21 circulars and 21 notifications on what is now Income deemed to accrue or arise in India. 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 9 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. 5/2026 | 12 May 2026 | Circular No. 5 of 2026 |
| 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. 1/2021 | 15 January 2021 | Amount of remuneration prescribed under section 9A 3 m of the income tax act 1961 |
| Circular No. 8/2019 | 10 May 2019 | Clarification regarding definition of fund manager under section 9A 4 b of the income tax act 1961 |
| Circular No. 2/2018 | 15 February 2018 | %E2%80%8B finance act 2017 %E2%94%80 explanatory notes to the provisions of the finance act 2017 |
| Circular No. 28/2017 | 7 November 2017 | Clarification on indirect transfer provisions in case of redemption of share or interest outside INDIA under the income tax act 1961 |
| Circular No. 42/2016 | 23 December 2016 | Circular No. 42 of 2016 |
| Circular No. 41/2016 | 21 December 2016 | Circular No.41 of 2016 |
| Circular 4/2015 | 26 March 2015 | Circular No.4 /2015 |
| Circular No. 7/2009 | 22 October 2009 | Section 9 of the Income-tax Act, 1961 - Income - Deemed to accrue or arise in India - Withdrawal of Circulars No. 23 dated 23rd July, 1969, No. 163 dated 29th May, 1975 a |
| Circular No. 1/2004 | 2 January 2004 | Circular/income-tax Act |
| Circular No. 6 | 5 March 2001 | Taxation of foreign telecasting companies—Guidelines for computation of income-tax, etc |
| Circular No. 786 | 7 February 2000 | [Withdrawn by Circular No. 7/2009, Dated 22-10-2009] |
| Circular No. 602 | 5 June 1991 | Section 9 l Instructions to Subordinate Authorities |
| Circular No. 382 | 4 May 1984 | 45. Taxation of shares of Indian companies allotted to non-residents in consideration for the purchase of machinery and plant delivered abroad under clause (vi)/(vii) of |
| Circular No. 192 | 10 March 1976 | 328. Apprentices training - Expenditure on apprentices covered under the Apprentices Act, 1961 - Whether allowable as business deduction |
| Circular No. 182 | 28 October 1975 | Financial Year 1975-76 |
| Circular No. 163 | 29 May 1975 | [Withdrawn by Circular No. 7/2009, Dated 22-10-2009] |
| Circular No. 23 | 23 July 1969 | [Withdrawn by Circular No. 7/2009, Dated 22-10-2009] |
| Circular No. 9 | 25 March 1969 | Income from House Property |
| Circular No. 4 | 20 February 1969 | 44. Pensions received from abroad by pensioners residing in India - Taxability under clause (iii) of sub-section (1) |
Back to section 9.
