CBDT Circulars on Income Tax Act

Section  2 : Section 2(22aaa), read with section 13b of the income-tax act, 1961 – electoral trust – standardizing process of filing application for approval of an electoral trust  (LETTER [F.NO.173/158/2013-ITA.I][10-12-2013])

Section 2 : New Return Forms for Assessment Year 2009-10 – Matters connected thereto Circular No 3/2009 [21-05-2009]

Section 2 : Finance Act, 2007 – Explanatory Notes On Provisions Relating To Direct Taxes (Circular No : 3/2008 [Dated 12-03-2008])

Section 2 : Finance Act, 2006 – Explanatory Notes On Provisions Relating To Direct Taxes CIRCULAR NO. 14/2006 [Dated 28-12-2006]

Section 2 : Finance Act, 2005 -Explanatory notes on provisions relating to direct taxes (other than banking cash transaction tax and fringe benefit tax) (CIRCULAR NO. 3/2006 [Dated 27-02-2006]

Section 2 : Finance (No. 2) Act, 2004 – Explanatory Notes On Provisions Relating To Direct Taxes CIRCULAR NO. 05/2005 [15-07-2005] 

Section 2 : Finance Act, 2003 – Explanatory Notes On Provisions Relating To Direct Taxes CIRCULAR NO. 7/2003 [Dated 05-09-2003]

Section 2 : Provident fund exempt under section 17(1) of the Employees’ Provident Fund Act, 1952 – Whether recognition by the Commissioner necessary before it can enjoy benefits of recognised provident fund (Circular :153) (Dated : 30-11-1974)

Section 2 : Section 2(14) of the income – tax act, 1961 – capital gains – capital asset exchange of gold ornaments for gold bonds – whether it can be regarded as transfer of capital asset LETTER F. NO. 34/11/65-IT (A-I) [Dated 15-01-1966]

Section 2 : Tax relief under the section whether available even if exports have resulted in loss  LETTER F. NO. 1(133)-63/TPL [23-09-1963]

Section 2 : Certain queries pertaining to computation of chargeable profits under rules 1, 2 and 3 of first schedule to super profits tax act, 1963 answered LETTER : NO. 7 (49) 63/TPL [09-01-1964]

Section 2 : Loans and advances taken by shareholders from closely-held companies treated as deemed dividend within the meaning of sub-clause (e) of clause (6A) of the 1922 Act – Treatment of (Circular No : 46 (XXI-7)-D of 1955) (Dated : 10-11-1955)

Section 2 : Loans and advances taken by shareholders from closely-held companies treated as deemed dividend within the meaning of sub-clause (e) of clause (6A) of the 1922 Act – Treatment of (Circular No : 20(XXI-6) of 1955)  (Dated : 10-05-1955)

Section 2(1A) : Section 2(1A) Of The Income-Tax Act, 1961 – Agricultural Income – Tax On Income From Manufacture Of Rubber And Coffee – Clarification Regarding Reassessment Of Income For The Assessment Years Prior To Assessment Year 2002-03 CIRCULAR NO. 5/2003 [22-05-2003]

Section 2(1A) : Agricultural Income – Verification Of Genuineness Of Agricultural Income Shown In Income Tax Return By Assessees For Assessment Years 2011-12 To 2013-14 (LETTER F.NO.DGIT(S)/DIT(S)-3/AST/PIL MATTER/AGRICU [Dated 10-03-2016]

Section 2(1A) : Section 2(1A) Of The Income-Tax Act, 1961 – Agricultural Income – Verfication Of Genuineness Of Agricultural Income Shown In Itr Filed By Assessees For Assessment Years 2007-08 To 2015-16 (LETTER F.NO.DGIT(S)/DIT(S)-3/AST/PIL MATTER/AGRICU [01-04-2016])

Section 2(1A) : Agricultural income derived from manufacture and sale of tea – Decision of Supreme Court in CST v. D.S. Bist & Sons – Effect thereof on rule 8 of Income-tax Rules (Circular No : 310) (Dated : 29-07-1981)

Section 2(14) : Section 2(1A), Read With Section 2(14)(Iii), Of The Income-Tax Act, 1961 – Agricultural Land – Measurement Of Distance For Purpose Of Section 2(14)(Iii)(B) For Period Prior To Assessment Year 2014-15  CIRCULAR NO.17/2015 [F.NO.279/MISC./140/2015-ITJ][06-10-2015]

Section 2(14) : Section 2(14) Of The Income-Tax Act, 1961 – Capital Gains – Capital Asset – Authorisation By Board Under Section 119(2)(A) Directing Ito Not To Require Employer To Deduct Tax At Source In Respect Of That Part Of Conveyance Allowance Which Has Been Treated As Exempt Under Section 10(14) In The Last Completed Assessment CIRCULAR NO. F. NO. 35/2/68-IT(A-I) [15-11-1972]

Section 2(14) : Section 2(14) Of The Income – Tax Act, 1961 – Capital Gains – Capital Asset – Clarification Regarding Reopening Of Completed Assessments On Accounts Of Clarificatory Amendments Introduced By Finance Act, 2012, In Sections 2(14)/(47), 9 And 195 With Retrospective Effect LETTER [F.NO.500/111/2009-FTD-1(PT.)], [29-05-2012]

Section 2(15)Where Industry Or Trade Associations Claim Both To Be Charitable Institutions As Well As Mutual Organizations And Their Activities Are Restricted To Contributions From And Participation Of Only Their Members, These Would Not Fall Under The Purview Of The Proviso To Section 2(15) Owing To The Principle Of Mutuality(Circular No : 11/2008) (Dated : 19-12-2008)

Section 2(15) : Whether promotion of sports and games can be considered to be charitable purpose (Circular No : 395)  (Dated : 24-09-1984)

Section 2(18) : Section 2(18) Of The Income-Tax Act, 1961- Company In Which Public Are Substantially Interested – Whether Public Company Will Be Deemed To Be Company In Which Public Are Not Substantially Interested By Reason Only Of The Fact That Number Of Its Directors At Any Time During Previous Year Is Less Than Six CIRCULAR : NO. 101 [F. NO. 195/1/72-IT(A-I)] [24-01-1973]

Section 2(18) : Section 2(18) Of The Income – Tax Act, 1961 – Company In Which Public Are Substantially Interested Whether Expression “The Public” Occurring In Clause (18)(B)(B)(I)(D) [As It Stood Before 2-4-1983] Includes Public Outside India As Well CIRCULAR : NO. 101 [F. NO. 195/1/72-IT(A-I)] [24-01-1973]

Section 2(18) :  Section 2(18) Of The Income-Tax Act, 1961- Company In Which Public Are Substantially Interested – Whether Ito May Express His Opinion As To Whether, On Given Facts And With Reference To Particular Assessment, Company Is One In Which Public Are Substantially Interested (CIRCULAR : NO. 3-P(PXXV-20), DATED 13-6-1963)

Section 2(22) : Transfer by a subsidiary company of its assets to its parent company in a scheme of amalgamation – Whether amounts to distribution of dividend to the extent of its accumulated profits under clause (22)(a)/(c) (Circular No : 5-P) (Dated : 09-10-1967)

Section 2(24) :  Clarification Regarding Calculation Of Deductions (CIRCULAR NO. 571, [Dated 01-08-1990])

Section 2(24) : Section 2(24) Of The Income-Tax Act, 1961 – Income – Definition Of Issue Of Right Shares – Benefit Arising Therefrom When Assessable As Income In Terms Of Section 2(24)(Iii)/(Iv) LETTER : F. NO. 12/6/63-IT(A-I) [17-10-1963]

Section 2(28A) : Section 2(28a) Of The Income-Tax Act, 1961 – Brokerage Paid To Brokers – Whether Includible Within Meaning Of Interest In Clause (28a) LETTER F.NO.164/18/77-IT(A-I)[13-07-1978]

Section 2(37A) : Correct rates of tax applicable in case of remittance to a country with which double taxation avoidance agreement is in force CIRCULAR NO. 728 [30-10-1995]

Section 2(38) : Section 2(38) Of The Income-Tax Act, 1961 – Recognised Provident Fund – Deductions Under Clause (I) As It Stood Prior To Its Substitution, And Under Clauses (Iii) To (V) As They Stood Prior To Their Omission, By Finance Act, 1974 With Effect From 1-4-1975 – Clarifications On Certain Issues Retained In The Compendium For Reference Purposes (Circular No : 97 [F. NO. 200/29/72-IT(A-I)] [Dated 14-12-1972]

Section 2(42A) : Instructions regarding determination of the ‘date of transfer’ and holding period for purposes of capital gains qua transactions in securities (Circular No : 704) (Dated :28-04-1995)

Section 2(42A) : Section 2(42A) Of The Income-Tax Act, 1961 – Capital Gains – Short-Term Capital Assets – Capital Gains In Respect Of Units Of Mutual Funds Under Fixed Maturity Plans On Extension Of Their Term CIRCULAR NO.6 OF 2015 [F.NO.133/39/2014-TPL] [09-04-2015]

Section 2(42A)/ 2(42B) : Section 2(42a)/(42b) Of The Income-Tax Act, 1961 – Capital Gains Short-Term Capital Assets/Gains – Whether Gains Arising On Exchange Of Gold Bonds At The Time Of Their Redemption Is Short-Term Capital Gain – Whether Answer To The Query Would Depend Upon The Time That Has Passed Between Their Date Of Redemption And Subsequent Sale CIRCULAR : NO. 415 [F. NO. 207/7/85-IT (A-II)] [14-03-1985]

Section 2(47) : Securities lending scheme of Securities and Exchange Board of India (Circular No : 751) (Dated : 10-02-1997)

Section 2(47) : Section 2(47) Of The Income-Tax Act, 1961 – Capital Gains-Transfer – Clarification Regarding Tax Exemption Under Section 54e On Sale Of Capital Assets Converted Into Stock-In-Trade CIRCULAR NO. 560, [Dated 18-05-1990]

Section 2(47) : Section 2(47) Of The Income – Tax Act, 1961 – Capital Gains – Transfer – Devaluation Of Currency – Matters Concerning Additional Rupee Liability In Regard To Assets Imported Before But Installed After The Date Of Devaluation And Concerning Gains On Foreign Exchange In Respect Of Equity Shares Clarified LETTER [ Dated 04-01-1967]

Section 2 : Taxability of allowances received by persons having income under the head ‘Salaries’ (Circular No : 701) (Dated : 23-03-1995)

Section 4 : Section 4, Read With Section 10(37), Of The Income-Tax Act, 1961 And Section 96 Of The Right To Fair Compensation And Transparency In Land Acquisition, Rehabilitation And Resettlement Act, 2013 (Rfctlarr Act) – Income – Chargeable As – Taxability Of Compensation Received By Land Owners For Land Acquired Under Rfctlarr Act  CIRCULAR NO.36/2016 [F.NO.225/88/2016-ITA.II] [25-10-2016]

Section 4 : Section 4 of the income-tax act, 1961 – association of person – assessable as – clarification regarding taxability of consortium members CIRCULAR NO.7/2016 [F.NO.225/2/2016/ITA.II] [07-03-2016]

Section 4 : Section 4 Of The Income – Tax Act, 1961 – Income – Chargeable As – Section 28(I) Of The Income-Tax Act, 1961 – Business Loss/Deductions – Allowable As – Guidelines Regarding Taxation Of Income Of Artists, Entertainers, Sportsmen, Etc., From International/ National/Local Events CIRCULAR NO.787, [Dated 10-02-2000]

Section 4 : Taxability of ex gratia payment made by Central Government/State Government/Local Authority/Government Public Sector Undertaking to heirs of employee on his death, etc. (Circular No : 776) (Dated : 08-06-1999)

Section 4 : Taxability of lump sum payment made gratuitously or by way of compensation or otherwise to widow/other legal heirs of an employee (Circular No : 573) (Dated : 21-08-1990)

Section 4 :  Whether award received by an amateur sportsman is taxable as his income in his hands (Circular No : 447) (Dated : 22-01-1986)

Section 4 : Whether clause (a) of sub-section (1) should be invoked in cases where consideration for transfer of property is determined/approved by Central Government/Reserve Bank (Circular No : 136)  (Dated : 24-05-1975)

Section 4 : Section 4 Of The Income – Tax Act, 1961 – Income – Chargeable As – Taxability Of Gurudakshina  LETTER : NO. 290/26/MO/IM(I) [19-12-1976]

Section 4 : Taxability of subsidy – Revenue receipt or capital receipt – “10 per cent Central Outright Grant of Subsidy Scheme, 1971” (Circular No : 142) (Dated : 01-08-1974)

Section 4 : Section 4 Of The Income-Tax Act, 1961 – Income-Chargeable As – Assessment Of Exiting Banks And Their Shareholders And Corresponding New Banks In The Context Of Nationalisation And Payment Of Compensation – Guidelines There For CIRCULAR : NO. 63 [F.NO. 207/6/70-IT(A-II)], [16-08-1971]

Section 4 : Section 4 Of The Income – Tax Act, 1961 – Income – Chargeable As Income Of Deity – Whether Earned Or Unearned Income LETTER F. NO. 36/16/65-IT(A-I) [25-04-1966]

Section 4 : Section 4 Of The Income-Tax Act, 1961 – Income-Chargeable As – Collection Charges Earned By Employers Under Pay Roll Savings Scheme – Whether Liable To Be Taxed In The Hands Of Recipent-Employer CIRCULAR : NO. 1 (XLVII-12) [16-01-1962]

Section 5 : Section 5 of the income-tax act, 1961 – income – accrual of – clarification regarding liability to income-tax in india for a non-resident seafarer receiving remuneration in nre (non-resident external) account maintained with an indian bank – corrigendum to circular no. 13/2017 [f.no.500/07/2017-ft&tr-v], dated 11-4-2017 CIRCULAR NO. 17/2017 [F.NO.500/07/2017-FT&TR-V] [26-04-2017]

Section 5 :  Section 5 of the income-tax act, 1961 – income – accrual of – clarification regarding liability to income-tax in india for a non-resident seafarer receiving remuneration in nre (non-resident external) account maintained with an indian bank CIRCULAR NO.13/2017 [F.NO.500/07/2017-FT&TR-V] [11-04-2017]

Section 5 : Whether World Bank Mission Staff and other international organisations are exempt  Circular No : 637 [Dated 02-09-1992]

Section 5 :  Whether award received by an amateur sportsman is taxable as his income in his hands (Circular No : 447) (Dated : 22-01-1986)

Section 5 :  Section 5 of the income-tax act, 1961 – income- accrual of – interest on cumulative deposit schemes of private sector undertakings – whether should be taxed on accrual basic annually CIRCULAR NO. 409 [F. NO. 178/2/85-IT(A-I)] [12-02-1985]

Section 5 :  Section 5 Of The Income-Tax Act, 1961 – Income- Accrual Of – Interest On Deposit Made Under National Deposit Scheme – Whether Taxable In The Year Of Accrual CIRCULAR NO. 406 [F. NO. 178/289/84-IT(A-I)] [15-01-1985]

Section 5 : Section 5 Of The Income-Tax Act, 1961 – Income- Accrual Of – Interest On Cumulative Deposit Scheme Of Government Undertakings – Whether Should Be Taxed On Accrual Basic Annually CIRCULAR : NO. 371 [F. NO. 178/44/80-IT(A-I)] [21-11-1983]

Section 5 : Taxation of dividends received from U.K. after April 5, 1965 for the purpose of section 5(1)(c) – Applicability of Supreme Court decision in Clive Insurance’s case (Circular No : 369)  (Dated :17-09-1983)

Section 5 :  Deposits In 5-Year, 10-Year And 15-Year Post Office Savings Banks (Cumulative Time Deposits) Accounts – Whether Exempt Under Clause (Xvi) Of Sub-Section (1) LETTER : F. NO. 4/21/63-WT [27-12-1963]

Section 5 : Section 5 Of The Income-Tax Act, 1961 – Income- Accrual Of – Whether Interest Earned On Principle Amount Of Deposits Under Reinvestment Deposit/Recurring Deposit Schemes, Can Be Said To Have Accrued Annually And, If So, Whether Depositor Is Entitled To Claim Benefit Of Deduction In Respect Of Interest Which Has Accrued CIRCULAR NO.243 [F.NO. 178/65/77-IT(A-I)], [22-06-1978]

Section 5 : Income- Accrual Of – Managing Agency Commission Surrendered Wholly Or In Part By Managing Agents – When It Should Not Be Taxed In Their Hands CIRCULAR : NO. 26(XLVII-5) [21-10-1953]

Section 5 : Interest on doubtful debts credited to suspense account (Circular No : 41/V/6/D of 1952 [F. No. 27(44)/II of 1952]) (Dated : 06-10-1952)

Section 5 : Income accruing or arising through or from business connection in India – Non-residents – Liability to tax under clause (i) of sub-section (1) (Circular No : 163) (Dated : 29-05-1975) 

Section 6 : Clarification regarding liability to income-tax in India and deduction of tax at source of members of the crew of foreign going Indian ship (Circular No : 586) (Dated :  28-11-1990)

Section 6 : Location of assets – Instructions for general guidance (Circular No : 392) (Dated : 24-08-1984)

Section 6 :  FINANCE ACT, 2003 – EXPLANATORY NOTES ON PROVISIONS RELATING TO CIRCULAR NO. 7/2003 [05-09-2003]

Section 6 : Section 6 Of The Income-Tax Act, 1961 – Residential Status – Draft Guiding Principles For Determination Of Place Of Effective Management (Poem) Of A Company LETTER [F.NO.142/11/2015-TPL][23-12-2015]

Section 6 : Section 6 Of The Income-Tax Act, 1961 – Residential Status – Guiding Principles For Determination Of Place Of Effective Management (Poem) Of A Company CIRCULAR NO.6 OF 2017 [F.NO.142/11/2015-TPL] [24-01-2017]

Section 6 : Section 6 Of The Income-Tax Act, 1961 – Residential Status – Clarification For Determination Of Place Of Effective Management (Poem) Of A Company, Other Than An Indian Company CIRCULAR NO.8 OF 2017 [F.NO.142/11/2015-TPL] [23-02-2017]

Section 9 : Section 9 Of The Income-Tax Act, 1961 – Income Deemed To Accrue Or Arise In India – Clarifications On Indirect Transfer Provisions Under Said Act – Operation Of Circular No.41/2016, Dated 21-12-2016 Kept In Abeyance For Time Being In Force CIRCULAR NO.4 OF 2017 [F.NO.500/43/2012-FT&TR-IV] [20-01-2017]

Section 9 : Section 9 Of The Income-Tax Act, 1961 – Income Deemed To Accrue Or Arise In India – Clarifications On Indirect Transfer Provisions Under Said Act CIRCULAR NO.41 OF 2016 [F.NO.500/43/2012-FT&TR] [21-12-2016]

Section 9 : Deemed to accrue or arise in India – Withdrawal of Circulars No. 23, dated 23rd July, 1969, No. 163, dated 29th May, 1975 and No. 786, dated 7th February, 2000 (Circular No : 7/2009 ) (Dated : 22-10-2009)

Section 9 : Income deemed to accrue or arise in India – Taxation of Business Process Outsourcing Units in India (Circular No : 1/2004 ) (Dated : 02-01-2004)

Section 9 : Instruction to subordinate authorities – Extension of due date for filing the return of gifts for assessment year 1990-91 in certain cases (Circular No : 602 ) (Dated : 05-06-1991)

Section 9 : Section 9 Of The Income-Tax Act, 1961 – Income Deemed To Accrue Or Arise In India – Manner Of Determination Of Fair Market Value And Reporting Requirement For Indian Concern – Indirect Transfer Provisions – Draft Rules LETTER F.NO.142/26/2015-TPL][23-05-2016]

Section 9 : FINANCE ACT, 2003 – EXPLANATORY  CIRCULAR NO. 7/2003 [05-09-2003]

Section 9 : Whether award received by an amateur sportsman is taxable as his income in his hands (Circular No : 447 ) (Dated : 22-01-1986)

Section 9 :  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 sub-section (1) (Circular No :382 ) (Dated : 04-05-1984)

Section 9 : Income accruing or arising through or from business connection in India – Non-residents – Liability to tax under clause (i) of sub-section (1) (Circular No : 23 ) (Dated : 23-07-1969)

Section 9 : Section 9 Of The Income – Tax Act, 1961 – Income – Deemed To Accrue Or Arise In India – Application Of Section 9(1)(Iii) To Sikkim LETTER E/275/118A/77-II(B), [07-11-1978]

Section 9 : Section 9 Of The Income-Tax Act, 1961 – Income-Deemed To Accrue Or Arise In India – Income Accruing Or Arising Through Or From Business Connection In India – Non-Resident – Liability To Tax Under Clause (I) Of Sub-Section (1) Of Section 9 CIRCULAR NO.163 [F.NO.488/23/73-FTD] [29-05-1975]

Section 9 : Foreign insurance companies doing re-insurance business in India – No uniform principle could be laid down – ITO to examine each case and decide about taxability (Circular No : 35(XXXIII-7) of 1956 [F. No. 51(5)-IT/54] ) (Dated : 03-09-1956)

Section 9 : Section 9 Of The Income-Tax Act, 1961 – Income-Deemed To Accrue Or Arise In India – Goods Purchased In India For Export To Non-Residents Through Commission Agents – Liability To Tax Under Section 42 Of 1922 Act CIRCULAR : NO. 4(XLIII-8) [24-02-1958]

Section 9 : Liability to Indian income-tax of non-resident exporters of goods to India and of foreign agents of Indian exporters under section 42 of 1922 Act (Circular No : 17(XXXVII-1) [F. No. 26(26)-IT/53] ) (Dated : 17-07-1953)

Section 9 : Section 9 Of The Income-Tax Act, 1961 – Income-Deemed To Accrue Or Arise In India – Assessment Of British And Other Foreign Companies – Section 42(1) Of 1922 Act Read With Rule 33 Of 1922 Rules [Corresponding To Rule 10 Of 1962 Rules] CIRCULAR : NO. 7 [C. NO. 27(17)-IT/41] [10-02-1942]

Section 9A :  Section 9a Of The Income-Tax Act, 1961, Read With Rule 10va Of The Income-Tax Rules, 1962 – Certain Activities Not To Constitute Business Connection In India – Notified Committee For Purposes Of Rule 10va(4) ORDER [F.NO. 173/237/2016-ITA-I][06-05-2016]

Section 10 : Finance act, 2006 – explanatory notes on provisions relating to direct taxes CIRCULAR NO. 14/2006 [28-12-2006]

