Circulars and notifications on section 99

10 circulars and 1 notification on what is now Income of individual to include income of spouse, minor child, etc. 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 99 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 10 of them, newest first.

Number	Date	What it deals with
Circular No. 755	25 July 1997	Clarifications on Vdis 1997
Circular No. 753	10 June 1997	Explanatory Notes on Provisions Relating to the Voluntary Disclosure of Income Scheme, 1997
Circular No. 754	10 June 1997	Clarifications on Vdis 1997
Circular No. 551	23 January 1990	Direct TAX (Amendment) Act, 1987 [As Amended by Direct TAX Laws (Amendment) Act, 1989] - Circular No. 516, Dated 15-6-1988; Circular No. 545, Dated 24-9-1989 ; Circular N
Circular No. 549	31 October 1989	Direct TAX (Amendment) Act, 1987 [As Amended by Direct TAX Laws (Amendment) Act, 1989] - Circular No. 516, Dated 15-6-1988; Circular No. 545, Dated 24-9-1989 ; Circular N
Circular No. 545	24 September 1989	Direct TAX (Amendment) Act, 1987 [As Amended by Direct TAX Laws (Amendment) Act, 1989] - Circular No. 516, Dated 15-6-1988; Circular No. 545, Dated 24-9-1989 ; Circular N
Circular No. 516	15 June 1988	Direct TAX (Amendment) Act, 1987 [As Amended by Direct TAX Laws (Amendment) Act, 1989] - Circular No. 516, Dated 15-6-1988; Circular No. 545, Dated 24-9-1989 ; Circular N
Circular No. 516	15 June 1988	920. New scheme relating to assessment of partnership firms to come into effect from 1-4-1990 instead of 1-4-1989 - Clarification of certain issues arising from change o
Circular No. 174	12 August 1975	468. Scope and applicability of sub-section (1) explained with reference to Tribunal decision in Lalchand Bhalla’s case
Circular No. 104	19 February 1973	478. Wife or minor child of individual incurs loss, which if it were income would be includible in income of that individual - Whether such loss should be treated as if i

Notifications

All 1 of them, newest first.

Number	Date	What it deals with
Notification No. 28	16 March 2009	Income-tax (Sixth Amendment) Rules, 2009 - Insertion of rule 37BA and 37-I

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 A circular can be withdrawn by a later one without either saying so on its face, and a notification can be superseded by the amendment of the provision it was made under.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 99.