CBDT circulars

Every circular the Income Tax Department publishes, 1962 to 2026 — 1380 of them. Each has its own page carrying the department’s own text, the provisions it names, and where those provisions now sit in the Income-tax Act, 2025.

By year

Year	How many
2026	6
2025	15
2024	21
2023	20
2022	27
2021	21
2020	24
2019	38
2018	11
2017	31
2016	49
2015	25
2014	21
2013	20
2012	94
2011	46
2010	30
2009	10
2008	11
2007	9
2006	14
2005	10
2004	6
2003	10
2002	13
2001	15
2000	13
1999	13
1998	13
1997	10
1996	17
1995	34
1994	24
1993	32
1992	21
1991	34
1990	38
1989	21
1988	29
1987	24
1986	28
1985	38
1984	28
1983	22
1982	35
1981	28
1980	25
1979	13
1978	12
1977	27
1976	21
1975	27
1974	32
1973	27
1972	26
1971	19
1970	15
1969	29
1968	2
1967	1
1966	1
1965	1
1964	1
1963	1
1962	1

A circular binds the department, not you and not a court. The Board issues a circular to its own officers. An assessee may hold the department to a circular that helps him; the department cannot hold an assessee to one that hurts him, and the Tribunal and the courts decide the law for themselves.