Section 10 : Explanatory notes on provisions relating to direct taxes (other than banking cash transaction tax and fringe benefit tax) CIRCULAR NO. 3/2006 [27-02-2006]

Section 10 : Finance Act, 2003 – Explanatory Notes On Provisions Relating To Direct Taxes CIRCULAR NO. 7/2003 [05-09-2003]

Section 10 : 7% Savings Bonds, 2002 (Circular No : CO.DT.13.01.289/2047/2002-03) (Dated : 04-10-2002)

Section 10: Interest income of non-resident Indians – Tax problems of non-resident Indians repatriated from Kuwait (Circular No : 604)  (Dated : 11-06-1991)

Section 10 How exemption is to be allowed qua value of leave travel concession where employee is entitled to more than one LTC in a block of 4 years (Circular No : 413) (Dated : 04-03-1985)

Section 10 : Exemption of interest on savings certificates under clause (15)(ii) – Interest on holdings in the names of wife and minor children whether eligible for exemption – Exemption in the event of death of one of the joint holders (Circular No : 218) (Dated : 30-04-1977)

Section 10 : Section 10(10) Of The Income-Tax Act, 1961 – Gratuity – Exemption Limit Specified Under Sub-Clause (Iii) Of Clause (10) Of Section 10 LETTER F. NO. 194/6/73-IT(A-I) [19-06-1973]

Section 10 : Section 119 Of The Income-Tax Act, 1961 – Income-Tax Authorities – Instructions To Subordinate Authorities ORDER F. NO. 212/98/72-IT (A-II)[18-11-1972]

Section 10 : Expressions “salary” and “year” as used in clause (10) as it stood prior to its substitution by Finance Act, 1974 – Interpretation of (Circular No : 46) (Dated : 14-09-1970)

Section 10 :Section 10(16) Of The Income – Tax Act, 1961 – Scholarships To Meet Cost Of Education – Specific Cases Where They Have Been Treated As Exempt From Tax Under Clause (16) LETTER F. NO. 25/37/66-IT(A-I) [02-12-1966]

Section 10 : Exemption of remuneration of foreign technicians under sub-clauses (vii) and (viia) of clause (6) (Circular No : O.M No. 22/26/66-IT(A-I)) (Dated :16-11-1966)

Section 10 : Section 10(16) Of The Income – Tax Act, 1961 – Scholarships Annual Allowance Payable To Retired Scientists Under A Scheme Instituted By Indian Council Of Agricultural Research – Not To Be Exempt Under Clause (16) As The Same Being Paid For Their Maintenance LETTER F. NO. 24/35/66-IT(A-I) [04-10-1966]

Section 10 : Special allowance or benefit being reasonable and not disproportionately high – No details of expenses actually incurred need be asked for the purpose of granting exemption under section 4(3)(vi) of 1922 Act Circular no : 33(LXXVI-5) [01-08-1955]

Section 10(2) : Claim for depreciation – Where required particulars have not been furnished (Circular No : 29-D(XIX-14) [F. No. 45/239/65-ITJ]) (Dated : 01-08-1965)

Section 10(2A) : FIRM – SHARE OF PROFITS TO PARTNER OF FIRM – CLARIFICATION ON INTERPRETATION OF PROVISIONS OF SECTION 10(2A) IN CASES WHERE INCOME OF FIRM IS EXEMPT (Circular No : 8/2014 [F.NO.173/99/2013-ITA-I]) (Dated :31-03-2014)

Section 10(3) : Clarification regarding exemption of interest on Non-Resident (External) Accounts in case of joint account holders (Circular No : 592)  (Dated :04-02-1991)

Section 10 (3) : Effect of withdrawal of tax exemption in respect of receipts of casual and non-recurring nature on liability to tax in respect of gifts (Circular No : 158) (Dated : 27-12-1974)

Section 10(3) : Section 10(3) Of The Income – Tax Act, 1961 – Casual And Non – Recurring Receipts – Soviet Land Nehru Award – Institution Of Prizes For Best Literary And Journalistic Work – Exemption From Tax LETTER F. NO. 24/42/66-IT(A-I) [03-02-1966]

Section 10(3) : SECTION 10(3) OF THE INCOME-TAX ACT, 1961 – CASUAL AND NON – RECURRING RECEIPTS EXEMPTION OF FREE OR CONFESSIONAL PASSAGE ON HOME LEAVE TO EMPLOYEES OF FOREIGN NATIONALITY UNDER SECTION 4(3)(Via) OF 1922 ACT  LETTER : F. NO. 1(9)/58-TPL [19-05-1958]

Section 10(4) : Clarification regarding exemption of interest on Non-Resident (External) Accounts in case of joint account holders (Circular No : 592)  (Dated :04-02-1991)

Section 10(4) : Interest income of non-resident Indians – Tax problems of non-resident Indians repatriated from Kuwait (Circular No : 590)  (Dated : 30-01-1991)

Section 10(4A) : Section 10(4a) Of The Income-Tax Act,1961 – Exemptions – Wealth-Tax On Moneys Lying To Credit In A Non-Resident (External) Account Belonging To A Person Resident Outside India – Whether Deposits Held By A Person Of Indian Origin Or Citizen In Nre Account During His Residence In The Foreign Country Will Also Be Exempt Under Clause (Xxxiii) Of Sub-Section (1) CIRCULAR : NO. 411 [F. NO. 317/5/85-WT] [25-02-1985]

Section 10 (5) : Criteria for determining “home district” for the purpose of exemption under clause (5) (Circular No : 211) (Dated : 26-02-1977)

Section 10(5) : Section 10(5) of the income-tax act, 1961 – leave travel concession – exemption of interest on savings certificates under clause (15)(ii) – interest on holdings in the names of wife and minor children whether eligible for exemption – exemption in the event of death of one of the joint holders CIRCULAR NO. 1(XLVII-9)-D OF 1958[20-05-1958]

Section 10 (10) : Exemption of commuted pension – Extent thereof under clause (10A)(i) (Circular No : 286) (Dated :17-11-1980)

Section 10(10) : Section 10(10) of the income-tax act, 1961 – gratuity exemption of gratuity – scope of clause (10) as it stood prior to amendments made by finance acts, 1972, 1974 and 1983 LETTER : F. NO. 1(79)/62-TPL [13-12-1962]

Section 10(10A) Commutation of pension received by Judges of the Supreme Court and High Courts (Circular No : 623) (Dated :06-01-1992)

Section 10(10AA) : Amount received on encashment of leave salary due to employee either in service or at the time of retirement – Whether taxable as part of salary income (Circular No : 312 ) (Dated :31-08-1981)

Section 10(10C) Compensation received on voluntary retirement under section 10(10C) – Whether eligible for relief under section 89(1) also – Clarification regarding (Circular No : F.No. 184/7/2003 ) (Dated :04-03-2004)

Section 10(10C) Clarification of queries regarding guidelines for purposes of section 10(10C) (Circular No : 640 ) (Dated : 26-11-1992)

Section 10(10C) : Section 10(10c) Of The Income-Tax Act, 1961 – Voluntary Retirement Payments – Clarification Of Queries Regarding Guidelines For Purposes Of Section 10(10c) CIRCULAR NO. 641 [26-11-1992]

Section 10(13A) : Section 10(13A) Of The Income-Tax Act, 1961 – House Rent Allowance – Exemption Of House Rent Allowance Under Clause (13a) Of Section 10 Eligibility And Computation CIRCULAR NO. 90 [F. NO. 275/79/72-ITJ] [26-06-1972]

Section 10 (13A ): Section 10(13A) Of The Income – Tax Act, 1961 – House Rent Allowance – Exemption Of House Rent Allowance Under Clause (13a) – Eligibility And Computation LETTER F. NO. 12/19/64-IT(A-I) [02-01-1967]

Section 10(13A) : Section 10(13a) Of The Income – Tax Act, 1961 – House Rent Allowance Exemption Of House Rent Allowance – Under Clause (13a) – Eligibility And Computation LETTER F. NO. 12/19/64-IT(B) [22-02-1966]

Section 10 (13A) : Section 10(13a) Of The Income – Tax Act, 1961 – House Rent Allowance – Cash Equivalent Of Leave Salary Payable To Legal Heirs On The Death Of Government/Non-Government Employees – Whether Taxable Under The Head “Salaries” LETTER : NO. 35/1/65-IT(B) [05-11-1965]

Section 10 (14) : Clarification Regarding Taxability Of Transport Allowance (Circular No : 764) (Dated : 20-02-1998)

Section 10(14) : Section 10(14) Of The Income – Tax Act, 1961 – Special Allowance Incentive Bonus To Lic Development Officers  LETTER F. NO. 149/25/96-TPL [12-03-1997]

Section 10(14) : Section 10(14) Of The Income-Tax Act, 1961 – Special Allowance – Whether Tax Is Not To Be Deducted At Source From Conveyance Allowance Where Disbursing Authority Is Satisfied That Conveyance Allowance Is Exempt Under Section 10(14) CIRCULAR : NO. 196 [F. NO. 275/29/76-ITJ] [31-03-1976]

Section 10(14) : City compensatory allowance – Whether exempt under clause (14) (Circular No : 89) (Dated : 23-06-1972)

Section 10(14) : Section 10(14) Of The Income-Tax Act, 1961 – Special Allowance Outfit Allowance To Ncc Officers – Whether Exempt Under Clause (14) LETTER F. NO. 24/30/63-IT(A-I) [30-03-1964]

Section 10(15) : Clarification regarding exemption under section 10(15)(iic) of the Income-tax Act, etc., of 9% Relief Bonds, 1987 (Circular No : 673) (Dated : 21-12-1993)

Section 10(15) : Exemption of interest on savings certificates under clause (15)(ii) – Interest on holdings in the names of wife and minor children whether eligible for exemption – Exemption in the event of death of one of the joint holders (Circular No : 102)  (Dated : 03-02-1973)

Section 10(15) : Whether interest earned from cumulative time deposit held under Post Office Savings Bank (Cumulative Time Deposits) Rules, 1959, is also exempt under clause (15)(ii) of section 10 (Circular No : 410) (Dated : 12-02-1985)

Section 10(15)(iv) : Section 10 (15)(iv) of the income-tax act, 1961 – interest payable by industrial undertakings, industrial finance corporation, etc., on money’s borrowed exemption of interest payable by industrial undertaking on long-term loan raised/debt incurred abroad under sub-clause (iv)(c) of clause (15) LETTER F. NO. 21/221/64-IT(A-I)[24-08-1964]

Section 10(15A) : Scholarships to meet cost of education – Specific cases where they have been treated as exempt from tax under clause (16) (Circular No :11(XXIII-24) [F. No. 27/67/60-IT(A-I)]) (Dated :04-04-1961)

Section 10(15A) : Scholarships to meet cost of education – Specific cases where they have been treated as exempt from tax under clause (16) (Circular No : 49(XXIII-12)) (Dated : 13-12-1956)

Section 10(16) : Scholarships to meet cost of education – Specific cases where they have been treated as exempt from tax under clause (16) (Circular No : 3(XX-III-23)) (Dated : 12-01-1959)

Section 10(16) : Section 10 (16) Of The Income-Tax Act, 1961 – Scholarship – Scholarships – To Meet Cost Of Education – Specific Cases Where They Have Been Treated As Exempt From Tax Under Clause (16) LETTER F. NO. 24/2/69-IT(A-I)DATED 14-1-1968

Section 10(16) : Section 10(16) Of The Income – Tax Act, 1961 – Scholarships – Scholarships To Meet Cost Of Education – Specific Cases Where They Have Been Treated As Exempt From Tax Under Clause (16) LETTER F. NO. 24/22/67-IT(A-I)DATED 7-7-1967

Section 10(16) : Section 10 (16) Of The Income-Tax Act, 1961 – Scholarships – Scholerships – To Meet Cost Of Education – Specific Cases Where They Have Been Treated As Exempt From Tax Under Clause (16) LETTER F. NO. 25/37/66-IT(A-I)DATED 2-12-1966

Section 10(16) : Section 10(16) Of The Income – Tax Act, 1961 – Scholarships To Meet Cost Of Education – Specific Cases Where They Have Been Treated As Exempt From Tax Under Clause (16) LETTER F. NO. 24/25/68-IT(A-I)DATED 18-9-1966

Section 10(16) : Section 10(16) Of The Income-Tax Act, 1961 – Scholarships LETTER F. NO. 24/7/64-IT(A-I)DATED 24-3-1964

Section 10(16) : Section 10(16) Of The Income-Tax Act, 1961 – Scholarships To Meet Cost Of Education – Specific Cases Where They Have Been Treated As Exempt From Tax Under Clause (16) LETTER : F. NO. 24/4/64-IT(A-I)DATED 12-2-1964

Section 10(16) : Section 10(16) Of The Income-Tax Act, 1961 – Scholarships To Meet Cost Of Education – Specific Cases Where They Have Been Treated As Exempt From Tax Under Clause (16) LETTER : F. NO. 24/34/62-IT(A-I), DATED 25-1-1963

Section 10(17A) SECTION 10(17A) OF THE INCOME-TAX ACT, 1961 – AWARDS – AWARDS INSTITUTED/APPROVED BY THE CENTRAL/STATE GOVERNMENT UNDER CLAUSE (17A) FOR THE PURPOSE OF EXEMPTION OF PAYMENT MADE IN PURSUANCE THEREOF ORDER (Circular No : [F.NO.199/03/2013-ITA.1]) (Dated : 28-01-2014)

Section 10(17A) SECTION 10(17A) OF THE INCOME-TAX ACT, 1961 – AWARDS – AWARDS INSTITUTED/APPROVED BY THE CENTRAL/STATE GOVERNMENT UNDER CLAUSE (17A) FOR THE PURPOSE OF EXEMPTION OF PAYMENT MADE IN PURSUANCE THEREOF – CLARIFICATION ON TAXABILITY OF AWARDS FOR SPORTSMEN (Circular No : 2/2014 [F.NO.199/01/2014-ITA.I]) (Dated :20-01-2014)

Section 10(18)  : State awards for films – Exemption from tax (Circular No : 22(XXIII-22) [F. No. 42/60-IT(A-I)]) (Dated :12-09-1960)

Section 10(21) : Section 10(21) Of The Income-Tax Act, 1961 – Scientific Research Association – Requirements Laid Down In Proviso Inserted In Section 10(21) By Finance Act, 1983 With Effect From 1-4-1984 – For Their Compliance Whether It Will Be Necessary That Associations Are Issued Notices Under Section 139(2) And Returns Are Scrutinised For Fulfilment Of Conditions In Case Returns Are Not Filed Voluntarily  CIRCULAR : NO. 400 [F. NO. 194/10/81-IT(A-I)] [19-10-1984]

Section 10(22) : Whether since section 10(22) does not impose any restriction regarding mode of investments of funds, such institutions are not required to invest their funds in modes specified under section 11(5) (Circular No : 712 ) (Dated :25-07-1995)

Section 10(22) & 10 (22A) : Availability of exemption – Where educational institutions/hospitals are making profits (Circular No : F. No. 194/16-17-II(A-I))

Section 10(23) : Conditions specified under clause (23) whether cumulative conditions and all of them have to be satisfied before approved association or institution is granted exemption (Circular No : 398 ) (Dated : 17-10-1984)

Section 10(23C) :Sections 193, 194a And 194k, Read With Section 10(23c) Of The Income-Tax Act, 1961 – Deduction Of Tax At Source – Interest On Securi­ties/Interest Other Than ‘Interest On Securities’/Income In Respect Of Units – Exemption From Requirement Of Deduction Of Income-Tax At Source On Payment Of Income To World Renewal Spir­itual Trust, Mumbai Whose Income Is Exempt Under Section 10(23c) CIRCULAR NO. 3/2003 [11-03-2003]

Section 10(23C) : Payment of income by way of interest on securities to Ramakrishna Math and Ramakrishna Mission whose income is exempt under section 10(23C)(iv) (Circular No : 745 ) (Dated :19-07-1996)

Section 10(23C) Fund/institution recognised under section 10(23C)(iv)/(v) – Whether recognition under section 80G is automatic (Circular No : 416 ) (Dated :11-04-1985

Section 10(23C)(iv) Where donations in kind are not in form of jewellery, furniture or any other notified article (Circular No : 580)  (Dated :  14-09-1990)

Section 10(23C)(iv) :  Whether Build-Own-Lease-Transfer (BOLT) Scheme of Indian Railways shall be eligible for benefit under section 80-IA, since it is not legally possible for any enterprise other than Indian Railways to maintain and operate Railway System (Circular No :733 , Dated : 03-01-1996)

Section 10(23C)(iv) : Exemption from requirement of deduction of income-tax at source on payment of income to Ramakrishna Math and Ramakrishna Mission whose income is exempt under section 10(23C)(iv) of the Income-tax Act, 1961 (Circular No : 3/2002 ) (Dated : 28-06-2002)

Section 10(23C)(iv) : Issue/approval of notifications under section 10(23C)(iv) or section 35(1)(ii)/(iii) after completion of assessment, rectification of mistake consequent thereto (Circular No : 725 ) (Dated : 16-10-1995)

Section 10(23C)(iv) : Sections 193, 194, 194a And 194k, Read With Section 10(23c)(Iv) Of The Income-Tax Act, 1961 – Deduction Of Tax At Source – Interest On Securities/Dividends/Interest Other Than ‘Interest On Securities’/Income In Respect Of Units – Exemption From Require­ment Of Deduction Of Income-Tax At Source On Payment Of Income To Shri Ram Chandra Mission, Chennai, Whose Income Is Exempt Under Section 10(23c) CIRCULAR NO. 2/2003 [11-03-2003]

Section 10(23C)(iv) : Section 10(23c)(Iv) Of The Income-Tax Act, 1961 – Exemptions – Charitable Or Religious Trusts/Institutions – Notified Funds Or Charitable Institutions CIRCULAR NO. 7/2010 [F. NO. 197/21/2010-ITA-I] [27-10-2010]

Section 10(23C)(vi) :Section 10(23c)(vi) of the income-tax act, 1961 – exemptions – university or other educational institutions – notified university or other educational institution – clarification on certain issues related to grant of approval and claim of exemption under section 10(23c)(vi) CIRCULAR NO.14/2015 [F.NO.197/38/2015-ITA-I] [17-08-2015]

Section 10(23D) : Whether benefit of ad hoc deduction for expenses @ 50 per cent of gross receipts of commission should be given to agents of those mutual funds which are notified by Central Government for purposes of section 10(23D) (Circular No : 677 ) (Dated :28-01-1994)

Section 10(23G) : Definition of “port” as infrastructural facility for the purpose of sections 10(23G) and 80-IA of the Income-tax Act, 1961 (Circular No : 10/2005 ) (Dated :16-12-2005)

Section 10(23G) : Definition of Port as Infrastructure facility for the purpose of sections 10(23G) and 80-IA (Circular No : 793 ) (Dated :23-06-2000)

Section 10(23G) : Computation of income falling under section 10(23G) (Circular No : 780) (Dated : 04-10-1999)

Section 10 (25) : Whether In Case Of A Provident Fund, Whose Income Is Exempt Under Section 10(25)(Ii), Established Under Scheme Under Employees’ Provident Funds And Miscellaneous Provisions Act, 1952, Income By Way Of Interest On Securities Of Central And State Governments May Be Paid To Such Provident Funds Without Deduction Of Income-Tax At Source (Circular no : 741) (Dated : 18-04-1996)

Section 10(26A) : Exemption of income accruing to residents of Ladakh – Scope thereof explained (Circular No : 67) (Dated : 23-09-1971)

Section 10(26BBB) : Section 10(26BBB) Of The Income-Tax Act, 1961 – Corporation Established For Welfare And Economic Upliftment Of Ex-Servicemen – Requirement Of Tax Deduction At Source In Case Of Corporations Whose Income Is Exempt Under Section 10(26bbb) – Exemption Thereof  CIRCULAR NO.7/2015 [F. NO. 275/50/2006-IT(B)] [23-04-2015]

Section 10A : Section 10a, Read With Section 10aa Of The Income-Tax Act, 1961 – Free Trade Zone – Clarification On Allowability Of Deduction Under Section 10a/10aa On Transfer Of Technical Manpower In Case Of Software Industry – Supersession Of Circular No. 12/2014, Dated 18-7-2014 CIRCULAR NO. 14/2014 [F.NO.178/84/2012-ITA.I] [08-10-2014]

Section 10A: Section 10a, Read With Section 10aa Of The Income-Tax Act, 1961 – Free Trade Zone – Clarification On Allowability Of Deduction Under Section 10a/10aa On Transfer Of Technical Manpower In Case Of Software Industry CIRCULAR NO. 12/2014 [F.NO.178/84/2012-ITA.I] [18-07-2014]

Section 10A : SECTION 10A, READ WITH SECTIONS 10AA & 10B OF THE INCOME-TAX ACT, 1961 – FREE TRADE ZONE – CLARIFICATION ON ISSUES RELATING TO APPLICABILITY OF CHAPTER IV OF THE ACT AND SET OFF AND CARRY FORWARD OF BUSINESS LOSSES (Circular No : 7/DV/2013 [FILE NO.279/MISC./M-116/20 ) (Dated :16-07-2013)

Section 10A : SECTION 10A, READ WITH SECTIONS 10AA & 10B OF THE INCOME-TAX ACT, 1961 – FREE TRADE ZONE – CLARIFICATION ON ISSUES RELATING TO EXPORT OF COMPUTER SOFTWARE (Circular No :  1/2013 [F. NO. 178/84/2012-ITA.I] ) (Dated :17-01-2013)

Section 10A : Clarification regarding tax holiday under sections 10A and 10B for units producing computer software in Export Processing Zones (EPZs), Software Technology Parks (STPs) or 100% Export-Oriented Units (EOUs) (Circular No :  694 ) (Dated :23-11-1994)

Section 10AA : Section 10a, Read With Section 10aa Of The Income-Tax Act, 1961 – Free Trade Zone – Clarification On Allowability Of Deduction Under Section 10a/10aa On Transfer Of Technical Manpower In Case Of Software Industry – Supersession Of Circular No. 12/2014, Dated 18-7-2014 CIRCULAR NO. 14/2014 [F.NO.178/84/2012-ITA.I] [08-10-2014]

Section 10AA: Section 10a, Read With Section 10aa Of The Income-Tax Act, 1961 – Free 12/2014 Trade Zone – Clarification On Allowability Of Deduction Under Section 10a/10aa On Transfer Of Technical Manpower In Case Of Software Industry CIRCULAR NO. 12/2014 [F.NO.178/84/2012-ITA.I] [18-07-2014]

