Extension of time limit for compliance to be made for claiming any exemption under section 54 to 54GB of the income tax act 1961 act in view of the then covid 19 pandemic
Circular No. 12/2021	25 June 2021	Extension of time limits of certain compliances to provide relief to taxpayers in view of the severe pandemic
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. 672	16 December 1993	429. Whether allotment of flats/houses by co-operative societies and other institutions, whose schemes of allotment and construction are similar to those of DDA, should b
Circular No. 667	18 October 1993	431. Whether, in cases where the residential house is constructed within the specified period, the cost of such residential house can be taken to include the cost of the
Circular No. 538	13 July 1989	430. Whether capital gain arising from transfer of a self-occupied residential house would be entitled to exemption
Circular No. 520	11 August 1988	434. Capital Gains Account Scheme, 1984 - No penalty/interest to be levied in cases where due date of filing return of income is 30th June and assessee makes deposit and
Circular No. 471	15 October 1986	428. Capital gains from long-term capital asset - Investment in a flat under the self-financing scheme of the Delhi Development Authority - Whether to be treated as const
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,

Notifications

All 2 of them, newest first.

Number	Date	What it deals with
Notification No 39 /2020 [F. No. 370142/23/2020-TPL] / SO 2126(E)	29 June 2020	2 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)]
Notification No.35 /2020 [F. No. 370142/23/2020-TPL] / SO 2033(E)	24 June 2020	Ministry of Finance

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 82.