Section 10AA : SECTION 10A, READ WITH SECTIONS 10AA & 10B OF THE INCOME-TAX ACT, 1961 – FREE TRADE ZONE – CLARIFICATION ON ISSUES RELATING TO APPLICABILITY OF CHAPTER IV OF THE ACT AND SET OFF AND CARRY FORWARD OF BUSINESS LOSSES (Circular No : 7/DV/2013 [FILE NO.279/MISC./M-116/20 ) (Dated :16-07-2013)

Section 10AA : SECTION 10A, READ WITH SECTIONS 10AA & 10B OF THE INCOME-TAX ACT, 1961 – FREE TRADE ZONE – CLARIFICATION ON ISSUES RELATING TO EXPORT OF COMPUTER SOFTWARE (Circular No :  1/2013 [F. NO. 178/84/2012-ITA.I] ) (Dated :17-01-2013)

Section 10B : SECTION 10A, READ WITH SECTIONS 10AA & 10B OF THE INCOME-TAX ACT, 1961 – FREE TRADE ZONE – CLARIFICATION ON ISSUES RELATING TO EXPORT OF COMPUTER SOFTWARE (Circular No :  1/2013 [F. NO. 178/84/2012-ITA.I] ) (Dated :17-01-2013)

Section 10B :  FINANCE ACT, 2006 – EXPLANATORY NOTES ON PROVISIONS RELATING TO DIRECT TAXES CIRCULAR NO. 14/2006 [28-12-2006]

Section 10B : Certain clarification regarding tax holiday under section 10B of the Income-tax Act to 100% Export Oriented undertaking (Circular No : 1/2005 ) (Dated : 06-01-2005)

Section 10B : Finance Act, 2003 – Explanatory Notes On Provisions Relating To Direct tax CIRCULAR NO. 7/2003 [05-09-2003]

Section 10B : Clarification regarding tax holiday under sections 10A and 10B for units producing computer software in Export Processing Zones (EPZs), Software Technology Parks (STPs) or 100% Export-Oriented Units (EOUs) (Circular No :  694 ) (Dated :23-11-1994)

Section 10C : Finance Act, 2003 – Explanatory Notes On Provisions Relating To Direct tax CIRCULAR NO. 7/2003 [05-09-2003]

Section 11 :  Section 11 Of The Income-Tax Act, 1961 – Charitable Or Religious Trust-Exemption Of Income From Property Held Under – Clarification Regarding Investment In ‘Kisan Vikas Patra’ And ‘Indira Vikas Patra’ CIRCULAR NO. 566 [17-07-1990]

Section 11 : Delay in filing application in Form No. 10 – Board’s order under section 119(2)(b) authorising Commissioner to admit belated applications (Circular No :  273 ) (Dated : 03-06-1980)

Section 11 : Section 11 Of The Income-Tax Act, 1961 – Charitable Or Religious Trust-Exemption Of Income From Property Held Under – Time For Filing Of Applications For Registration By Charitable And Religious Trusts – Extended Up To August 1973 CIRCULAR NO. 115 [F. NO. 180/21/73-IT (A-I)] [30-06-1973]

Section 11 : Section 11 Of The Income-Tax Act, 1961 – Charitable Or Religious Trust-Exemption Of Income From Property Held Under – Audit Report In Form No. 10b In Terms Of Rule 17b – Auditor Can Accept As A Correct List Of Specified Persons As Given By Managing Trustee While Filing Report CIRCULAR NO. 143 [F. NO. 180/74/73-IT(A-I)] [20-08-1974]

Section 11 : Repayment of debt incurred for purposes of trust/loans advanced by educational trusts to students for higher studies – Whether amounts to application of income (Circular No : 100 ) (Dated :24-01-1973)

Section 11 : Whether it could be regarded as having been applied to charitable purposes if trust invests amount received from sale of capital asset in acquiring another capital asset for trust (Circular No : 52 ) (Dated : 30-12-1970)

Section 11 : Legal position on issues pertaining thereto explained. (Circular No : 29 ) (Dated :23-08-1969)

Section 11 : Section 11 Of The Income-Tax Act, 1961 – Charitable Or Religious Trust – Exemption Of Income From Property Held Under – Eligibility Conditions CIRCULAR : NO. 12P(LXX-7) [26-11-1968]

Section 11 : Section 11 Of The Income-Tax Act, 1961- Charitable Or Religious Trust-Exemption Of Income From Property Held Under – Application Of Income To Charitable Purposes And Restriction Of Accumulation Of Trust Income In Terms Of Sub-Sections (1) And (2) As They Stood Between 1-4-1962 To 31-3-1971 (Prior To The Amendments Made By The Finance Act, 1970) – Taxability Of Income Under Sub-Sections (1) And (2) – Legal Position On Issues Pertaining Thereto Explained (Circular No : 5-P(LXX-6) of 1968 ) (Dated :19-06-1968)

Section 11 : Application of income to charitable purposes and restriction of accumulation of trust income in terms of sub-sections (1) and (2) as they stood between 1-4-1962 to 31-3-1971 (prior to the amendments made by the Finance Act, 1970) – Taxability of income under sub-sections (1) and (2) – Legal position on issues pertaining thereto explained (Circular No : 17(LXX-4) ) (Dated :02-06-1968)

Section 11 : Section 11 Of The Income-Tax Act, 1961 – Charitable Or Religious Trusts – Exemption Of Income From Property Held Under CIRCULAR : NO. 17(LXX-4) [02-06-1962]

Section 12A : Audit report in Form No. 10B in terms of rule 17B – Auditor can accept as a correct list of specified persons as given by managing trustee while filing report (Circular No : 143 [F. No. 180/74/73-IT(A-I)] ) (Dated :20-08-1974)

Section 12AA : Section 12aa Of The Income-Tax Act, 1961 – Charitable Or Religious Trust – Registration Procedure – Clarification On Cancellation Of Registration Under Section 12aa In Certain Circumstances CIRCULAR NO.21/2016 [F.NO.197/17/2016-ITA-I] [27-05-2016]

Section 13 : Clarification regarding applicability of section 13(1)(d) from assessment year 1984-85 and not from assessment year 1983-84 (Circular No : 596 ) (Dated :15-03-1991)

Section 13 : Requirements in sections 11(1)(a) and 13(1)(d) to be complied with before exemption can be availed under section 11 (Circular No : 335 ) (Dated :13-04-1982

Section 13 : Requirement of investing funds of trust in modes specified in section 13(5) during previous year commencing on or after April 1, 1981 in terms of section 13(1)(d) – Whether, in cases where previous year is calendar year 1981, assessment year for invoking of section 13(1)(d) would be assessment year 1982-83 or 1983-84(Circular No : 322 ) (Dated :16-01-1982)

Section 13 : Pending amendment to modify mode of investment under section 13(5), Commissioners authorised to issue/renew recognition under section 80G if holding of assets in immovable property by applicant trust alone is under consideration (Circular No : 317 ) (Dated :19-12-1981)

Section 13 : Whether provisions of section 13(2)(h), providing for forfeiture of exemption, apply with reference to shares in company initially settled on trust or donated to it subsequently (Circular No : 51 ) (Dated : 23-12-1970)

Section 13 : Direction to WTO/IAC for not initiating penalty proceedings under clauses (a) and (c) of sub-section (1) in respect of assessment year 1985-86 – Order under section 13(1) F. No. 281/8/86-IT (INV. III) [14-02-1986]

Section 13A : Section 13a Of The Income-Tax Act, 1961 – Political Parties-Income Of – Filing Of Returns By Political Parties/Its Units At State Or District Level In Terms Of Sub-Section (4b) – Obligation Therefor CIRCULAR : NO. 412 [F. NO. 200/84/79-IT (A-I)] [02-03-1985]

Section 14A  : ##### (Circular No : 5/2014 [F.NO.225/182/2013-ITA.II] ) (Dated : 11-02-2014

Section 14A :  Clarification regarding restriction on re-opening of completed assessments on account of provisions of section 14A (Circular No :11/2001) (Dated : 23-07-2001)

Section 15 : Amount received on encashment of leave salary due to employee either in service or at the time of retirement – Whether taxable as part of salary income (Circular No : 312 ) (Dated :31-08-1981)

Section 15 : Cash equivalent of leave salary payable to legal heirs on the death of Government/non-Government employees – Whether taxable under the head “Salaries (Circular No : 309) (Dated :03-07-1981)

Section 15 : Pension received by erstwhile officials of United Nations – Whether exempt from tax in view of section 2 of UN (Privileges and Immunities) Act, 1947 (Circular No : 293 ) (Dated :10-02-1981)

Section 15 : Salary and pension received from foreign Governments – Whether taxable under the head “Salaries” (Circular No : 2(LVIII-32)-D of 1966 ) (Dated :21-02-1966)

Section 16 :  Deductions under clause (i) as it stood prior to its substitution, and under clauses (iii) to (v) as they stood prior to their omission, by Finance Act, 1974 with effect from 1-4-1975 – Clarifications on certain issues retained in the compendium for reference purposes Circular No 10 [Dated 26-03-1969]

Section 16 :  Deductions under clause (i) as it stood prior to its substitution, and under clauses (iii) to (v) as they stood prior to their omission, by Finance Act, 1974 with effect from 1-4-1975 – Clarifications on certain issues retained in the compendium for reference purposes Circular No 15 [08-05-1969]

Section 16 :  Deductions under clause (i) as it stood prior to its substitution, and under clauses (iii) to (v) as they stood prior to their omission, by Finance Act, 1974 with effect from 1-4-1975 – Clarifications on certain issues retained in the compendium for reference purposes Circular No 44 [04-08-1970]

Section 17 : Taxability of the perquisite on shares issued to employees at less than market price (Circular : 710 ) (Dated : 24-07-1995)

Section 17 : Rule 3(g) of Income-tax Rules – Valuation of perquisite on account of services of household servants (Circular No : 662 ) (Dated : 27-09-1993)

Section 17 : Taxability Of Allowances Received By Persons Having Income Under The Head ‘Salaries’ CIRCULAR NO.701, [23-03-1995]

Section 17 : Valuation of perquisites in the form of reimbursement of medical expenses/provisions of medical facilities by an employer (Circular No : 603 ) (Dated : 06-06-19971)

Section 17 : Section 17 Of The Income-Tax Act, 1961 – Salary, Perquisite And Profits In Lieu Of Salary – Reimbursement Of Medical Expenses On Treatment In Recognised Public Hospital In India-Clarification Regarding CIRCULAR NO. 481 [F.NO. 200/14/86-IT(AI)] [20-02-1987]

Section 17 : Section 17 Of The Income-Tax Act, 1961 – Salary, Perquisite And Profits In Lieu Of Salary – Valuation Of Perquisites In The Form Of Reimbursement Of Medical Expenses/ Provision Of Medical Facilities By The Employer-Clarifications Regarding CIRCULAR : NO. 445 [F. NO. 200/177/84-IT(A-I)] [31-12-1985]

Section 17 : Section 17 Of The Income-Tax Act, 1961 – Salary, Perquisite And Profits In Lieu Of Salary – Valuation Of Perquisites In The Form Of Reimbursement Of Medical Expenses/Provision Of Medical Facilities By The Employer – Clarification Regarding. Circular No. 336 Dated 16-4-1982 CIRCULAR NO. 376 [F.NO. 200/7/83-IT(AI)] [06-01-1984]

Section 17 : Rule 3(a)(iii) of Income-tax Rules – Valuation of perquisite represented by rent-free residential accommodation in the case of non-Government employees (Circular No : 374 ) (Dated : 14-12-1983)

Section 17 : Rule 3(a)(iii) of Income-tax Rules – Valuation of perquisite represented by free boarding and lodging in the case of hotel employees (Circular No : 311 ) (Dated : 24-08-1981)

Section 17 : Section 17 Of The Income-Tax Act, 1961 – Salary, Perquisite And Profits In Lieu Of Salary – Pension Received By Erstwhile Officials Of United Nations – Whether Exempt From Tax In View Of Section 2 Of Un (Privileges And Immunities) Act, 1947 (CIRCULAR NO.293 [F.NO. 200/140/80-IT(A-I)], [10-02-1981]

Section 17 : Norms and principles to be applied in assessing foreign/Indian participants in technical collaboration (Circular No : 151 ) (Dated : 25-11-1974)

Section 17 : Rule 3(a)(i) of Income-tax Rules – Valuation of perquisite represented by rent-free residential accommodation in the case of Government employees – Effect of amendments made by Income-tax (Third Amendment) Rules, 1974 (Circular No : 150) (Dated : 19-11-1974)

Section 17 :  Rule 3(a) to (c) of Income-tax Rules – Valuation of perquisites represented by rent-free residential accommodation, residential accommodation at concessional rent and motor cars – Effect of amendments made by Income-tax (Amendment) Rules, 1974 (Circular No : 130 ) (Dated : 16-03-1974)

Section 17 : Rule 3(g) of Income-tax Rules – Valuation of perquisite on account of services of household servants (Circular No : 122 ) (Dated : 19-10-1973)

Section 17 :  Section 17 Of The Income-Tax Act, 1961 – Salary, Perquisite And Profits In Lieu Of Salary – When Amount Of Managing Agency Commission Surrendered By Managing Agents, Other Than Managing Agents Who Are Public Limited Companies, Should Not Be Deemed To Be Gift Under Clause (C) Of Sub- Section (1) CIRCULAR : NO. 1 [F. NO. 1(6)/58-GT] [07-04-1959]

Section 17 : Rule 3(f) of Income-tax Rules – Valuation of perquisite by way of privilege passes/ticket order granted to railway employees (Circular No : 41 (LVIII-2)) (Dated : 27-10-1956)

Section 17 : Rule 3(a)(i) of Income-tax Rules – Valuation of perquisite represented by the rent-free residential accommodation in the case of military personnel on active service (Circular No. 35(20)-IT/49) (Dated : 06-09-1950)

Section 17 :  Section 17 Of The Income-Tax Act, 1961 – Salary, Perquisite And Profits In Lieu Of Salary – Profit Sharing Scheme Adopted By Employers – Payments Made Under – Whether Permissible Deduction CIRCULAR : NO. 64(XI-2) [F. NO. 27(10)-IT-51] [27-10-1951]

Section 17 : Section 17 Of The Income-Tax Act, 1961 – Salary, Perquisite And Profits In Lieu Of Salary – Disbursing Officers Directed To Take Into Account Value Of Rent-Free Accommodation For Computation Of Tax To Be Deducted At Source At The Time Of Payment Of Salary To Government Servants CIRCULAR : NO. 38-D(LXIII-1) [F.NO. 35(16)/IT/50] [09-07-1951]

Section 17 : Section 17 Of The Income-Tax Act, 1961 – Salary, Perquisite And Profits In Lieu Of Salary – Rule 3(A)(I) Of Income-Tax Rules – Valuation Of Perquisite Represented By The Rent-Free Residential Accommodation In The Case Of Military Personnel On Active Service CIRCULAR : NO. 5 [C. NO. 35(20)-IT/49] [06-09-1950]

Section 17(1) :Clarifications Regarding Use Of Form No. 16 For Pensioners Where Pensioners Are Drawing Their Pensions Through Banks CIRCULAR NO. 761 [13-01-1998].

Section 17(2) : Section 17(2) Of The Income-Tax Act, 1961 – Salaries – Perquisities – Implementation Of Recommendations Of Seventh Central Pay Commission – Instructions Regarding Fixation Of Pay And Payment Of Arrears OFFICE MEMORANDUM NO. 1-5/2016-IC [29-07-2016]

Section 17(2) : Rule 3(g) of Income-tax Rules – Valuation of perquisite on account of services of household servants (Circular No : 662 ) (Dated : 27-09-1993)

Section 22 : Tenant co-partnership co-operative housing societies – Whether legal ownership in flats can be said to vest in individual members themselves and not in co-operative society (Circular No. 9) (Dated : 25-03-1969)

Section 22 : Custodian of evacuee property left in India and Pakistan – Whether he can be regarded as owner of property for the purposes of section 9 of 1922 Act and whether assessment should be made without any reference to section 41 of 1922 Act 2(XLVIII-2) [F. No. 73(36)-IT/54][13-06-1955]

Section 22 : Section 22 Of The Income-Tax Act, 1961 – Income From House Property-Chargeable As – Custodian Of Evacuee Property Left In India And Pakistan – Whether He Can Be Regarded As Owner Of Property For The Purposes Of Section 9 Of 1922 Act And Whether Assessment Should Be Made Without Any Reference To Section 41 Of 1922 Act CIRCULAR : NO. 1 [C. NO. 13(82)-IT/50] [25-01-1951]

Section 23 :  Section 23 Of The Income-Tax Act, 1961 – Income From House Property-Annual Value – Items Of Deductible Expenses And Extent To Which They Are To Be Allowed In Arriving At The Net Annual Value For The Purposes Of Valuing House Property CIRCULAR : NO. 8-D(WT) [08-08-1958]

Section 24 : House building advance taken by the Central Government servants under House Building Advance Rules – Whether interest on such advance can be allowed as deduction under sub-section (1)(vi) when interest becomes due or when it is actually paid (Circular No. 363 ) (Dated : 24-06-1983)

Section 24 : Fresh loan raised to repay original loan taken for constructing/ buying property – Whether interest payable on second loan would also be admissible as a deduction under clause (vi) of sub-section (1) (Circular No : 28 ) (Dated : 20-08-1969)

Section 28 : Section 28 Of The Income-Tax Act, 1961 – Whether Finance Charges Accruing And Arising To Hire Purchase Finance Companies Are In Nature Of Interest CIRCULAR NO. 738 [25-03-1996]

Section 28 : Clarification Regarding Calculation Of Deductions CIRCULAR NO. 571, [01-08-1990]

Section 28(i) : Section 28(i) Of The Income-Tax Act, 1961 – Business Income – Chargeable As – Lease Rent From Letting Out Buildings/Developed Space Along With Other Amenities In An Industrial Park/Sez To Be Treated As Business Income CIRCULAR NO.16/2017 [F.NO.279/MISC./130/2015/ITJ][25-04-2017]

Section 28(i) : Section 28(i) of the income-tax act, 1961 – business loss/deductions – allowable as – taxation of it-enabled business process outsourcing units in india CIRCULAR NO. 5/2004 [28-09-2004]

Section 28(i) : Section 28(I) Of The Income-Tax Act, 1961 – Business Loss/Deductions – Allowable As – Taxation Of Foreign Telecasting Companies – Guidelines For Computation Of Income-Tax, Etc. CIRCULAR NO. 742, [02-05-1996]

Section 28(i) : Section 28(I) Of The Income-Tax Act, 1961 – Business Loss/Deductions – Allowable As – Clarification Regarding Treatment Of Securities As Stock-In-Trade Or Investment CIRCULAR NO. 665 [05-10-1993]

Section 28(i) : Section 28(I) Of The Income-Tax Act, 1961 – Business Loss/Deductions – Allowable As – Rebate Allowed To Members By Consumer Co-Operative Stores – Whether Allowable As Business Deduction CIRCULAR NO. 117 [F. NO. 201/5/73-IT (A-II)] [22-08-1973]

Section 28(i) :  Section 28(i) of the income-tax act, 1961 – business loss/deductions – allowable as – loss arising due to embezzlement – whether it should be treated as incidental to business and should be allowed as deduction in the year in which it is discovered CIRCULAR : NO. 35-D (XLVII-20) [F. NO. 10/48/65-IT [24-11-1965]

Section 28(i) : Business income – Chargeable as – Distinction between shares held as stock-in-trade and shares held as investments – Tests for such a distinction (Circular No. 4/2007) (Dated : 15-06-2007)

Section 32 : Section 32 Of The Income-Tax Act, 1961 – Depreciation – Additional Depreciation Under Section 32(1)(Iia) For Assessees Engaged In Business Of Manufacture Or Production Of An Article Or Thing CIRCULAR NO.15/2016 [F.NO.279/MISC/140/2015/ITJ][19-05-2016]

Section 32 : DEPRECIATION – ALLOWANCE/RATE OF – CLARIFICATION ON TREATMENT OF EXPENDITURE INCURRED FOR DEVELOPMENT OF ROADS/HIGHWAYS IN BOT AGREEMENTS (CIRCULAR NO. 9/2014 [F.NO.225/182/2013/ITA.II] ) (Dated : 23-04-2014)

Section 32 :  Finance Lease Agreements – Effect of publication of Accounting Standards on allowability of depreciation (Circular No : 2/2001 ) (Dated : 09-02-2001)

Section 32 :  Whether, for deriving benefit of higher depreciation, motor lorries must be hired out to some other person or whether user of same in assessee’s business of transportation of goods on hire would suffice (Circular No : 652 ) (Dated : 14-06-1993)

Section 32 : Allowance of depreciation on motor vehicles owned and used by tour operators and travel agents in the business of running these vehicles on hire for tourists (Circular No : 622 ) (Dated : 06-01-1992)

Section 32 : Allowance of depreciation on motor vehicles owned and used by tour operators and travel agents in the business of running these vehicles on hire for tourists (Circular No : 609 ) (Dated : 29-07-1991)

Section 32 : Motor vans – Rate of depreciation prescribed in Part I of Appendix I to Income-tax Rules (Circular No : 315) (Dated : 24-09-1981)

Section 32 : Terminal allowance under clause (iii) of sub-section (1) – Whether assessee is required to again write off amount equal to terminal allowance (Circular No : 212 ) (Dated : 26-02-1977)

Section 32 : Normal depreciation/Extra shift depreciation allowance up to 1969-70/from 1970-71 in the case of seasonal factories/concerns/approved hotels – Item III(iii)/(iv) of Part I of Appendix I to Income-tax Rules (Circular No :109) (Dated : 20-03-1973)

Section 32 : Claim for depreciation – Where required particulars have not been furnished (Circular No : 29-D(XIX-14) [F. No. 45/239/65-ITJ]) (Dated : 01-08-1965)

Section 32 : Claim for depreciation – Department not to take benefit of assessee’s ignorance (Circular No : 14(XL-35) of 1955 ) (Dated : 11-04-1955)

Section 32 : Days of compulsory closure due to power cut – Whether they are to be excluded from the number of working days for the purposes of normal depreciation and extra shift depreciation (Circular No : 43(XIX-4)-D of 1952 [F. No. 27(35)-IT/52]) (Dated :17-11-1952)

Section 32 : Animal-driven vehicles maintained for business purposes – Rate of depreciation – General rate to be applied (Circular No : 19 [R. Dis. No. 23(31)-IT/43]) (Dated : 12-05-1943)

Section 32 : Depreciation on assets acquired under the hire-purchase agreement – Conditions subject to which it is to be allowed (Circular No : 9 [R. Dis. No. 27(4)-IT/43]) (Dated : 23-03-1943)

Section 32 : Machinery or plant discarded – Computation of written down value of discarded machinery or plant not practicable – Whether terminal allowance under clause (iii) of sub-section (1) is to be given (Circular No : 27(19)-11/39 ) (Dated : 21-08-1940)

Section 33 : Whether exemption under clause (n) of sub-section (1) is available in respect of house owned by firm in which deceased was partner and house was being used by him for his residence (Circular No : 330 ) (Dated : 06-03-1982)

Section 33 : Condition for creation of reserve – Whether stands satisfied if reserve created in the year of installation or use and/or in subsequent year(s) is equal to requisite amount of 75 per cent of actual allowance in any year or years (Circular No : 259 ) (Dated : 11-07-1979)

Section 33 : Development rebate reserve in the case of industrial undertakings in which there is Government participation and where there are certain obligations for maintenance of reserve for development purposes – Earlier instruction contained in Board’s Letter F. No. 10/49/65-IT (A-I), dated 14-10-1965 superseded in part (Circular No : 189 ) (Dated : 30-01-1976)

Section 33 : Continuation of development rebate in certain cases – Explanation to section 16(b) of the Finance Act, 1974 – “Coal-fired equipment” includes producer gas plants (Circular No : 170 ) (Dated : 30-06-1975)

Section 33 : Development rebate allowed on assets sold to Government – Whether not liable to be withdrawn even if vendor credits to profit and loss account reserve which he had originally created (Circular No : 40) (Dated : 11-05-1970)

Section 33 : Development rebate allowed on assets sold to Government – Whether not liable to be withdrawn even if vendor credits to profit and loss account reserve which he had originally created  (Circular no : 26 ) (Dated : 06-08-1969)

Section 33 : Rollers used in sugar mills – Whether development rebate available thereon 11-(Circular on : P(XIX-19) [F. No. 8/13/66-TPL] ) (Dated : 16-11-1968)

Section 33 : Limit of 8 years prescribed for utilising development rebate reserve under sub-section (3)(a) – Whether would also apply in cases where reserve was created when the 1922 Act was in force under which period of retention of reserve was 10 years (Circular No : 8(XIX-18) ) (Dated : 17-08-1968)

Section 33 : Enhanced rate of development rebate as specified in sub-section (1)(iii) as it stood before April 1, 1968 (Circular No : 25D(XIX-16) ) (Dated : 10-10-1966)

Section 33 :  Allowance of development rebate in respect of ship/machinery and plant – Detailed note explaining provisions of section 33 (Circular No :  40(XLVII-16) ) (Dated : 03-12-1962)

Section 33 : Allowance of development rebate in respect of ship/machinery and plant – Detailed note explaining provisions of section 33 (Circular No :  27(LIIX-2) ) (Dated : 06-07-1955)

Section 10 Clarifications regarding Form Nos. 55 and 56 for grant of exemption (Circular No : 557) (Dated : 19-03-1990)

Section 10(10A) : Exemption of commuted pension – Extent thereof under clause (10A)(i) (Circular No : 286) (Dated :17-11-1980)

Section 33 : Extent of powers of Commissioners of Income-tax (Appeals) appointed as Appellate Controllers of Estate Duty – Notification issued under sub-section (2A) (Circular No : 480) (Dated : 06-02-1987)

Section 34 : Section 34 Of The Income-Tax Act, 1961 – Depreciation Allowance And Development Rebate – Conditions For – Condition For Creation Of Reserve – Whether Stands Satisfied If Reserve Created In The Year Of Installation Or Use And/Or In Subsequent Year(S) Is Equal To Requisite Amount Of 75 Per Cent Of Actual Allowance In Any Year Or Years CIRCULAR NO.259 [ F.NO. 202/37/78-IT(A-II)], [11-07-1979]

Section 34 : Section 34 of the income-tax act, 1961 – depreciation allowance and development rebate – conditions for – limit of 8 years prescribed for utilising development rebate reserve under sub-section (3)(a) of section 34 – whether would also apply in cases where reserve was created when the 1922 act was in force under which period of retention of reserve was 10 years CIRCULAR : NO. 8(XIX-18) [17-08-1968]

Section 34 : Development rebate reserve created in excess of statutory percentage – Whether development rebate allowance could be denied (Circular No : 7-P(XIX) ) (Dated : 08-08-1968

Section 35 : Section 33 Of The Income-Tax Act, 1961 – Development Rebate – Weighted Deduction In Respect Of Payment To Scientific Research Association, Etc., Referred To In Clause (Ii) Of Sub-Section (1) To Be Utilised For Scientific Research Undertaken Under A Programme Approved Under Sub-Section (2a) Of Section 35 – Whether, In A Case Where Programme Has Already Been Approved, Notified Payments Made By Persons Other Than Original Sponsors Can Also Qualify For Weighted Deduction Or Not CIRCULAR NO.294 [F.NO. 203/111/78-IT(A-II)] [27-02-1981]

Section 35(1)(ii)  : Section 10(23), 10(23c) And 35 Of The Income-Tax Act, 1961 – Report Relating To Approval/Notification By Central Govt. – Monthly Progress Report – RegardingSection 35(1)(Ii) Of The Income-Tax Act, 1961 – Scientific Research Expenditure – Approved Scientific Research Associations/Institutions – Withdrawal Of Notifications Granting Approval Under Section 35(1)(Ii) In Some Cases OFFICE MEMORANDUM [F.NO.203/09/2015/ITA.II] [21-09-2016]

Section 35(1)(ii)  : Section 35(1)(ii) of the income-tax act, 1961 – scientific research expenditure – approved scientific research associations/institutions CIRCULAR NO.778, [20-08-1999]

Section 35B : Rule 9A of the Income-tax Rules, 1962 – Whether subsidy received by producers of regional feature films, which has not been charged to tax, shall not be reduced from cost of production of the film (Circular No : 544 ) (Dated : 15-09-1989)

Section 35B : Section 35b Of The Income-Tax Act, 1961 – Export Markets Development Allowance – Weighted Deduction For Export Markets Development Allowance/Agricultural Development Allowance Under Sections 35b And 35c, Respectively – Whether Circumstances In Which, And The Conditions Subject To Which, Expenditure Incurred Indirectly Will Count Therefor CIRCULAR NO. 27 [F.NO. 1(252)/69-TPL] [16-08-1969]

Section 35C : Section 35c Of The Income-Tax Act, 1961 – Agricultural Development Allowance – Effect Of Withdrawal Of Tax Concession Under Section 35c In A Case Where Expenditure Has Been Incurred By Sugar Factory On Cane Development Programmes And Same Was Found Eligible For Deduction Under Section 37(1) CIRCULAR NO.578, [12-09-1990]

Section 35CC : Guidelines for approval of programme of rural development required to be obtained for the purposes of deduction of expenditure thereon under sub-section (1) (Circular No :  231 ) (Dated :14-11-1977)

Section : 35CC Guidelines for approval under proviso to clause (a) of sub-section (2) to concerns carrying out work in connection with preparation of feasibility/project report, etc., for the purposes of amortisation of preliminary expenses (Circular No :  162A) (Dated : 27-05-1975)

Section 35CCCA : Guideline for approval of programme of rural development required to be obtained for the purposes of deduction of expenditure by way of payment to associations/institutions for carrying out such programme (Circular No :  244)  (Dated : 13-07-1978)

Section 35D : Guidelines for approval under proviso to clause (a) of sub-section (2) to concerns carrying out work in connection with preparation of feasibility/project report, etc., for the purposes of amortisation of preliminary expenses (Circular No : 162A) (Dated : 27-05-1975)

Section 36 :  Bonus – Whether deduction under clause (ii), first proviso, is admissible if it is within the minimum 8.33 per cent of salary and maximum 20 per cent of salary as per limits laid down under the Payment of Bonus Act (Circular No : 414) (Dated : 14-03-1985)

Section 36 : Contribution to approved superannuation fund – Whether pension benefits can be provided to employees under rule 89 of Income-tax Rules in the form of “annuity certain” also (Circular No :  403) (Dated : 05-12-1984)

Section 36 : Bad and doubtful debts/irrecoverable loans – Interest thereon— Suspense account maintained for the purpose of – Instructions regarding (Circular No : 201/21/84-ITA-II) (Date : 09-10-1984)

Section 36 : Contribution to recognised provident fund – Rules 68 and 69 of Income-tax Rules governing house building advances from provident fund accounts amended – Pending matters on the point to be decided in accordance with amended rules (Circular No : 373) (Date : 14-12-1983)

Section 36 : Book publishing company – Whether qualifies to be treated as company engaged in manufacture or processing of goods within the meaning of section 104(4)(a) (Circular No : 347) (Dated 07-07-1982)

Section 36 : Whether it would be permissible for employers to claim deduction of bonus paid in excess of amount worked out as per formula laid down under Payment of Bonus Act in terms of first proviso to clause (ii) of sub-section (1) or under residuary section 37(1) (Circular No : 287) (Dated 04-12-1980)

Section 36 : Bonus – Employees not covered by Payment of Bonus Act – Whether restriction laid down in the first proviso to clause (ii) of sub-section (1) applies to such persons – Bonus paid to such persons whether falls under the second proviso to the said clause (Circular No : 206) (Dated : 09-08-1976)

Section 36 : Contribution to recognised provident fund – Trustees of funds allowed to make provision that payment to nominee will be sufficient discharge of liabilities – Clause (iv) of sub-section (1) read with rules 67A and 101A of Income-tax Rules (Circular No : 110) (Dated : 13-04-1973)

Section 36 : Bad debts – Whether claims of banks should be automatically allowed in their entirety in their assessments under clause (vii) of sub-section (1) (Circular No : 20) Dated : 13-06-1969)

Section 36 : Contribution to approved gratuity fund – Points connected with tax relief in respect of initial contribution under clause (v) of sub-section (1) and approval of gratuity fund (Circular No : 14) (Dated : 23-04-1969)

Section 36 : Contribution to approved superannuation fund – Procedure for grant of deduction under clause (iv) of sub-section (1) explained Circular on : 4-P (L VIII-30) [25-11-1965]

Section 36 : Contribution to approved superannuation fund – Procedure for grant of deduction under clause (iv) of sub-section (1) explained (Circular on : 4-P (L VIII-30)) (Dated : 25-11-1965)

Section 36 : Bad and doubtful debts/irrecoverable loans – Interest thereon – Suspense account maintained for the purpose of – Instructions regarding Dated 06-10-1952

Section 36 : Contribution to approved superannuation fund – Procedure for grant of deduction under clause (iv) of sub-section (1) explained Circular No : 44(3)-IT/49 12-02-1949

Section 36 : Bad debts – Treatment of enemy debts not proved bad and not written off under clause (xi) of section 10(2) of the 1922 Act [corresponding to clause (vii) of sub-section (1)] (Circular No : 52)  (Dated : 06-11-1942)

Section 36 (1)(vi) : Section 36(1)(iv) of the income-tax act, 1961 – provident fund, contributions towards recognized – contribution to approved gratuity fund – points connected with tax relief in respect of initial contribution under clause 36(1)(v) of sub-section (1) of section 36 and approval of gratuity fund CIRCULAR NO. 30 (XLVII-18) [30-11-1964]

Section 36(1)(vii) : Section 36(1)(Vii), Read With Section 36(2), Of The Income-Tax Act, 1961 – Bad Debts – Admissibility Of Claim Of Deduction Of Bad Debt CIRCULAR NO.12/2016 [F.NO.279/MISC./140/2015-ITJ][30-05-2016]

SECTION 36(1)(viii) : Deferred Tax Liability On Special Reserve Created Under Section 36(1)(Viii) Of The Income Tax Act, 1961 CIRCULAR DBOD. NO.BP.BC.77/21.04.018/2013-14[20-12-2013]

Section 36(2) : Section 36(1)(Vii), Read With Section 36(2), Of The Income-Tax Act, 1961 – Bad Debts – Admissibility Of Claim Of Deduction Of Bad Debt CIRCULAR NO.12/2016 [F.NO.279/MISC./140/2015-ITJ][30-05-2016]

Section 37(1) : Section 37(1) Of The Income-Tax Act, 1961 – Business Expenditure – Allowability Of – Admissibility Of Expenditure Incurred By A Firm On Keyman Insurance Policy In Case Of A Partner  CIRCULAR NO.38/2016 [F.NO.279/MISC./140/2015-ITJ][22-11-2016]

Section 37(1) : Section 37(1) Of The Income-Tax Act, 1961- Business Expenditure – Allowability Of – Non-Applicability Of Rule 9a Of The Income-Tax Rules, 1962 In Case Of Abandoned Feature Films CIRCULAR NO.16/2015 [F.NO.279/MISC./140/2015-ITJ][06-10-2015]

Section 37(1) : Section 37(1) of the Income tax act, 1961 – Business expenditure – Allowability of – Inadmissibility of expenses incurred in providing freebees to Medical Practitioner by pharmaceutical (Circular No : 5/2012)  (Dated : 01-08-2012)

Section 37(1) : Whether, where deposit made by an assessee for obtaining new telephone connection under ‘Tatkal Telephone Deposit Scheme’ could be allowed as revenue expenditure under section 37(1) (Circular No : 671) (Dated : 27-10-1993)

Section 37(1) : Inadmissibility of certain interest payments under Interest on Delayed Payments to Small Scale and Ancillary Industrial Undertakings Act, 1993 (Circular no : 651 ) (Dated on 11-06-1993)

Section 37(1) :  Rule 9A of the Income-tax Rules, 1962 – Whether subsidy received by producers of regional feature films, which has not been charged to tax, shall not be reduced from cost of production of the film (Circular No : 541) (Dated : 25-07-1989)

Section 37(1) : Security deposited with postal authorities for telex connection – Whether admissible as business expenditure (Circular No : 420) (Dated : 04-06-1985)

Section 37(1) : Civil defence measures – Expenditure thereon whether allowable as business deduction only during emergency (Circular No : 316) (Dated : 30-09-1981)

Section 37(1) : Expenditure on advertisement in souvenirs – Allowance thereof as admissible deduction (Circular No : 200) (Dated : 28-06-1976)

Section 37(1) : Apprentices training – Expenditure on apprentices covered under the Apprentices Act, 1961 – Whether allowable as business deduction (Circular No : 192) (Dated : 10-03-1976)

Section 37(1) : Amortisation of cost of production/cost of acquiring distribution rights of films – Assessments of film producers/distributors – General guidelines for allowance thereof (Circular No : 154) (Dated : 05-12-1974)

Section 37(1) : Rebate allowed to members by consumer co-operative stores – Whether allowable as business deduction (Circular No : 117)  (Dated : 22-08-1973)

Section 37(1) : Tax proceedings expenditure – Whether allowable by way of revenue expenditure Letter BC (Circular no : Tech/46/(3)/72) (Dated : 13-04-1972)

Section 37(1) : Amortisation of cost of production/cost of acquiring distribution rights of films – Assessments of film producers/distributors – General guidelines for allowance thereof (Circular no 30) (Dated : 04-10-1969)

Section 37(1) : Professional tax – Whether deductible as revenue expenditure (Circular No 16) (Dated 18-09-1969)

Section 37(1) : Export promotion – Expenditure incurred by members of delegation going abroad – Whether allowable as business deduction (Circular no : 2(40)66-EAC) (Dated : 16-01-1967)

Section 37(1) : Royalty/dead rent paid under Mineral Concession Rules, 1960 – Whether allowable as revenue deduction (Circular No : 1-D(IV-53) ) (Dated :20-01-1966)

Section 37(1) : Commitment charge payable by party on unused portion of loan – Whether permissible as revenue deduction (Circular No : 2-P(XI-6) [F. No. 10/67/65-IT(A-I)]) (Dated : 23-08-1965)

Section 37(1) : Laga contributions by member-contributors – Whether allowable as deduction in their hands (Circular no : 5-P(XIV-I)) (Dated : 28-09-1963)

Section 37(1) : Difference between civil pay and military pay of those employees joining Territorial Army – Whether allowable as business deduction (Circular no : I-P(XLV-II-17)) (Dated : 30-03-1963)

Section 37(1) : Amortisation of cost of production/cost of acquiring distribution rights of films – Assessments of film producers/distributors – General guidelines for allowance thereof (Circular No : 4(XI-3) D [F. No. 45A/200/54-IT]) (Dated :09-04-1959)

Section 37(1) : Profit sharing scheme adopted by employers – Payments made under – Whether permissible deduction (Circular on : 64(XI-2) [F. No. 27(10)-IT-51]) (Dated : 27-10-1951)

Section 37(1) : Amortisation of cost of production/cost of acquiring distribution rights of films – Assessments of film producers/distributors – General guidelines for allowance thereof (Circular no : 1-D [C. No. 9(48)-IT/48])  (Dated : 04-01-1951)

Section 37(1) : Foreign visits of directors, etc. – Criterion for allowance as business deduction (Circular on : 4 [C. No. 27(3)-IT/50]) (Dated : 19-06-1950)

Section 37(1) : Labour welfare expenditure – Treatment thereof for the purposes of its deduction as revenue expenditure (Circular no : 3 [R Disc. No. 27(50)-IT/46]) (Dated : 26-03-1946)

Section 37(1) : Sales tax proceedings expenditure – Whether allowable by way of revenue expenditure (Circular no : 2 [C. No. 27(8)-IT/46])  (Dated : 08-03-1946)

Section 37(1) : Air raid precaution – Expenditure thereon – Whether admissible as business deduction (Circular on  : 36 [R Dis. No. 54(13)-IT/43]) (Dated : 24-11-1943)

Section 37(1) : Trade marks – Cost of deposit and registration under Trade Marks Act, 1940 – Whether admissible as revenue expenditure (Circular on : 33 [R. Disc. No. 27(80)-IT/43] )(Dated : 12-11-1943)

Section 37(1) : Lease renewal – Legal expenses incurred in connection therewith – Whether admissible deduction (Circular on : 22 [R Disc. No. 27(53)-IT/43]) (Dated : 23-06-1943)

Section 37(1) : Tea bushes – Expenditure incurred by tea estates on upkeep thereof – Whether capital or revenue expenditure (Circular no : 13 [C. No. 19(24)-IT/42]) (Dated : 06-04-1943)

Section 37(2) : Instructions regarding extent of expenditure incurred on food or beverages provided to employees by employers to be treated as entertainment expenditure under section 37(2) (Circular No : 727) (Dated :27-10-1995)

Section 37(2) : Instructions regarding extent of expenditure incurred on food or beverages provided to employees by employers to be treated as entertainment expenditure under section 37(2) 9 (Circular No : 708) (Dated : 18-07-1995)

Section 37(2) : Whether provision of food or beverages in places other than place of work in respect of low-paid employees can be treated as expenditure on provision of hospitality (Circular No : 644) (Dated : 15-03-1993)

Section 37(2)/2A :  Calculation of percentage limits of entertainment expenditure under section 37(2A) – Modification to para 24.2 of Circular No. 202, dated 5-7-1976 (Circular No : 247) (Dated :21-10-1978)

Section 37(2)/2A : Entertainment allowance paid to employees – Whether it should be aggregated with entertainment expenditure otherwise incurred by company and limits provided in sub-section (2) would be applied to aggregate of such amounts (Circular no : 12-D (LVIII-35) ) (Dated :19-07-1967)

Section 37(2) : Expenditure on advertisement in souvenirs – Allowance thereof as admissible deduction ( Circular no  : 203) (Dated : 16-07-1976) 

Section 37(3) : Expenditure on advertisement in souvenirs – Allowance thereof as admissible deduction (Circular No : 19) (Dated : 13-06-1969)

Section 40 (c) : Limit on allowance in respect of benefit, amenity or perquisite under clause (c)(iii)/clause (a)(v) – Reimbursement of certain expenses/payments whether form part of perquisite to be restricted to one-fifth of salary (Circular No :  80)  (Dated : 04-03-1972)

Section 40 : Limit on allowance in respect of benefit, amenity or perquisite under clause (c)(iii)/clause (a)(v) – Reimbursement of certain expenses/payments whether form part of perquisite to be restricted to one-fifth of salary (Circular No : 62) (Dated : 29-06-1971)

Section 40 : Limit on allowance in respect of benefit, amenity or perquisite under clause (c)(iii)/clause (a)(v) – Reimbursement of certain expenses/payments whether form part of perquisite to be restricted to one-fifth of salary (Circular No : 32)  (Dated : 29-10-1969)

Section 40 (a) (ii) : Rate or tax levied on profits – Omission of word “cess” from clause (a)(ii) – Effect of – Only taxes paid are to be disallowed (Circular No : 91/58/66-ITJ(19)) (Dated :18-05-1967)

Section 40 (a)(ia) : CIRCULAR NO.10/DV/2013 [F.NO.279/MISC./M-61/2012-I [Dated 16-12-2013]

Section 40(C) : Section 40(c) of the income-tax act , 1961- business disallowance – remuneration, etc., paid in excess of prescribed limit in case of company, etc. “salary” connotation of CIRCULAR NO. 30-D (LVIII-34) [07-11-1966]

Section 40(B ): Whether For Assessment Years Subsequent To Assessment Year 1996-97, No Deduction Under Section 40(B)(V) Will Be Admissible Unless Partnership Deed Either Specifies Amount Of Remuneration Payable To Each Individual Working Partner Or Lays Down Manner Of Quantifying Such Remuneration (Circular no : 739)  (Dated 25-03-1996)

Section 40A : Payment made during the period when cheque clearing operations by banks suspended – Whether covered under sub-section (3) (Circular No :250) (Dated :11-01-1979)

Section 40A : Provision for estimated service gratuity payable to its employees -Deduction under section 37(1) and section 40A(7) after its insertion by the Finance Act, 1975, with effect from 1-4-1973 (Circular No : 169) (Dated : 23-06-1975)

Section 40A :  Provision for estimated service gratuity payable to its employees -Deduction under section 37(1) and section 40A(7) after its insertion by the Finance Act, 1975, with effect from 1-4-1973 (Circular No : 146) (Dated : 26-09-1974)

Section 40A : Provision for estimated service gratuity payable to its employees -Deduction under section 37(1) and section 40A(7) after its insertion by the Finance Act, 1975, with effect from 1-4-1973 (Circular No : 47) (Dated :  21-09-1970)

Section 40A : Disallowance of expenditure for which payment exceeding Rs. 2,500 is made otherwise than by crossed cheque/bank draft under sub-section (3), read with rule 6DD of the Income-tax Rules – Scope and operation of the sub-section explained (Circular No : 34) (Dated : 05-03-1970)

Section 40A : Disallowance of expenditure for which payment exceeding Rs. 2,500 is made otherwise than by crossed cheque/bank draft under sub-section (3), read with rule 6DD of the Income-tax Rules – Scope and operation of the sub-section explained  (Circular No : 33) (Dated : 29-12-1969)

Section 40A(3) : Monetary ceilings prescribed in section 40A(3)/269SS/269T – Raised to Rs. 10,000, Rs. 20,000 and Rs. 20,000, respectively, by Direct Tax Laws (Amendment) Act, 1987 – Clarification regarding effective date of change in monetary ceilings (Circular No : 522 ) (Dated : 18-08-1988)

Section 40A(3) : Section 40a(3) Of The Income-Tax Act, 1961 – Business Disallowance – Cash Payment Exceeding Prescribed Limits – Clarification Regarding The Meaning Of The Expression ‘The Produce Of Animal Husbandry’ Used In Sub-Clause (Ii) Of Clause (F) Of Rule 6dd Of The Income-Tax Rules, 1962 CIRCULAR NO. 8/2006 [06-10-2006]

Section 40A(3) Representations have been received from various quarters regarding problems being faced by the seafood exporters mainly on account of provisions of Section 40A (3) of the Income-tax Act, 1961. (Circular No : 10/2008)  (Dated 05-12-2008)

Section 40A(3) : Clarification regarding the meaning of the expression ‘the produce of animal husbandry’ used in sub-clause (ii) of clause (f) of rule 6DD of the Income-tax Rules, 1962 CIRCULAR NO. 4/2006 [29-03-2006]

Section 40A(3) : Section 40a(3) Of The Income-Tax Act, 1961 – Business Disallowance – Cash Payment Exceeding Prescribed Limits – Circumstances When Income-Tax Officer Can Relax Requirement Of Making Payments In Excess Of Rs. 2,500 By Crossed Cheques Under Clause (J) Of Rule 6DD CIRCULAR NO.220 [F.NO. 206/17/76 IT (A-II)], [31-05-1977]

Section 41(2) : Loss arising out of sale of factory or entire block of plant and machinery on transfer or close of business – Whether it should be taken into account for computing balancing charge (Circular No :32 [F. No. 27(21)-IT/43]) (Dated : 22-10-1943)

Section 41(2) : Destruction of insured plant and machinery – Compensation received from insurance company – Whether should be left out of account for computing balancing charge (Circular No : 36)  (Dated : 06-08-1942)

Section 43(1) : Section 43(1) Of The Income-Tax Act, 1961 – Actual Cost – Subsidy Received Under “10 Per Cent Central Outright Grant Of Subsidy Scheme, 1971” – Whether Liable To Be Deducted From Cost Of Asset For The Purposes Of Allowing Depreciation, Etc., On Such Assets CIRCULAR : NO. 190 [F. NO. 204/52/75-IT(A-II)] [01-03-1976]

Section 43(1) : Section 43(1) Of The Income-Tax Act, 1961 – Actual Cost – Whether, In Computing Capital Gains On Sale Of Motor Car To Which Proviso To Section 43(1) Applies For The Purposes Of Depreciation Allowance, Actual Cost Has To Be Historic And True Cost Of Acquisition Or Actual Cost As Artificially Reduced  CIRCULAR NO. 137 [F. NO. 207/39-IT(A-II)] [13-06-1974]

Section 43(5) : Section 43(5) Of The Income-Tax Act , 1961 – Speculative Transactions – Speculative Transaction As Defined In Explanation 2 To Section 24(1) Of The 1922 Act – Clarification On Certain Points Involved In The Interpretation Of The Section CIRCULAR : NO. 23D (XXXIX) [F. NO. 412/(4)60/TPL] [12-09-1960]

Section 43(5) : Section 43(5) Of The Income-Tax Act , 1961 – Speculative Transactions – Transactions Which Are Not Considered As Speculative Transactions For The Purposes Of Set-Off Of Loss From Speculative Transaction Under Section 24(1) Of The 1922 Act CIRCULAR : NO. 13(102)-IT/53 [08-09-1954]

Section 43A : Foreign Currency, Rate Of Exchange, Change In – Scope Of Section 43a Explained(Circular no 1(408/67-TPL)) (Dated : 09-08-1967)

Section 43B: Section 43b Of The Income-Tax Act, 1961 – Business Disallowance – Certain Deductions To Be Allowed Only On Actual Payment – Employer’s/Employee Contribution – Allowability Of Employer’s Contribution To Funds For Welfare Of Employees In Terms Of Section 43b(B) CIRCULAR NO.22/2015 [F.NO.279/MISC./140/2015-ITJ][17-12-2015]

Section 43B : Section 43b Of The Income-Tax Act, 1961 – Business Disallowance – Certain Deductions To Be Allowed Only On Actual Payment – Employer’s/Employee Contribution – Whether Where Deduction Claimed Under Section 43b Was Disallowed As Prima Facie Inadmissible, Under Section 143(1)(A), As Assessees Had Not Furnished Evidence Of Payment Of Tax, Duty, Etc., Along With Return, Later On, The Deduction Claimed Could Not Be Allowed Under Section 154 As Assessees Subsequently Furnished Such Evidence CIRCULAR NO. 669 [25-10-1993]

Section 43B : Clarification regarding deduction of interest under section 43B in view of clarificatory amendments to section 43B through the Finance Act, 2006. (Circular No : 7/2006)  (Dated : 17-07-2006)

Section 43B: Where sums referred to in first proviso to section 43B had in fact been paid on or before due dates mentioned therein, but evidence therefor had been omitted to be furnished along with return, Assessing Officer can entertain applications under section 154 for rectification of intimations under section 143(1)(a) or order under section 143(3), as the case may be, and decide same on merits Circular no : 581 [28-09-1990]

Section 43B : Whether amount of sales tax liability converted into loans may be allowed as deduction in assessment for previous year in which such conversion has been permitted by or under Government orders (Circular no : 674) (Dated : 29-12-1993)

Section 44 : Effect of higher returns for the assessment year 1986-87 in respect of wealth-tax assessments (Circular No : 439) (Dated No :15-11-1985)

Section 44 : Assessment of general insurance companies – Income from dividends – Allowance of higher super tax rebate up to assessment year 1963-64 – Exemption from super tax under section 99(1)(iv) (Circular no 15-D(XXXIII-10) (Dated :17-06-1967 )

Section 44 : Section 44 Of The Income-Tax Act, 1961 – Insurance Business – Higher Super Tax Rebate CIRCULAR : NO. 15D(XXXIII-10) [17-06-1964]

Section 44 : Foreign insurance companies doing reinsurance business in India – Liability to Indian income-tax depends on various factors (Circular no 38(XXXIII-7) [F. No. 51(5)-IT/54] ) (Dated 03-10-1956) 

Section 44 : Section 44 Of The Income-Tax Act, 1961 – Insurance Business – Foreign Insurance Companies Doing Re-Insurance Business In India – No Uniform Principle Could Be Laid Down – Ito To Examine Each Case And Decide About Taxability  CIRCULAR : NO. 35(XXXIII-7) OF 1956 [F. NO. 51(5)- [03-09-1956]

Section 44 : Whether life insurance companies are liable to capital gains tax in respect of profits arising from sale of any of their assets (Circular no : 22 [R. Dis. 51 (14)-IT-47] (Dated : 23-09-1947)

Section 44AA : Requirement of maintaining books of account by professionals to apply in respect of accounting years commencing on or after April 1, 1976 (Circular on 205)  (Dated 27-07-1976) 

Section 44AB : Compulsory audit – Tax audit in case of companies have accounting year other than financial year (Circular no : 561) (Dated : 22-05-1990)

Section 44AB : Compulsory Audit – Whether the provision is applicable to commission agents, arahtias, etc (Circular No : 452) (Dated : 17-03-1986)

Section 44AB : Section 119 Of The Income-Tax Act, 1961 – Income-Tax Authorities – Instructions To Subordinate Authorities ORDER [F. NO. 153/53/2014-TPL (PT.I)] [26-09-2014]

Section 44AB : Section 119 Of The Income-Tax Act, 1961 – Income-Tax Authorities – Instructions To Subordinate Authorities ORDER : F.NO. 220/1/2005-IT(A-II)[27-10-2005]

Section 44AB : Section 119 Of The Income-Tax Act, 1961 – Income-Tax Authorities – Instructions To Subordinate Authorities ORDER [30-05-2003]

Section 44AB : Section 119 Of The Income-Tax Act, 1961 – Income-Tax Authorities – Instructions To Subordinate Authorities ORDER F. NO. 220/3/2003-IT(A-II)[20-10-2003]

Section 44AD : Filing of Audit Report under sections 44AD(6), 44AE(7) and 44AF(5) of the Income-tax Act, 1961, for the assessment year 1998-99 (Circular No : 3/2001) (Dated : 09-02-2001)

Section 44AD : Whether deduction(s) on account of salary/interest to partners of firm shall be admissible from income estimated in accordance with sections 44AD and 44AE Circular No 737 Dated 23-02-1996

Section 44AE : Filing Of Audit Report Under Sections 44AD(6), 44AE(7) And 44AF(5) Of The Income-Tax Act, 1961, For The Assessment Year 1998-99 CIRCULAR NO. 3/2001, [09-02-2001]

Section 44AE : Whether deduction(s) on account of salary/interest to partners of firm shall be admissible from income estimated in accordance with sections 44AD and 44AE Circular No 737 Dated 23-02-1996

Section 44AF : Filing Of Audit Report Under Sections 44AD(6), 44AE(7) And 44AF(5) Of The Income-Tax Act, 1961, For The Assessment Year 1998-99 CIRCULAR NO. 3/2001, [09-02-2001]

Section 44B : British and other foreign shipping companies – Assessment of CIRCULAR : NO. 7 OF 1942 [10-02-1942]

Section 44BBB : Approval of Central Government of certain turnkey power projects (Circular No : 552) (Dated : 09-02-1990)

Section 44C : Treatment of technical expenses when being remitted to head office of a non-resident enterprise by its branch office in India (Circular No : 649) (Dated : 31-03-1993)

Section 44D : Section 44d Of The Income-Tax Act, 1961 – Foreign Companies, Computation Of Income By Way Of Royalty, Etc., In Case Of – Whether New Section 44d Applies For The Entire Previous Year Relevant To Assessment Year 1977-78 Onwards CIRCULAR NO.282 [ F.NO.454/1/80-FTD], [22-09-1980]

Section 45 : Explanatory Notes On Provisions Relating To Direct Taxes (Circular No : 7/2003) (Dated : 05-09-2003)

Section 45 : Determination of ‘date of transfer’ and the ‘period of holding of securities’ held in dematerialised form under section 45(2A) qua transactions in securities (Circular No : 768) (Dated : 24-06-1998)

Section 45 : Business converted into limited company – Whether question of charging capital gains should also be consid (Circular No :  23D(XXIII-6))

Section 46A: Section 46a Of The Income-Tax Act, 1961 – Capital Gains – Buy – Back Of Shares – Clarification Regarding Nature Of Share Buy-Back Transactions CIRCULAR NO.3/2016 [F.NO.225/19/2016/ITA.II] [26-02-2016]

Section 47 : Section 47 Of The Income-Tax Act, 1961 – Capital Gains-Transactions Not Regarded As Transfer – Whether Date On Which Gift Is Made By Assessee Is To Be Excluded For The Purposes Of Allowing Rebate On Advance Payment Of Gift-Tax Under The Section CIRCULAR : NO. 164 [F. NO. 329/3/73-GT] [04-06-1975]

Section 48 :  Section 48 Of The Income-Tax Act, 1961 – Capital Gains – Computation Of – Deduction Of Income-Tax At A Flat Rate Of 20 Per Cent Of Long-Term Capital Gains Accruing To Non-Resident Individuals Of Indian Nationality/Origin On Transfer Of Specified Assets – Reserve Bank Instructions To Authorised Dealers Responsible For Remitting Such Long-Term Capital Gains CIRCULAR NO. 4 A.D. (M.A. Series)[11-02-1987]

Section 50 : Whether the section casts statutory obligation to allow relief and whether time limit in section 61 has no application (Circular No : 354) (Dated : 18-03-1983)
50A

Section 52 : Whether sub-section (2) can be invoked in the cases of transfer of capital assets at the instance of Government or where consideration for such transfer is fixed by the Government or Reserve Bank (Circular No : 132) (Dated : 26-03-1974)

Section 54 : Taxability of unutilised deposit under the Capital Gains Accounts Scheme, 1988 in the hands of the legal heirs of the assessee (Circular No : 743) (Dated : 06-05-1996)

Section 54 : 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 be treated as cases of construction for purposes of sections 54 and 54F (Circular No : 672) (Dated : 16-12-1993)

Section 54 : 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 plot also (Circular No : 667) (Dated :18-10-1993)

Section 54 : Whether capital gain arising from transfer of a self-occupied residential house would be entitled to exemption (Circular No : 538) (Dated : 13-07-1989)

Section 54 : 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 furnishes return by 31-7-1988 (Circular No : 520) (Dated : 11-08-1988)

Section 54 : ESTATE DUTY (AMENDMENT) ACT, 1986 (Circular No : 477) (Dated : 01-01-1987)

Section 54 : 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 construction for the purposes of capital gains (Circular No : 471) (Dated : 15-10-1986)

Section 54B : Taxability of unutilised deposit under the Capital Gains Accounts Scheme, 1988 in the hands of the legal heirs of the assessee (Circular No : 743) (Dated : 06-05-1996)

Section 54D : Taxability of unutilised deposit under the Capital Gains Accounts Scheme, 1988 in the hands of the legal heirs of the assessee (Circular No : 743) (Dated : 06-05-1996)

Section 54E : Clarification regarding tax exemption under section 54E on sale of capital assets converted into stock-in-trade (Circular No : 560) (Dated : 18-05-1990)

Section 54E : Assessee investing earnest money in specified assets before date of transfer – Whether amount so invested qualifies for exemption (Circular No : 359) (Dated : 10-05-1983)

Section 54EA : Guidelines for companies and mutual funds in respect of approved investments for purposes of sections 54EA and 54EB (Circular No : 750) (Dated :13-01-1997)

Section 54EA & 54EB  : Sections 54EA and 54EB l Exemption of Capital Gains on transfer of long-term capital assets in case of investment in specified securities, etc. (Circular No : 748) (Dated : 19-12-1996)

Section 54EB : Guidelines for companies and mutual funds in respect of approved investments for purposes of sections 54EA and 54EB (Circular No : 750) (Dated :13-01-1997)

Section 54F : Whether the date of transfer, as referred to in section 54E of the Act, is the date of conversion of the capital asset into stock-in-trade or the date on which the stock-in-trade is sold or otherwise transferred by the assessee (Circular No : 791) (Dated : 02-06-2000)

Section 54F : Taxability of unutilised deposit under the Capital Gains Accounts Scheme, 1988 in the hands of the legal heirs of the assessee (Circular No : 743) (Dated : 06-05-1996)

Section 54F : Assessee investing earnest money in specified assets before date of transfer – Whether amount so invested qualifies for exemption (Circular No : 359) (Dated : 10-05-1983)

Section 54G : Taxability of unutilised deposit under the Capital Gains Accounts Scheme, 1988 in the hands of the legal heirs of the assessee (Circular No : 743) (Dated : 06-05-1996)

Section 55 : Asset inherited by assessee from person who in turn had inherited from another person – How cost of acquisition of asset should be determined (Circular No : 31 (LXXVII-5)-D) (Dated : 21-09-1962)

Section 56 : Taxability of interest accrued on the Kisan Vikas Patras (Circular No : 687) (Dated : 19-08-1994)

Section 56 : Income From Other Sources-Chargeable As – Deduction For Expenses On Commission Payable To Agents Appointed Under The Standardised Agency System For Government Securities And The Agents Of Post Office Time Deposits And Unit Trust Of India  (Circular no 594) (Dated : 27-02-1991)

Section 56 : Interest on cumulative deposit schemes of private sector undertakings – Whether should be taxed on accrual basis annually (Circular No : 409) (Dated : 12-02-1985)

Section 56 :  Interest on cumulative deposit scheme of Government undertakings – Whether should be taxed on accrual basis annually (Circular No :  371) (Dated :21-11-1983 )

Section 56 : Deferred dividends declared in terms of Companies (Temporary Restrictions on Dividends) Amendment Act, 1975 – Whether taxable in the year of declaration or in the year of its actual payment (C. No : 210) ( Date : 25-02-1977)

Section 57 :  Deduction for expenses on commission payable to agents appointed under the Standardised Agency System for Government securities and the agents of Post Office Time Deposits and Unit Trust of India (C. No : 594)  (Dated 27-02-1991)

Section 57 : Income From Other Sources – Deductions – Foreign Exchange Entitlement Certificate Fee Under Ceylon Exchange Control Law – Whether Deductible Expense Under Clause (Iii) Of Section 57 (Circular No : 156 [F. NO. 173/96/72-IT(A-I)) [Dated : 23-12-1974]

Section 57 : Instructions for issuance of certificates under sub-section (2) without delay – Complaints for any delay may be made to Controller/Chairman CBDT Circular No : 352 [08-12-1982]

Section  64 : What should be the period for which interest under sub-section (7) is allowable (Circular No : 328)  (Dated : 18-02-1982)

Section 64 : Scope and applicability of sub-section (1) explained with reference to Tribunal decision in Lalchand Bhalla’s case (Circular No : 174) ( Dated : 12-08-1975)

Section 64 : Sale of property gifted to minor – Profit realised from such sale -Whether taxable in the hands of transferor by virtue of clause (iv)1 as it stood prior to 1-4-1976. Letter (F. No. 12/2/63-IT(A-I))  (Dated 20-11-1963) 

Section 64 : Section 64 Of The Income-Tax Act, 1961 – Transfer Of Assets – For Benefit Of Spouse Etc. – Relief To Partner Under Section 14(2)(Aa) Of The 1922 Act – Whether Should Be Worked Out With Reference To His Individual Share Only Or To The Sum Of His Individual Share And Shares Of Other Partners Added To His Income By Virtue Of Section 16(3) Of The 1922 Act CIRCULAR : NO. 18(XXV-13)-D [02-04-1957]

Section 64 : Section 192 Of The Income-Tax Act, 1961 – Deduction Of Tax At Source-Salary – Section 16(3)(A) Of The 1922 Act – Loss Incurred By Wife Or Minor Child—Right Of Set-Off Under Section 24(1) And (2) Of The 1992 Act  CIRCULAR NO. 20 OF 1944 [C. NO. 4(13)-IT/44] [15-07-1944]

Section 67A : Contribution to recognised provident fund – Trustees of funds allowed to make provision that payment to nominee will be sufficient discharge of liabilities – Clause (iv) of sub-section (1) read with rules 67A and 101A of Income-tax Rules (Circular No : 110) (Dated : 13-04-1973)

Section 68 :Persons migrating from West/East Pakistan, Burma, East African countries, namely, Mozambique, Zanzibar, Kenya, Tanzania and Uganda – Claims as to origin of money/assets brought into India to be freely admitted up to a limit of Rs. 50,000 subject to certain conditions Circular no : 5 [20-02-1969]

Section  69D : Whether provisions of the section are applicable to darshani hundi transactions (Circular no : 221) (Dated :06-06-1977)

Section  69D : Whether payment on or after April 1, 1977 of amount borrowed on hundi is to comply with the section regardless of whether hundi was executed prior to the said date or on or after that date (Circular No :208) (Dated : 15-11-1976)

Section  69D : 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 it were loss sustained by that individual (C. No : 104)  (Dated : 19-02-1973)

Section  70 : Assessee’s loss from personal business -Whether could be set-off against partnership income from unregistered firm (C. No – 14-D(XXV-27) (Dated 02-08-1967)

Section  70 : Loss suffered under one head – How it can be set-off against income under any other head particularly where total income includes items of tax-free income (C. No – 26(LXXVI-3) [F. No. 4(53)-IT/54]) (Dated – 07-07-1955)

Section 71 : Section 71 Of The Income-Tax Act, 1961 – Losses-Set Off Of From One Head Against Income From An Other – Whether, Where In Respect Of An Assessment Year, There Is Income Under A Head, The Loss, If Any, Under Any Other Head For That Assessment Year Should First Be Set-Off Against It Before The Carried Forward Losses Under The Former Head Can Be Set-Off Against Such Income CIRCULAR: NO. 587 [11-12-1990]

Section 72 : Section 72 Of The Income-Tax Act, 1961 – Losses-Carry Forward & Set Off Of Business Losses – Managing Agency Commission Surrendered Wholly Or In Part By Managing Agents – When It Should Not Be Taxed In Their Hands CIRCULAR : NO. 21(XLVII-36) [F. NO. 13(100)-IT/53] [12-07-1954]

Section  72A : Whether certificate from specified authority is required only once for the year in which amalgamation has taken place or for every year in which benefit is claimed (Circular No : 350) (Dated : 29-09-1982)

Section 73 : Speculation loss carried forward from earlier years or current speculation loss – Whether should be adjusted against current speculation profits before allowing any other loss (Circular No : 23(XXXIX-4)-D [relevant extracts] [F. No. 4(124)-6)  (Dated : 12-09-1960)

Section  75 : Whether set-off envisaged under sections 70 and 71 may be allowed for assessment year 1993-94 in hands of firm in respect of unabsorbed losses brought back to firm (Circular no : 703) (Dated 18-04-1995)

Section  80 : Benefit Of Extended Time For Filing Of Loss Returns For Assessment Years 1968-69 And 1969-70 Not To Be Denied Following Supreme Court Decision In Kulu Valley Transport Co.’S Case (CIRCULAR NO. F.C. 211/FIN./43(1)[Dated 08-09-1970]

Section  80 :Effect of order passed by Board for Industrial and Financial Reconstruction under scheme for rehabilitation of sick units on determination of losses (Circular No : 523)  [Dated 05-10-1988]

Section  80 : Effect of order passed by Board for Industrial and Financial Reconstruction under scheme for rehabilitation of sick units on determination of losses (Circular No : 576) [Dated 31-08-1990]

Section 80 : Effect Of Order Passed By Board For Industrial And Financial Reconstruction Under Scheme For Rehabilitation Of Sick Units On Determination Of Losses  (Circular on : 683) (Dated : 08-06-1994)

Section 80C : Section 80c Of The Income-Tax Act, 1961 – Deductions-Life Insurance Permia, Contribution To Provident Fund, Etc. – Whether Benefit Of Ad Hoc Deduction To Insurance Agents Of Lic, Having Total Commission (Including First Year Commission, Renewal Commission And Bonus Commission) Of Less Than Rs. 60,000 For The Year, And Not Maintaining Detailed Accounts For Expenses Incurred By Them, May Be Allowed CIRCULAR NO.648, [30-03-1993]

Section 80C : Section 80c Of The Income-Tax Act, 1961 – Deductions-Life Insurance Permia, Contribution To Provident Fund, Etc. – Computation Of Surcharge On The Amount Of Income-Tax Where Assessee Is Entitled To Rebate Under Chapter Viii CIRCULAR NO. 606 [20-06-1991]

Section 80C: Section 80c Of The Income-Tax Act, 1961 – Deductions-Life Insurance Permia, Contribution To Provident Fund, Etc. – Whether Deduction Is Available In Respect Of Premia Paid On The Life Insurance Policies On The Lives Of Adult Children, Irrespective Of Their Status; For Example, Premia Paid On A Policy On The Life Of A Married Daughter CIRCULAR NO.574, [22-08-1990]

Section 80C : Whether the Karnataka Government Servants’ monthly contributions under Karnataka State Employees’ Group Insurance Scheme at a low cost and on a wholly contributory and self-financing basis would be eligible for deduction under section 80C (Circular No :518)  (Dated : 09-08-1988)

Section 80C : Section 80c Of The Income-Tax Act, 1961 – Deductions – Life Insurance Permia, Contribution To Provident Fund, Etc. – Life Insurance Corporation’s New Annuity Plan With Return Of Corpus With Group Pension Terminal Bonus – Approval By Commissioner To Deed Of Variation Executed By Approved Superannuation Funds Incorporating New Annuity Plan – Part B Of Fourth Schedule Read With Rule 89 Of Income-Tax Rules CIRCULAR NO. 500 [F. NO. 216/10/87-IT(A-II)] [09-12-1987]

Section 80C : Section 80c Of The Income-Tax Act, 1961 – Deductions – Life Insurance Permia, Contribution To Provident Fund, Etc. – Repayment Of Loans, Etc., Taken For Purchase/Construction Of House – Whether Deduction Admissible Under Sub-Clause (Ii) Of Clause (B) Of Sub-Section (2) Of Section 80c Where Construction Of House Is Still Continuing During Previous Year Relevant To Assessment Year 1988-89  (C.No : 498) (Dated : 04-11-1987)

Section 80C: Section 80c Of The Income-Tax Act, 1961 – Deductions – Life Insurance Permia, Contribution To Provident Fund, Etc. – Trustees Of Central Provident Fund As Well As Trustees Of Provident Funds Referred To In Section 80c Are No Longer Accountable Persons In Respect Of Deaths Occurring On Or After 16-3-1985 Consequent On Discontinuance Of Estate Duty Levy CIRCULAR : NO. 443 [F. NO. 256/93/85-ED] [13-12-1985]

Section 80C :  80C Subscriptions to National Savings Certificates (VI Issue/VII Issue) – Clarifications on certain issues regarding their eligibility for deduction under the section (Circular No : 418 [Corrected 405]) (Dated : 02-05-1985) 

Section 80C : Subscriptions to National Savings Certificates (VI Issue/VII Issue) – Clarifications on certain issues regarding their eligibility for deduction under the section (Circular No : 405) (Dated : 15-01-1985)

Section 80C :  80C Special Frontier Force Group Insurance Scheme – Allowability of deduction of contributions made thereto under clause (a)(i) of sub-section (2) (Circular No : 404) (Dated : 15-01-1985)

Section 80C :  Section 80c Of The Income-Tax Act, 1961 – Deductions – Life Insurance Permia, Contribution To Provident Fund, Etc. – Authorisation Of Central Board Of Trustees Of Central Provident Fund And Trustees Of Provident Funds Referred To In Section 80c Of Income-Tax Act To Make Payment To Claimant Without Production Of Estate Duty Clearance Certificate/For Paying Insurance Benefits Under Employees’ Deposit-Linked Insurance Scheme/Coal Mines Deposit Insurance Scheme To Legal Heirs Without Insisting Upon Estate Duty Clearance Certificate CIRCULAR : NO. 381 [F. No. 296/36/82-ED] [01-05-1984]

Section 80C :  Authorisation of Central Board of Trustees of Central Provident Fund and trustees of provident funds referred to in section 80C of Income-tax Act to make payment to claimant without production of estate duty clearance certificate/for paying insurance benefits under Employees’ Deposit-linked Insurance Scheme/Coal Mines Deposit Insurance Scheme to legal heirs without insisting upon estate duty clearance certificate Circular on : 343 [29-05-1982] 

Section 80C : Contributions made under the Maharashtra State Government Employees’ Group Insurance Scheme, 1982 – Whether eligible for relief under clause (a)(i) of sub-section (2) (Circular No : 337) (Dated 04-05-1982)

Section 80C : Section 80c Of The Income-Tax Act, 1961 – Deductions – Life Insurance Permia, Contribution To Provident Fund, Etc. – Pending Amendment To Modify Mode Of Investment Under Section 13(5), Commissioners Authorised To Issue/Renew Recognition Under Section 80g If Holding Of Assets In Immovable Property By Applicant Trust Alone Is Under Consideration CIRCULAR NO.317 [F.NO. 180/160/81-IT(A-I)], [19-12-1981]

Section 80C : 80C Life insurance premium receipts annexed with income-tax return – Instructions regarding their return to assessees (Circular No : 321)(Dated : 15-01-1982)

Section 80C : Authorisation of Central Board of Trustees of Central Provident Fund and trustees of provident funds referred to in section 80C of Income-tax Act to make payment to claimant without production of estate duty clearance certificate/for paying insurance benefits under Employees’ Deposit-linked Insurance Scheme/Coal Mines Deposit Insurance Scheme to legal heirs without insisting upon estate duty clearance certificate(Circular No : 263) (Dated : 29-11-1979)

Section 80C : Section 80c of the income-tax act, 1961 – deductions – life insurance permia, contribution to provident fund, etc. – contributions made under the central government employees’ insurance scheme – whether eligible for relief under clause (a)(i) of sub-section (2) of section 80c CIRCULAR NO.233 [F.NO. 178/33/77-IT(A-II)] [05-12-1977]

Section 80C : Contributions to family pension fund established under Employees’ Provident Fund and Family Pension Fund Act -Whether covered under clause (a)(ii) of sub-section (2) (Circular No 194) (Dated 20-03-1976)

Section 80C : Scientific Research Expenditure – Approved Scientific Research Associations/Institutions (Notification No : S.O.2431) (Dated 02-07-1968)

Section 80C : Premium paid by proposer under children’s deferred endowment assurance – Whether eligible for deduction under clause (a)(i) of sub-section (2)l (Letter F. No. 14/8/66-IT (A-I))  (Dated 25-05-1967)

Section 80C Restriction in the section whether refers to the date on which first instalment under annuity becomes payable or to the date of vesting of annuity (Letter F. No. 18/2/66-IT(A-I)) (Dated 13-10-1966)

Section 80C Premium paid on pure endowment assurance policy – Whether eligible for deduction under clause (a)(i) of sub-section (2) ( Letter F. No. 14/18/61-IT (A-I)) (Dated 14-08-1962)

Section 80CCA : Notified scheme (Notification no 8934) (Dated 01-10-1991)

Section 80CCA : Repayment of amount on the closure of account under NSS – Taxability of (Circular No : 534) (Dated  : 07-04-1989)

Section 80CCA : Taxability of repayment of amount from the account under National Savings Scheme to the legal heirs of assessee (Circular No 532) (Dated 17-03-1989)

Section 80CCA : Date of application of annuity plan of LIC (Circular No : 531)  (Dated 17-03-1989)

Section 80CCA :  Notified plans of LIC (Circular No : 527) (Dated 09-12-1988)

Section 80CCA : Whether Exemption Of The Deposits Made Under The National Savings Scheme, 1987, From Wealth-Tax, As Per Clause (Xxvb) Of Sub-Section (1) Is Not Subject To The Limit Of Rs. 5 Lakhs Specified In Sub-Section (1a) CIRCULAR : NO. 511 [F. NO. 134/8/88-TPL] [10-05-1988]

Section 80CCD : Section 80CCD of the Income-tax Act, 1961 – Deduction – Contribution to pension scheme of Central Government – Clarification regarding deduction in respect of contribution to pension scheme F. No. 275/192/2009-IT(B) 09-02-2010

Section 80DD : Whether it would be sufficient if the employee furnishes a medical certificate from a Government Hospital and a declaration in writing duly signed by the claimant certifying the actual amount of expenditure on account of medical treatment (including nursing) training and rehabilitation of the handicapped dependent and receipt/acknowledgement for the amount paid or deposited in the specified schemes of LIC or UTI  (Circular no 775)  (Dated : 26-03-1999)

Section 80DD : Whether, as long as conditions mentioned in section 80DD are fulfilled and assessee has incurred any expenditure on medical treatment, etc., of handicapped person, deduction as envisaged in section 80DD will be allowable in full (Circular no 702) (Dated 03-04-1995)

Section 80DD : Clarification regarding possibility where, in absence of relevant rules at the time returns for assessment years 1990-91 and 1991-92 were due, certain eligible assessees could not have claimed deduction either under section 80DD or section 80U(1)(iii) (Circular no 653) (Dated :15-06-1993)

Section 80DD : Contributions made under the Central Government Employees’ Insurance Scheme – Whether eligible for relief under clause (a)(i) of sub-section (2) (Circular no 233 ) (Dated : 05-12-1977)

Section 80CCF : Section 80CCF of the Income-tax Act, 1961 – Deduction – In respect of subscription to long-term infrastructure bond – Notified long-term infrastructure bond (Notification 50/2011 [S. O. 2060(E)], Dated 09-09-2011)

Section 80CCF :  Section 80CCF of the Income-tax Act, 1961 – Deduction – In respect of subscription to long-term infrastructure bonds – Notified long-term infrastructure bond (Notification No : 77/2010) (Dated : 11-10-2010)

Section 80CCF : Section 80CCF of the Income-tax Act, 1961- Deduction – In respect of subscription to long-term infrastructure bonds – Notified long-term infrastructure bond (Notification 48/2010 [S.O. 1639(E)]) (Dated 09-07-2010)

Section 80F : Section 80f Of The Income-Tax Act, 1961 – Deductions – Education Of Children Of Non-Citizens – Applicability Of Section 80f Postponed CIRCULAR NO. 524 [17-10-1988]

Section 80E : Section 80E of the Income-tax Act, 1961 – Deduction – In respect of interest on loan taken for higher education – Financial institution notified for purpose of section (Notification No : 80E(3)(b) 79/2010 [S.O. 2564(E)]) (Dated 13-10-2010)

Section 80E : Whether graduate or post-graduate studies in Engineering would include studies in architecture (Circular no : 688) (Dated : 23-08-1994)

Section 80G : SECTION 80G(2)(b) OF THE INCOME-TAX ACT, 1961 – DEDUCTIONS – DONATIONS TO RELIGIOUS/CHARITABLE FUNDS ETC. – NOTIFIED PLACES OF WORSHIP NOTIFICATION NO. 29/2014 [F.NO.176/05/2011-ITA-I]/ 03-06-2014

Section 80G : SECTION 80G(2)(c) OF THE INCOME-TAX ACT, 1961 – DEDUCTIONS – DONATIONS TO CERTAIN FUNDS, CHARITABLE INSTITUTIONS, ETC. – NOTIFIED SPORTS ASSOCIATION OR INSTITUTION – ARCHERY ASSOCIATION OF INDIA (NOTIFICATION NO. 88/2013 [F.NO. 176/03/2013-ITA.I]) (Dated : 06-11-2013)

Section 80G :  Section 80G(2)(c) of the Income-tax Act, 1961 – Deductions – Donations to certain funds, charitable institutions, etc. – Notified sports association or institution Notification No 68/2010 Dated 05-08-2010

Section 80G : Section 80G of the Income-tax Act, 1961 – Deductions – Donations to certain funds, charitable institutions, etc. – Amendment in Notification No. S.O. 1246(E), dated 29-11-2002 Notification no 3/2010 Dated 12-01-2010

Section 80G : Section 80G(2)(b) of the income-tax Act, 1961 – Deductions – Donations to religious/charitable funds, etc., – Notified places of worship Notifiacation on 26/2009 Dated 16-03-2009

Section 80G : Section 80G(2)(b) of the Income-tax Act, 1961 – Deductions – Donations to religious/charitable funds etc. – Notified places of worship Notification No 73/2006 Dated 21-03-2006

Section 80G : Section 80G(2)(b) of the Income-tax Act, 1961 – Deductions – Donations to religious/charitable funds etc. – Notified places of worship Notification No 72/2006 Dated 20-03-2006

Section 80G : Section 80G(2)(b) of the Income-tax Act, 1961 – Deductions – Donations to religious/charitable funds etc. – Notified places of worship Notification On 128/2005 Dated 04-04-2005

Section 80G : Section 80g Of The Income-Tax Act, 1961 – Deductions – Donations To Religious/Charitable Funds, Etc. – Notified Places Of Worship Under Section 80g(2)(B) CIRCULAR NO. 752 [26-03-1997]

Section 80G : Section 80G Of The Income-Tax Act, 1961 – Deductions – Donations To Certain Funds, Charitable Institutions, Etc. – Notified Sports Association Or Institution Under Section 80g(2)(C)  CIRCULAR : NO. 178 [F. NO. 176/82/75-IT(A-I)] [23-09-1975]

Section 80G : Section 80G Of The Income-Tax Act, 1961 – Deductions – Donation To Certain Funds, Charitable Institutions – Whether Gifts In Kind Are Eligible For Exemption Under Clause (V) Of Sub-Section (1) Of Section 80G CIRCULAR NO.304 [ F.NO. 331/12/80-GT], [02-06-1981]

Section 80G : Section 80g Of The Income-Tax Act, 1961 – Deductions – Donations To Religious/Charitable Funds, Etc. – Notified Places Of Worship Under Section 80g(2)(B) CIRCULAR : NO. 416 [F. NO. 176/11/84-IT (A-I)] [11-04-1985]

Section 80G :100 Per Cent Tax Relief For Donations Made To Chief Minister’s Earthquake Relief Fund, Maharashtra  CIRCULAR NO. 678 [10-02-1994]

Section 80GG : Whether, for the purposes of computing deduction under the section, total income would be total income of assessee after allowing all deductions except deduction under this section CIRCULAR NO : 327 [08-02-1982]

 Section 80HH : “Backward area” for the purpose of section 80HH – Whether areas included in the Eighth Schedule which has been omitted with retrospective effect, will continue to enjoy benefit of this section (Circular no : 484) (Dated 01-05-1987)

80HHB : Whether, where payments received in the shape of bonds in lieu of foreign exchange realisation from project-exports and foreign exchange will eventually be repatriated into India by EXIM Bank after lifting of UN sanction, RBI/ECGC bonds issued by way of settlement of claims of projects in Iraq will be treated as convertible foreign exchange brought into India for purposes of section 80HHB (Circular No : 711,  Dated : 24-07-1995) 

Section 80HHB : Whether ‘convertible foreign exchange’ does not include remittances from Nepal and Bhutan (Circular No : 575, Dated : 31-08-1990)

Section 80HHB : Whether the consideration for execution of foreign projects received in non-convertible rupees from bilateral account countries would be covered by the expression ‘convertible foreign exchange’ (Circular No : 563 , Dated :23-05-1990)

Section 80HHC : Clarification Regarding Deduction Under Section 80hhc Of The Income-Tax Act, 1961 CIRCULAR NO. 5/2006 [15-05-2006]

Section 80HHC : Section 80hhc Of The Income-Tax Act, 1961 – Deductions – Exporters – Amendment Of Section 80hhc By Taxation Laws (Amendment) Act, 2005 – Imposition Of Penalty/Recovery Of Taxes CIRCULAR NO. 2/2006 [17-01-2006]

Section 80HHC : Whether Profits Derived From Export Of Cut And Polished Dimensional Blocks, Granite Or Other Rocks Is Eligible For Deduction Under Section 80hhc CIRCULAR NO. 729 [01-11-1995]

Section 80HHC : Whether Profits Derived From Export Of Cut And Polished Dimensional Blocks, Granite Or Other Rocks Is Eligible For Deduction Under Section 80HHC CIRCULAR NO.693, [17-11-1994]

Section 80HHC :  Section 80hhc Of The Income-Tax Act, 1961 – Deductions-Exporters – Clarification Regarding Reopening Of Assessments On Account Of Retrospective Amendment Made In Section 80hhc In Respect Of Counter Sale To Foreign Tourists In Shops And Emporia, Etc., Located In India CIRCULAR NO. 624, [23-01-1992]

Section 80HHC : Section 80HHC Of The Income-Tax Act , 1961- Deductions-Exporters – Profits Retained For Export Business In The Case Of Tax-Payers Engaged In The Business Of Growing And Manufacturing Tea – Calculation Of Claim Of Deduction CIRCULAR NO. 600 [23-05-1991]

Section 80HHC : Section 80HHC Of The Income-Tax Act, 1961 – Deductions – Exporters – Whether ‘Convertible Foreign Exchange’ Does Not Include Remittances From Nepal And Bhutan CIRCULAR NO.575, [31-08-1990]

Section 80HHC : Section 80HHC Of The Income-Tax Act, 1961 – Deductions-Exporters – Clarifications Regarding Calculation Of Deductions CIRCUALR NO. 564 [05-07-1990]

Section 80HHC :Section 80hhc Of The Income-Tax Act, 1961 – Deductions-Exporters – Whether Receipts Of Sale Proceeds In Respect Of Protocol Exports Eligible For Deduction  CIRCULAR NO. 562 [23-05-1990]

Section 80HHC : Section 80hhc Of The Income-Tax Act, 1961 – Deductions – Exporters – Profits From Export Business – Whether Both Manufacturers And Export Houses/Trading Houses Who Pass On Benefit Under New Section 80hhc To Manufacturers Are Entitled To The Deduction Under Section 80hhc CIRCULAR : NO. 466 [F. NO. 178/54/86-IT(A-I)] [14-08-1986]

Section 80HHC : Section 80hhc Of The Income-Tax Act, 1961 – Deductions – Exporters – Deduction Under Section 80hhc And Equal Amount Credited To Reserve Account For Export Business – Whether Distribution Of Dividends Out Of Such Statutory Reserve Is Utilisation For Business Of The Assessee CIRCULAR: NO. 463 [F. NO. 178/65/86-IT(A-I)] [11-07-1986]

Section 80HHE :  Deductions – Profits from export of computer software, etc. – Clarification regarding provisions of section 80HHE of the Income-tax Act, 1961 (Circular No : 3/2004, Dated : 12-02-2004)

Section 80-I : Business of refining of crude oil – Whether it will be regarded as priority industry for the purposes of deduction under the section (Circular No : 57, Dated :23-03-1971)

Section 80-IA : ### CIRCULAR NO. 10/2014 [F.NO.178/84/2012-ITA-I] 06-05-2014

Section 80-IA : Section 80-IA(4)(i) of the Income-tax Act, 1961 – Deductions – In respect of profits and gains from infrastructure facility – Clarification regarding widening of existing road – Definition of a new infrastructure facility (Circular No : 4/2010 Dated :18-05-2010

Section 80-IA : #### (Circular No : 1/2006 Dated :12-01-2006

Section 80-IA : Definition of “port” as infrastructural facility for the purpose of sections 10(23G) and 80-IA of the Income-tax Act, 1961 (Circular No : 10/2005 , Dated : 16-12-2005)

Section 80-IA :  Availability of benefit under section 80-IA in respect of infrastructure facilities notified by CBDT prior to 31-3-2001 (Circular No : 7/2002 , Dated :26-08-2002)

Section 80-IA : Definition of Port as Infrastructure facility for the purpose of sections 10(23G) and 80-IA  Circular no 793 [23-06-2000]

Section 80-IA :  Whether Build-Own-Lease-Transfer (BOLT) Scheme of Indian Railways shall be eligible for benefit under section 80-IA, since it is not legally possible for any enterprise other than Indian Railways to maintain and operate Railway System (Circular No :733 , Dated : 03-01-1996)

Section 80-IB : Section 80-Ib, Read With Section 80-Ic, Of The Income-Tax Act, 1961 – Deductions – Profits And Gains From Industrial Undertakings Other Than Infrastructure Development Undertakings – Notified Scheme For Purposes Of Section 80-Ib(10) CIRCULAR NO.39/2016 [F.NO.279/MISC./140/2015/ITJ][29-11-2016]

Section 80-IB: CIRCULAR NO.37/2016 [F.NO.279/MISC./140/2015/ITJ][02-11-2016]

Section 80-IB : Word “State” in sub-section (4) of section 80-IB includes Union Territories specified in Eighth Schedule (Circular No :  788 , Dated : 11-04-2000)

Section 80-IC : Section 80-IC Of The Income-Tax Act, 1961 – Deductions – Profits & Gains From Certain Undertakings Or Enterprises In Certain Special Category States – Extension Of Special Package Of Industrial Incentives For The State Of Jammu & Kashmir OFFICE MEMORANDUM NO. 1(10)/2012-SPS [11-06-2013]

Section 80J : Administrative approval of Department of Tourism for running hotel is absolutely different from approval granted by Income-tax Department in the capacity of delegated authority enabling hotels to avail tax concessions (Circular No :  383 Dated :22-06-1984)

Section 80J : Decision of Bombay High Court in Indian Oil Corporation’s case – Whether equally applicable to sub-section (1A) inserted by Finance Act, 1980 (Circular No :  380 Dated :10-04-1984)

Section 80J : Whether deduction is to be reduced proportionately with reference to period for which business was not carried on during relevant previous year (Circular No :  378 Dated :03-03-1984)

Section 80J : Undertakings engaged in extraction of timber and other forest produce by leasing out forests – Whether eligible for deduction under the section (Circular No :  329 Dated :22-02-1982)

Section 80J : Section 80J Of The Income-Tax Act, 1961 – Deductions – Profits And Gains From New Industrial Undertakings, Ships Or Hotels, Etc – Whether Deduction Under The Section Is Allowed From Income Of Registered Firms And Only Resultant Net Income Is Distributed For Assessment In Partners’ Cases CIRCULAR NO. 123 [F. NO. 279/112/73-ITJ] [31-10-1973]

Section 80L : Clarifications on public provident fund scheme, 1968 CIRCULAR : NO. CO.DT.15.02.001/H-9844-9866/2004-05 [25-05-2005]

Section 80L : 8% SAVINGS (TAXABLE) BONDS, 2003 CIRCULAR : NO. DGBA.CO.DT.NO. 13.01.299/H./2004-05 [25-04-2005]

Section 80L : Operation of the Senior Citizens Savings Scheme, 2004 (SCSS) CO.DT.No. 15.15.001/H.3764-86/2004-05 [21-10-2004]

Section 80L : Section 80l Of The Income-Tax Act, 1961 – Deduction-Interest On Securities, Dividends, Etc. – Admissibility Of Deduction In Respect Of Income From Units Of The Unit Trust Of IndiaCIRCULAR NO. 567 [19-07-1990]

Section 80L : Section 80L Of The Income-Tax Act, 1961 – Deduction – Interest On Securities, Dividends, Etc. – Whether Natonalised Banks Would Be Regarded As Banking Companies For The Purposes Of Deduction Of Interest On Deposits With Them Under Clause (Vi) Of Sub-Section (1) Of Section 80l CIRCULAR NO. 64 [F. NO. 167/51/71-IT(A-I)], [25-08-1971]

Section 80-O : Eligibility For Deduction Under Section 80-O In Case Of Receipt Of Brokerage By Reinsurance Agent, Operating In India On Behalf Of Principals Abroad, From Gross Premia Before Remittance To His Foreign Principals CIRCULAR NO. 731 [20-12-1995]

Section 80-O : Whether Benefit Of Section 80-O Would Be Available If Technical And Professional Services, Though Rendered Outside India, Are Used By Foreign Government Or Enterprise In India CIRCULAR NO.700, [23-03-1995]

Section 80-O : Section 80-O Of The Income-Tax Act, 1961 – Deductions-Royalty Etc. From Certain Foreign Enterprises – Application For Approval Of Agreement To Be Made In Prescribed Form And Verified In Prescribed Manner CIRCULAR : NO. 533 [27-03-1989]

Section 80-O : Approval of agreement under which assessee-company receives royalty, etc., from Government of foreign State or foreign enterprise, which is eligible for deduction under the section – Guidelines therefor Circular No : 253 [Modifying 187] [30-04-1979]

Section 80-O : Approval of agreement under which assessee-company receives royalty, etc., from Government of foreign State or foreign enterprise, which is eligible for deduction under the section – Guidelines therefor Circular No : 187 [23-12-1975]

Section 80P : Section 80P Of The Income-Tax Act, 1961 – Deduction – Income Of Co-Operative Societies – Interest From Non-SLR Securities Of Banks CIRCULAR NO.18/2015 [F.NO.279/MISC./140/2015/ITJ][02-11-2015]

Section 80P Section 80P of the Income-tax Act, 1961 – Deduction in respect of income of co-operative societies – Clarification regarding eligibility of deduction under Section 80P to Regional Rural Banks Circular No : 6/2010 Dated : 20-09-2010

Section 80P Clarification regarding criteria required to be satisfied by any co-operative society engaged in cottage industry for availing benefits under section 80P(2)(a)(ii) Circular No : 722 Dated 19-09-1995

Section 80P : Whether regional rural banks can be treated as co-operative societies engaged in carrying on business of banking or providing credit facilities to its members Circular No : 319 Dated : 11-01-1982

Section 80Q : Whether deduction under section 80Q is to be allowed for five years commencing from assessment year 1992-93 provided the other conditions mentioned in section 80Q are satisfied (Circular No : 746) (Dated : 26-07-1996)

Section 80Q : Whether Deduction Under Section 80Q Is To Be Allowed For Five Years Commencing From Assessment Year 1992-93 Provided The Other Conditions Mentioned In Section 80Q Are Satisfied CIRCULAR NO. 706, [26-06-1995]

Section : 80K #########  (Cicular No : 79, Dated : 25-02-1972)

Section 80RR : Whether person, who receives payment for film which has been produced, directed or scripted by him, would be entitled to deduction under section (Circular no 80RR 675, Dated 03-01-1994)

Section 80RR :  Whether term ‘artist’ includes photographers and TV cameramen for the purposes of deduction under the section (Circular no : 31, Dated 25-10-1969)

Section 80RRA : Procedure regarding grant of approval under section 80RRA (Circular no : 705) (Dated : 20-06-1995)

Section 80RRA : Conditions subject to which deduction under the section is to be allowed/Queries re. interpretation and applicability are clarified/Procedure for securing deduction explained (Circular no : 356) ( Dated : 17-03-1983)

Section 80U :  Deduction in the case of totally blind/physically handicapped persons under the section – Scope of expression “permanent physical disability” explained Circular no 375 Dated 02-01-1984

Section 80U : Deduction in the case of totally blind/physically handicapped persons under the section – Scope of expression “permanent physical disability” explained Circular  246 Dated 20-09-1978

Section 80U : Section 80u Of The Income-Tax Act, 1961 – Deductions – Blind Or Physically Handicapped Persons – Employers Authorised To Give Deduction Of Allowance Under Section 80u From Salary Income While Deducting Tax At Source On Production Of Certificate Issued By Income-Tax Officer CIRCULAR NO.272 [F.NO. 275/16/80-IT(B)], [27-05-1980]

Section 80U : Section 80U Of The Income-Tax Act, 1961 – Deductions-Blind Or Physically Handicapped Persons – Clarification Regarding Possibility Where, In Absence Of Relevant Rules At The Time Returns For Assessment Years 1990-91 And 1991-92 Were Due, Certain Eligible Assessees Could Not Have Claimed Deduction Either Under Section 80dd Or Section 80u(1)(Iii) CIRCULAR NO.653, [15-06-1993]

Section 84 : Whether transfer of shares referred to in sub-section (1) includes transmission of shares by operation of law Circular No : 7-D [26-06-1960]

Section 84 :Section 84 Of The Income-Tax Act, 1961 – Incomes Forming Part Of Total Income On Which No Income-Tax Is Payble – Whether Transfer Of Shares Referred To In Sub-Section (1)Of Section 84 Includes Transmission Of Shares By Operation Of Law CIRCULAR NO. 7-D [23-06-1960]

Section 89 : Section 89 Of The Income-Tax Act, 1961 – Salary – Relief Available When Salary Is Paid In Arrears Or In Advance – Relief In Case Of Encashment Of Leave Salary By An Employee While In Service – Whether Admissible  CIRCULAR : NO. 431 [F. NO. 174/43/82-IT(A-II)] [12-09-1985]

Section 89 Scope of relief under the section in five situations explained Circular no : 331 Dated : 22-03-1982

Section 89 Relief in the case of amounts repaid under Additional Emoluments (Compulsory Deposit) Act – Procedure laid down for working out relief under the section Circular No : 239 Dated 16-05-1978

Section 89 : Computation of relief under the section – Basis therefor Circular No : 9-D (LIII-6) 17-03-1966

Section 90 : Section 90 Of The Income-Tax Act, 1961 – Double Taxation Agreement – Agreement For Avoidance Of Double Taxation And Prevention Of Fiscal Evasion With Foreign Countries – Circulation Of The Published Notifications Of The Agreement Between The Government Of The Republic Of India And The Government Of The Oriental Republic Of Uruguay For The Avoidance Of Double Taxation And The Prevention Of Fiscal Evasion With Respect To Taxes On Income And On Capital CIRCULAR [F. NO. 500/138/2002-FTD-II] [16-08-2013]

Section 91 : Expression “Indian rate of tax” in clause (ii) of Explanation to the section – Interpretation of CIRCULAR : NO. 11/68/63-TPL [13-12-1963]

Section 92 : Clarification on provisions governing transfer price in an international transaction Circular no : 12/2001 23-08-2001

Section 92C : Section 92c Of The Income-Tax Act, 1961 – Read With Rule 10b Of The Income-Tax Rules, 1962 – Transfer Pricing – Computation Of Arm’s Length Price – Application Of Profit Split Method – Withdrawal Of Circular No. 2/2013, Dated 26-3-2013 CIRCULAR NO. 5/2013 [F. NO. 500/139/2012-FTD-I] [29-06-2013]

Section 92C : Section 92C Of The Income-Tax Act, 1961 – Transfer Pricing – Computation Of Arm’s Length Price – Clarifications On Functional Profile Of Development Centres Engaged In Contract R&D Services With Insignificant Risk – Conditions Relevant To Identify Such Development Centres CIRCULAR NO. 3/2013 [F NO. 500/139/2012] [26-03-2013]

Section 92C : Section 92c Of The Income-Tax Act, 1961, Read With Rule 10b Of The Income-Tax Rules, 1962 – Transfer Pricing – Computation Of Arm’s Length Price – Application Of Profit Split Method CIRCULAR NO. 2/2013 [F. NO. 500/139/2012] [26-03-2013]

Section 92C : Section 92C Of The Income – Tax Act, 1961 – Transfer Pricing – Computation Of Arm’s Length Price – Reconstitution Of Advisory Group For International Taxation And Transfer Pricing In Department Of Revenue, Ministry Of Finance OFFICE MEMORANDUM [F.NO. 500/54/2012-FTD.I] [03-05-2012]

Section 92C :  Section 92c Of The Income – Tax Act, 1961 – Transfer Pricing – Computation Of Arm’s Length Price – Advisory Group For International Taxation & Transfer Pricing In Department Of Revenue, Ministry Of Finance OFFICE MEMORANDUM [F.NO. 500/54/2012-FTD.I], [22-03-2012]

Section 92C : Section 92c Of The Income-Tax Act, 1961 – Transfer Pricing – Computation Of Arm’s Length Price – Suggestions For Prescribing A Proforma For Obtaining Information Relating To Transfer Pricing And In Other Cases OFFICE MEMORANDUM [F. NO. 504/31/2010-FTD-I] [21-11-2011]

Section 92CC : Section 92cc Of The Income-Tax Act, 1961 – Transfer Pricing – Advance Pricing Agreement (Apa) – Clarifications On Rollback Provisions Of Advance Pricing Agreement Scheme CIRCULAR NO.10/2015 [F.NO.500/7/2015-APA-II] [10-06-2015]

Section 94A : Section 94A Of The Income-Tax Act, 1961 – Special Measures In Respect Of Transactions With Persons Located In Notified Jurisdictional Area – Clarification On Removal Of Cyprus From List Of Notified Jurisdictional Areas Under Said Section CIRCULAR NO.15 OF 2017 [F.NO.500/002/2015-FT&TR-II [21-04-2017]

Section 95 :Section 95 Of The Income-Tax Act, 1961 – General Anti Avoidance Rule (Gaar) – Applicability Of – Clarifications On Certain Queries About Implementation Of Gaar CIRCULAR NO.7 OF 2017 [F.NO.500/43/2016-FT&TR-IV] [27-01-2017]

Section 95 : SECTION 95 OF THE INCOME-TAX ACT, 1961 – GENERAL ANTI AVOIDANCE RULE (GAAR) APPLICABILITY OF – CONSTITUTION OF AN EXPERT COMMITTEE ON GAAR TO UNDERTAKE STAKEHOLDER CONSULTATIONS TO FINALIZE THE GUIDELINES FOR GENERAL ANTI AVOIDANCE RULES (GAAR) – SCOPE OF TERMS OF REFERENCE OF EXPERT COMMITTEE ON GAAR EXPENDED OFFICE MEMORANDUM [F. NO. A.50050/95/2012-AD.I], [01-09-2012]

Section 104 : Section 104 Of The Income-Tax Act, 1961 – Additional Income-Tax On Undistributed Profits Of Certain Companies – Whether Production Of Motion Pictures Amounts To Manufacture Or Processing Of Goods Within The Meaning Of Section 104(4)(A) CIRCULAR NO. 24 [F.NO. 6/22/68-IT(A-I)] [23-07-1969]

Section 104 : Section 109 Of The Income-Tax Act, 1961 – “Distributable Income”, “Investment Company” And “Statutory Percentage” Defined – Distributable Income As Defined In Section 109(1) – Items To Be Excluded From Gross Total Income CIRCULAR: NO. 14(LXXV-12)-D OF 1957 [01-03-1957]

Section 104 : Section 104 Of The Income-Tax Act, 1961 – Additional Income-Tax On Undistributed Profits Of Certain Companies – Whether Section 104 Applies To Profits And Gains Of Companies In Which Public Are Not Substantially Interested And Which Derives A Part Of Its Income Outside Taxable Territories Laws Of Which Restrict Remittance Of Money To India  CIRCULAR : NO. 29(LXXV-10) [21-07-1956]

Section 109 : Section 109 Of The Income-Tax Act, 1961 – “Distributable Income”, “Investment Company” And “Statutory Percentage” Defined – Distributable Income As Defined In Section 109(1) – Items To Be Excluded From Gross Total Income CIRCULAR: NO. 14(LXXV-12)-D OF 1957 [01-03-1957]

Section 112 : Taxability of interest remitted by branches of banks to the head office situated abroad, under the Foreign Currency Packing Credit Scheme of Reserve Bank of India (C. No : 740 )(Dated 17-04-1996)

Section 112 : Clarification regarding computation of tax in respect of long-term capital gains under section (C. No :  721) (Dated  13-09-1995)

Section 112 : Clarification regarding filing of returns in respect of tax deducted at source from salary of employees of company working at its headquarters or in other branches (C. No :  719)  (Dated  22-08-1995)

Section 115A : Interest income in the case of foreign companies – Rate of tax applicable (Circular no 473, Dated : 29-10-1986)

Section 115BB : Instructions for deduction of tax at source from winnings from lottery or crossword puzzle or horse race – Rates of tax applicable during the financial year 1988-89 CIRCULAR : NO. 515 [31-05-1988]

Section 115J : Effect Of Explanation (Iii) To Section 115j – Clarification  CIRCULAR NO. 680 [21-02-1994]

Section 115JA : Section 115JA Of The Income-Tax Act, 1961 – Minimum Alternate Tax (Mat) – Constitution Of A Committee To Examine Direct Tax Matters Including Levy Of Mat On Fiis For Period Prior To 1-4-2015 OFFICE MEMORANDUM [F. NO. 133/27/2015-TPL] [26-05-2015]

Section 115JA : Section 115JA Of The Income-Tax Act, 1961 – Minimum Alternate Tax (Mat) – Constitution Of A Committee To Examine Direct Tax Matters Including Levy Of Mat On Fiis For Period Prior To 1-4-2015 OFFICE MEMORANDUM [F. NO. 133/27/2015-TPL] [20-05-2015]

Section 115JB : Section 115JB Of The Income-Tax Act, 1961 – Minimum Alternate Tax – Clarifications On Computation Of Book Profit For Purposes Of Levy Of Minimum Alternate Tax (Mat) Under Section 115JB Of Said Act For Indian Accounting Standards (Ind As) Compliant Companies CIRCULAR NO. 24/2017 [F.NO. 133/23/2015-TPL] [25-07-2017]

Section 115JB : Section 115jb, Read With Sections 115ja And 271(1)(C), Of The Income-Tax Act, 1961 – Minimum Alternate Tax – Penalty Under Section 271(1)(C) Wherein Additions/Disallowances Made Under Normal Provisions Of The Said Act But Tax Levied Under Mat Provisions Under Sections 115jb/115jc, For Cases Prior To Assessment Year 2016-17 CIRCULAR NO.25/2015 [F.NO.279/MISC./140/2015/ITJ][31-12-2015]

Section 115JB : Liability For Payment Of Advance Tax Under New Mat Provisions Of Section 115jb Of The Income-Tax Act CIRCULAR : NO. 13 OF 2001, [09-11-2001]

Section 115R : Section 119, Read With Section 115R Of The Income-Tax Act, 1961 – Income-Tax Authorities – Instructions To Subordinate Authorities – Tax On Distributed Income To Unit Holders – Clarification On Scope Of Additional Income-Tax On Distributed Income Under Section 115R  CIRCULAR NO.6/2014 [F.NO.225/182/2013-ITA.II] [11-02-2014]

Section 115W : Non-Levy Of Interest/Penalty On Delayed Payment Of The First Instalment Of Advance Fringe Benefit Tax CIRCULAR : F.NO. 142/24/2005-TPL[18-07-2005]

Section 115W : Non-Acceptance Of Fringe Benefit Tax By Bank Branches RBI CIRCULAR : NO. DGBA.GAD.NO.H-230/42.01.034/200 [14-07-2005]

Section 115WB :Section 115WB Of The Income-Tax Act, 1961 – Fringe Benefits – Explanatory Circular On Fringe Benefit Tax Arising On Allotment Or Transfer Of Specified Securities Or Sweat Equity Shares CIRCULAR NO. 9/2007 [20-12-2007]

Section 115WD/ 139 : Section 115WD/139 Of The Income-Tax Act, 1961 – Return Of Fringe Benefits/Return Of Income – Acceptance Of Returns Of Income/Fringe Benefits In Paper Form For Assessment Year 2007-08 In Case Of Firms Liable To Audit Under Section 44ab And Companies CIRCULAR NO. 3/2007 [25-05-2007]

Section 115WM : Section 115WM Of The Income-Tax Act, 1961 – Fringe Benefit Tax – Chapter Xii-H Not To Apply After A Certain Date – Adjustment Of ‘Advance Tax In Respect Of Fringe Benefits’ For Assessment Year 2010-11 Against Advance Tax  CIRCULAR NO. 2/2010 [29-01-2010]

Section 119 : ORDER [F.NO.225/231/2017-ITA-II][27-09-2017]- Section 119 Of The Income-Tax Act, 1961 – Income-Tax Authorities – Instructions To Subordinate Authorities – Taxation And Investment Regime For Pradhan Mantri Garib Kalyan Yojana, 2016, Scheme – Representations Under Said Scheme Pertaining To Challan Corrections And Conversion Etc.

Section 119 : Section 119 of the income-tax act, 1961 – income-tax authorities – instructions to subordinate authorities – clarifications regarding attaining prescribed age of 60/80 years on 31st march itself, in case of senior/very senior citizens whose date of birth falls on 1st april, for purposes of income-tax act CIRCULAR NO.28/2016 [F.NO.225/182/2016/ITA.II] [27-07-2016]

Section 119 : Section 119 Of The Income-Tax Act, 1961, Read With Sections 6 And 84 Of The Black Money (Undisclosed Foreign Income And Assets) And Imposition Of Tax Act, 2015 – Income-Tax Authorities – Instructions To Subordinate Authorities – Notified Income-Tax Authority ORDER [F.NO.225/322/2015/ITA.II][17-12-2015]

Section 119 : Section 119 Of The Income-Tax Act, 1961 – Income-Tax Authorities – Instructions To Subordinate Authorities – Extension Of Time For Deposit Of Tax Deducted At Source And Tax Collected At Source For State Of Tamil Nadu ORDER [F.NO.385/26/2015-IT(B)][05-12-2015]

Section 119 : Section 119 Of The Income-Tax Act, 1961 – Income-Tax Authorities – Instructions To Subordinate Authorities – Validation Of Tax Returns Through Electronic Verification Code ORDER [F.NO.225/141/2015-ITA.II][06-10-2015]

Section 119 : Section 119 Of The Income-Tax Act, 1961 – Income-Tax Authorities – Instructions To Subordinate Authorities – Extension Of Due Date For Filing Of Returns Of Income And Audit Reports Under Section 44ab – Supersession Of Orders Dated 30-9-2015 ORDER [F.NO.225/207/2015/ITA-II][01-10-2015]

Section 119 : Section 119 Of The Income-Tax Act, 1961 – Income-Tax Authorities – Instructions To Subordinate Authorities – Extension Of Due Date For Filing Return By Taxpayers In States Of Punjab & Haryana And Union Territory Of Chandigarh ORDER [F.NO.225/207/2015/ITA.II][30-09-2015]

Section 119 : Section 119 Of The Income-Tax Act, 1961 – Income-Tax Authorities – Instructions To Subordinate Authorities – Extension Of Due Date For Filing Return By Taxpayers In State Of Gujarat ORDER [F.NO.225/207/2015/ITA.II][30-09-2015]

Section 119 : Section 119 Of The Income-Tax Act, 1961 – Income-Tax Authorities – Instructions To Subordinate Authorities ORDER [F. NO. 225/154/2015/ITA.II] [10-06-2015]

Section 119 : Section 119 Of The Income-Tax Act, 1961 – Income-Tax Authorities – Instructions To Subordinate Authorities – Condonation Of Delay In Filing Refund Claim And Claim Of Carry Forward Losses Under Section 119(2)(B) CIRCULAR 9/2015 [F.NO.312/22/2015-OT] [09-06-2015]

Section 119 : Section 119 Of The Income-Tax Act, 1961 – Income-Tax Authorities – Instructions To Subordinate Authorities – Further Extension Of Due Date For Furnishing Of Return Of Income In Cases Of Assessees In State Of Jammu And Kashmir ORDER [F.NO.225/268/2014-ITA.II][28-11-2014]

Section 119 : Section 119 Of The Income-Tax Act, 1961 – Income-Tax Authorities – Instructions To Subordinate Authorities ORDER [F. NO. 225/298/20114-ITA.II] [11-11-2014]

Section 119 :Section 119 Of The Income-Tax Act, 1961 – Income-Tax Authorities – Instructions To Subordinate Authorities ORDER [F. NO. 385/10/2014-IT(B)][17-10-2014]

Section 119 : Section 119 Of The Income-Tax Act, 1961 – Income-Tax Authorities – Instructions To Subordinate Authorities ORDER [F. NO. 385/10/2014-IT(B)][01-10-2014]

Section 119 : Section 119 Of The Income-Tax Act, 1961 – Income-Tax Authorities – Instructions To Subordinate Authorities ORDER [F. NO. 153/53/2014-TPL (PT.I)] [26-09-2014]

Section 119 : Section 119 Of The Income-Tax Act, 1961 – Income-Tax Authorities – Instructions To Subordinate Authorities ORDER [F.NO.225/268/2014/ITA.II][16-09-2014]

Section 119 : Section 119 Of The Income-Tax Act, 1961 – Income-Tax Authorities – Instructions To Subordinate Authorities ORDER [F. NO. 149/141/2014-TPL][28-08-2014]

Section 119 : Section 119 Of The Income-Tax Act, 1961 – Income-Tax Authorities – Instructions To Subordinate Authorities OFFICE MEMORANDUM [F.NO.DIR(HQRS.)/CH.(DT)/ [22-08-2014]

Section 119 : Section 119 Of The Income-Tax Act, 1961 – Income-Tax Authorities – Instructions To Subordinate Authorities ORDER [F.NO.133/24/2014-TPL][20-08-2014]

Section 119 : Section 119 Of The Income-Tax Act, 1961 – Income-Tax Authorities – Instructions To Subordinate Authorities ORDER [F. NO. 225/138/2014/ITA.II] [24-07-2014]

Section 119 : Section 119 Of The Income-Tax Act, 1961 – Income-Tax Authorities – Instructions To Subordinate Authorities  ORDER NO. 51 OF 2014 [F. NO. A-35015/07/2012-AD.VI [31-03-2014]

Section 119 : Section 119 Of The Income-Tax Act, 1961 – Income-Tax Authorities – Instructions To Subordinate Authorities ORDER [F. NO. 225/138/2014/ITA.II] [24-03-2014]

Section 119 : Section 119 Of The Income-Tax Act, 1961 – Income-Tax Authorities – Instructions To Subordinate Authorities ORDER [F. NO. 385/8/2013-IT(B)][14-03-2014]

Section 119 : Section 119, Read With Section 115R Of The Income-Tax Act, 1961 – Income-Tax Authorities – Instructions To Subordinate Authorities – Tax On Distributed Income To Unit Holders – Clarification On Scope Of Additional Income-Tax On Distributed Income Under Section 115R CIRCULAR NO.6/2014 [F.NO.225/182/2013-ITA.II] [11-02-2014]

Section 119 : Section 119 Of The Income-Tax Act, 1961 – Income-Tax Authorities – Instructions To Subordinate Authorities ORDER [F. NO. 385/8/2013-IT(B)][13-12-2013]

Section 119 : Section 119 Of The Income-Tax Act, 1961 – Income-Tax Authorities – Instructions To Subordinate Authorities ORDER [F.NO. 225/117/2013/ITA.I][24-10-2013]

Section 119 : Section 119 Of The Income-Tax Act, 1961 – Income-Tax Authorities – Instructions To Subordinate Authorities ORDER [F. NO. 225/117/2013/ITA.II] [30-09-2013]

Section 119 : Section 119 Of The Income-Tax Act, 1961 – Income-Tax Authorities – Instructions To Subordinate Authorities ORDER [F. NO. 225/117/2013/ITA.II] [26-09-2013]

Section 119 : Section 119 Of The Income-Tax Act, 1961 – Income-Tax Authorities – Instructions To Subordinate Authorities ORDER [F. NO. 225/117/2013/ITA.II] [31-07-2013]

Section 119 : Section 119 Of The Income-Tax Act, 1961 – Income-Tax Authorities – Instructions To Subordinate Authorities ORDER [F. NO. 225/117/2013/ITA.II] [23-07-2013]

Section 119 : Section 119 Of The Income-Tax Act, 1961 – Income-Tax Authorities – Instructions To Subordinate Authorities ORDER [F. NO. 225/45/2013/ITA.II][13-03-2013]

Section 119 : Section 119 Of The Income-Tax Act, 1961 – Income-Tax Authorities – Instructions To Subordinate Authorities  ORDER [F. NO.225/163/2012/ITA.II], [31-07-2012]

Section 119 : Section 119 Of The Income-Tax Act, 1961 – Income-Tax Authorities – Instructions To Subordinate Authorities  ORDER [F. NO. 225/124/2012/ITA.II], [20-06-2012]

Section 119 : Section 119 Of The Income-Tax Act, 1961 – Income-Tax Authorities – Instructions To Subordinate Authorities – Order Under Section 119(1) ORDER [F.NO.225/138/2011/ITA.II],[30-03-2012]

Section 119 : Section 119 Of The Income-Tax Act, 1961 – Central Board Of Direct Taxes – Instructions To Subordinate Authorities Order [F.NO.225/72/2010/ITA-II][30-09-2011]

Section 119 : Section 119 Of The Income-Tax Act, 1961 – Income-Tax Authorities – Instructions To Subordinate Authorities INSTRUCTION NO. 09/2011 [F.NO. C-30014/42/2011-V&L [25-08-2011]

Section 119 : Section 119 Of The Income – Tax Act, 1961 – Central Board Of Direct Taxes – Instructions To Subordinate Authorities Instructions – Regarding Income Limits For Assigning Cases To Deputy Commissioners/Assistant Commissioners/ITOS INSTRUCTION NO. 6/2011 [F.NO.187/12/2010-ITA-I], [08-04-2011]

Section 119 :  Section 119 Of The Income-Tax Act, 1961 – Income-Tax Authorities – Instructions To Subordinate Authorities ORDER [F.NO. 225/25/2010/ITA-II],[10-02-2011]

Section 119 Section 119 of the Income-tax Act, 1961 – Income-tax authorities – Instructions to subordinate authorities – Authorization of AOs in certain cases to rectify/reconcile disputed arrear demand CIRCULAR NO. 4 OF 2012 [20-06-2012]

Section 119 Section 119 of the Income-tax Act, 1961 – Income-tax authorities – Instructions to subordinate authorities – Issuance of TDS Certificates in Form No. 16A downloaded from TIN Website and option to authenticate the same by way of digital signature 3/2011 13-05-2011

Section 120 : Section 186, Read With Section 183, Of The Finance Act, 2016 – Income Declaration Scheme, 2016 – Manner Of Declaration – Clarification On Jurisdictional Principal Commissioner Or Commissioner For Purpose Of Said Rules Income Declaration Scheme Rules, 2016 CIRCULAR NO.19/2016 [F.NO.187/10/2016.ITA.I] [25-05-2016]

Section 120 : Section 120 Of The Income-Tax Act, 1961 – Income-Tax Authorities – Jurisdiction OfORDER F. NO. CCIT/NWR/TECH/JURI/90/2008-09[30-05-2008]

Section 120 Clarification regarding jurisdiction over assessment of trusts, funds, association and institutions claiming exemption under clauses (21), (22), (22A), (23), (23A) and (23C) of section 10, section 11 and section 12.  Circular. No : 584 , Dated 13-11-1990

Section 124 : Section 124 Of The Income-Tax Act, 1961 – Assessing Officer – Jurisdiction Of – Court Fee Or Stamp Duty Payable On Power Of Attorney Or Vakalatnama Filed Before Income-Tax Officer/On Applications Or Petitions Filed Before Commissioner And Other Income-Tax Authorities CIRCULAR : NO. 36 (XL-52) [19-11-1958]

Section 124 : Section 124 Of The Income-Tax Act, 1961 – Assessing Officer – Jurisdiction Of – Court Fee Or Stamp Duty Payable On Power Of Attorney Or Vakalatnama Filed Before Income-Tax Officer/On Applications Or Petitions Filed Before Commissioner And Other Income-Tax Authorities CIRCULAR : NO. 9 (XL-48) [18-05-1958]

Section 124 : Section 124 Of The Income-Tax Act, 1961 – Assessing Officer – Jurisdiction Of – Court Fee Or Stamp Duty Payable On Power Of Attorney Or Vakalatnama Filed Before Income-Tax Officer/On Applications Or Petitions Filed Before Commissioner And Other Income-Tax Authorities CIRCULAR : NO. 50(XL-43) [28-12-1956]

Section 127 : Section 127 Of The Income-Tax Act, 1961 – Income-Tax Authorities – Power To Transfer Cases – Cancellation Of Transfer Order Of Judicial Member, Chandigarh Benches To Pune Benches Of Itat ORDER [NO. F-46-AD(AT)2012] [14-05-2012]

Section 127 : Decentralisation Of Cases  CIRCULAR, [09-06-1999]

Section 127 : Instructions Regarding Transfer Of Cases From One Income-Tax Authority To Another During Financial Year 1998-99 CIRCULAR NO. 770 [16-09-1998]

Section 131 : Section 131 Of The Income-Tax Act, 1961 – Discovery, Production Of Evidence, Power Regarding – Indian Banks Or Branches Of Foreign Banks Not To Be Asked To Produce Books Of Account, Etc., Maintained Outside India CIRCULAR : NO. 8-D (LXXVI-22) [13-05-1958]

Section 132 :  Section 132 Of The Income-Tax Act, 1961 – Search & Seizure – General – Clarifications On Rumours Of Taxability Of All Gold Jewellery Including Ancestral Jewellery After Passing Of Taxation Laws (Second Amendment) Bill, 2016 By Lok Sabha CIRCULAR NO.32 OF 2016 [F.NO.299/124/2016/IT-INV.I [01-09-2016]

Section 132 : Section 132, Read With Section 132a Of The Income-Tax Act, 1961 – Search & Seizure – Assessment Of Preceding Years In Search Cases During Election Period CIRCULAR NO. 10/2012 [F. NO. 282/22/2012-IT (INV. [31-12-2012]

Section 132 : Section 132, read with section 132A of the income-tax Act, 1961 – search & seizure – Assessment of preceding years in search cases during election period 10/2012 31-12-2012

Section 132A : Section 132, read with section 132A of the income-tax Act, 1961 – search & seizure – Assessment of preceding years in search cases during election period Circular No 10/2012 Dated 31-12-2012

Section 132B : Section 132B Of The Income-Tax Act, 1961 – Search And Seizure – Retained Assets, Application Of – CBDT’s Clarification On Applicability Of Explanation 2 To Section 132b Of Said Act With Regard To Adjustment Of Seized/Requisitioned Cash Against Advance Tax Liability  CIRCULAR NO.20/2017 [F.NO.279/MISC./140/2015/ITJ][12-06-2017]

Section 133 : Requirement of furnishing statement of payment along with return of income – Limit raised to Rs. 1,000 – Mode of compliance under sub-section (4) Circular No 223 Dated 15-06-1977

Section 133A : Whether business/residential premises of third parties or residential premises of assessee are places which could be entered into for the purposes of conducting survey CIRCULAR : NO. 7-D(LXII-7) of 1967[03-05-1967]

Section 138 : Section 138 Of The Income-Tax Act, 1961 – Disclosure Of Information Respecting Assessees To Specified Officer, Authority Or Body Performing Functions Under Any Other Law – Data Sharing-Compliance Of The It Act, 2000 And Aadhaar Act, 2016 OFFICE MEMORANDUM [F.NO.402/14/2017-ITCC] [25-04-2017]

Section 138 : SECTION 138 OF THE INCOME-TAX ACT, 1961 – INCOME-TAX AUTHORITIES – DISCLOSURE OF INFORMATION RESPECTING ASSESSEES – DISCLOSURE OF INFORMATION ABOUT TAXPAYERS TO MEDIA OFFICE MEMORANDUM [F.NO.DIR.(HQRS.)/CH.(DT)/29/201 [01-01-2015]

Section 138 : Section 138 Of The Income-Tax Act, 1961 – Disclosure Of Information Respecting Assessees To Specified Officer, Authority Or Body Performing Functions Under Any Other Law – Notified Authority Under Section 138(1)(A)(Ii) ORDER [F. NO. 225/189/2013/ITA.II] [06-01-2014]

Section 139 : Section 139 Of The Income-Tax Act, 1961 – Return Of Income – E-Filing Of Appeals – Extension Of Time Limit CIRCULAR NO.20/2016 [F.NO.279/MISC/M-54/2016/ITJ][26-05-2016]

Section 139 :Section 181 Of The Finance Act, 2016 – Income Declaration Scheme, 2016 – Explanatory Notes On Provisions Of Said Scheme  CIRCULAR NO.16 OF 2016 [F.NO.370142/8/2016-TPL] [20-05-2016]

Section 139 : Section 139 Of The Income-Tax Act, 1961 – Return Of Income – Vertification Of Tax Returns For Assessment Years 2009-10, 2010-11, 2011-12, 2012-13, 2013-14 And 2014-15 Through Evc Which Are Pending Due To Non-Filing Of Itr-V Form And Processing Of Such Returns CIRCULAR NO.13/2016 [F.NO.225/46/2016-ITA.II] [09-05-2016]

Section 139 : Section 139 Of The Income – Tax Act, 1961 – Return Of Income – General – Income-Tax Offices To Remain Open On 29th & 30th September, 2012, For Convenience Of Taxpayers ORDER [F.NO.225/163/2012/TA-II],[28-09-2012]

Section 139 : Section 139 Of The Income Tax Act, 1961 – Return Of Income – Relaxation From Compulsory E-Filing Of Return Of Income For Assessment Year 2012-13 For Representative Assessees Of Non-Residents And In The Case Of Private Discretionary Trusts CIRCULAR NO. 6/2012 [F.NO.133/44/2012-SO (TPL)] [03-08-2012]

Section 139 : Section 139 Of The Income-Tax Act, 1961 – Return Of Income – Exemption From Requirement Of Furnishing Return Of Income For A.Y. 2011-12 Where Income Does Not Exceed Rs. 5 Lakhs ORDER [F.NO. 142/09/2011-SO(TPL)], [25-07-2011]

Section 139 : Section 139 Of The Income-Tax Act, 1961 – Return Of Income – General – Extension Of Due Date For Filing Of Income-Tax Returns For Assessment Year 2010-11 For All Category Of Cases In Jammu And Kashmir ORDER [F. NO. 225/72/2010/IT(A-II)] [23-09-2010]

Section 139 : Section 139 Of The Income-Tax Act, 1961 – Return Of Income – Compulsory Filing Of E-Return Of Income For Assessment Year 2008-09 – Furnishing Of Return By Representative Assessee Of Non-Residents CIRCULAR NO. 8/2008 [22-09-2008]

Section 139 : Section 139 Of The Income-Tax Act, 1961 – Return Of Income – New Return Forms For The Assessment Year 2008-09 And Matters Connected Thereto CIRCULAR NO. 6/2008 [18-07-2008]

Section 139 : Section 139 Of The Income-Tax Act, 1961 Read With Rule 125 Of The Income-Tax Rules, 1962 – Return Of Income – Mandatory E-Payment Of Taxes CIRCULAR NO. 5/2008 [14-07-2008]

Section 139 : Section 139 Of The Income-Tax Act, 1961 – Return Of Income – General – Mandatory Electronic Payment Of Tax By Certain Categories Of Taxpayers With Effect From 1-4-2008  CIRCULAR NO. DGBA. GAD. NO. H. 10875/42.01.038/200 [10-04-2008]

Section 139 : Section 139 Of The Income-Tax Act, 1961 – Return Of Income – New Return Forms For Assessment Year 2007-08 – Matters Connected Thereto  CIRCULAR NO. 5/2007 [26-07-2007]

Section 139(1) : Clarification Regarding Filing Of Return Of Income By The Coffee Growers Being Individuals Covered By Rule 7b Of The Income-Tax Rules, 1962 CIRCULAR NO. 10/2006 [16-10-2006]

Section 139(8) : Section 139(8) Of The Income-Tax Act, 1961 – Return Of Income – Interest For Late Filing Of – Estate Growing Tea, Coffee, Etc. – Basis For Allocation Of Expenses On Account Of Repairs, Etc. – To Be Followed For Assessment Year 1966-67 Onwards CIRCULAR : NO. 26-D(XLVII-22) [10-10-1966]

Section 139A : Section 139a Of The Income-Tax Act, 1961 – Permanent Account Number – Non-Migration Of Pans Due To Pending Refund Caging AST INSTRUCTION NO. 134 [F. NO. DGIT(S)/DIT(S)-3/A [13-03-2015]

Section 139A : Compulsory Quoting Of Permanent Account Number (Pan)/Tax Deduction Account Number (Tan) On Challans From 1-1-2005 CIRCULAR NO. DGBA.GAD.NO.H-2532-65/42.01.034/2004- [14-12-2004]

Section 140A Clarification regarding restriction on re-opening of completed assessments on account of provisions of section 14A Circular No : 11/2001 Dated 23-07-2001

Section 140A : Section 33 Of The Income-Tax Act, 1961 – Development Rebate – Whether Carried Forward Development Rebate To Be Deducted While Making Provisional Assessment Under The Section CIRCULAR : NO. 5-D(V-56) [14-04-1967]

Section 140A :  Penalty under sub-section (3) – Whether automatic and leviable only in appropriate cases – Assurance given by Minister of Finance on the floor of the House – Effect of CIRCULAR No  20(LXXXVI)-D of 1964 Dated 07-07-1964

143 SECTION 143 OF THE INCOME-TAX ACT, 1961 – ASSESSMENT – GENERAL – REQUEST FOR EXCHANGE OF INFORMATION FROM FIELD OFFICES OF TIME BARRING ASSESSMENT CASES LETTER (F.NO.500/56/2014-FT&TR-IV] 06-01-2015

143 SECTION 143 OF THE INCOME-TAX ACT, 1961 – ASSESSMENT – GENERAL – ADVISORY FOR CONDUCTING SCRUTINY ASSESSMENT PROCEEDINGS IN STATE OF JAMMU AND KASHMIR, IN THE AFTERMATH OF FLOODS LETTER (F.NO.225/303/2014/ITA.II] 28-11-2014

143 SECTION 143 OF THE INCOME-TAX ACT, 1961 – ASSESSMENT – GENERAL – NON-FILING OF ITR-V IN RETURNS WITH REFUND CLAIMS – RELAXATION OF TIME-LIMIT FOR FILING ITR-V AND PROCESSING OF SUCH RETURNS CIRCULAR NO. 4/2014 [F.NO.225/198/2013-ITA.II] 10-02-2014

Section 143 : OFFICE MEMORANDUM [F. NO. 279/MISC/52/2014-(ITJ)] [07-11-2014]

Section 143 Scope of prima facie disallowances under section 143(1)(a) Circular No 689 Dated 24-08-1994

Section 143 ##########  669 25-10-1993

Section 143 Prima facie adjustments under section 143(1)(a) in respect of disallowance under section 43B and nature of evidence to be enclosed with the returns in support of actual payment Circular No 601, Dated 04-06-1991

Section 143 Hearing of cases by Income-tax Officers – Each assessee should be given different timing for attendance Circular No 230 , Dated 27-10-1977

Section 143 Summary assessment scheme – Steps for accelerating pace of assessment without appearing before Income-tax Officers Circular No 201 ,Dated 05-07-1976

Section 143 Court fee or stamp duty payable on power of attorney or vakalatnama filed before Income-tax Officer/on applications or petitions filed before Commissioner and other income-tax authorities Circular No 125 Dated 26-11-1973

Section 143 Assessment of existing banks and their shareholders and corresponding new banks in the context of nationalisation and payment of compensation – Guidelines therefor 63 16-08-1971

Section 143 : Section 143 Of The Income-Tax Act, 1961 – Assessment – Procedure For Response To Arrear Demand By Taxpayer And Verification And Correction Of Demand By AOs CIRCULAR NO.8/2015 [F.NO.225/151/2014/ITA.II] [14-05-2015]

Section 144B : SECTION 144B OF THE INCOME – TAX ACT, 1961 – DRAFT ASSESSMENT ORDER, REFERENCE TO IAC – ORDER OF THE BOARD UNDER SUB-SECTION (6) FIXING AMOUNT OF RS. 1 LAKH FOR THE PURPOSES OF SUB-SECTION (1) ORDER F. NO. 201/121/75-IT(A-II)DATED 23-12-1975

Section 144C : Section 144c Of The Income-Tax Act, 1961 – Dispute Resolution Panel, Reference To – Powers, Functions And Jurisdiction Of Drp ORDER NO. 1/FT&TR/2015 [F. NO. 500/25/2014-SO/FT&T [01-01-2015]

Section 144C :Section 144c Of The Income-Tax Act, 1961 – Dispute Resolution Panel (Drp) – Reference To – Constitution Of Drps At Delhi, Mumbai, Pune, Kolkata, Ahmedabad, Hyderabad, Bangalore And Chennai – Corrigendum To Order No.15/Ft&Tr/2014, Dated 21-11-2014  ORDER [F.NO.500/15/2011-SO/FTD-II] [22-11-2014]

Section 144C : Section 144c Of The Income-Tax Act, 1961 – Dispute Resolution Panel, Reference To – Powers, Functions And Jurisdiction Of Drp ORDER NO. 15/FT&TR/2014 [F.NO.500/15/2011-SO/FTD-I [21-11-2014]

Section 144C : ORDER NO. 14/FT&TR/2014 [F. NO. 500/62/2012-FTD-II [10-11-2014]

Section 144C : ORDER NO. 13/FT&TR/2014 [F. NO. 500/62/2012-FTD-II [10-11-2014]

Section 144C :ORDER NO. 12/FT&TR/2014 [F. NO. 500/12/2013-SO/FT& [30-10-2014]

Section 144C : ORDER NO. 11/FT&TR/2014 [F. NO. 500/12/2013-SO/FT& [30-10-2014]

Section 144C : Section 144c Of The Income-Tax Act, 1961 – Dispute Resolution Panel, Reference To – Powers, Functions And Jurisdiction Of Drp ORDER NO. 10/FT&TR/2014 [F. NO. 500/12/2013-SO/FT& [29-09-2014]

Section 144C : Section 144c Of The Income-Tax Act, 1961 – Dispute Resolution Panel, Reference To – Powers, Functions And Jurisdiction Of Drp ORDER NO. 9/FT&TR/2014 [F. NO. 500/12/2013-SO/FT&T [26-09-2014]

Section 144C :Section 144c Of The Income-Tax Act, 1961 – Dispute Resolution Panel, Reference To – Powers, Functions And Jurisdiction Of Drp  ORDER NO. 8/FT&TR/2014 [F. NO. 500/12/2013-SO/FT&T [26-09-2014]

Section 144C : Section 144c Of The Income-Tax Act, 1961 – Dispute Resolution Panel, Reference To – Powers, Functions And Jurisdiction Of Drp ORDER NO. 7/FT&TR/2014 [F. NO. 500/12/2013-SO/FT&T [26-09-2014]

Section 144C : Section 144c Of The Income-Tax Act, 1961 – Dispute Resolution Panel, Reference To – Powers, Functions And Jurisdiction Of Drp ORDER NO. 6/FT&TR/2014 [F. NO. 500/12/2013-SO/FT&T [26-09-2014]

Section 144C : ORDER NO. 5/FT&TR/2014 [F. NO. 500/12/2013-SO/FT&T [26-09-2014]

Section 144C : Section 144c Of The Income-Tax Act, 1961 – Dispute Resolution Panel, Reference To – Powers, Functions And Jurisdiction Of Drp  ORDER NO. 4/FT&TR/2014 [F. NO. 500/12/2013-SO/FT&T [22-09-2014]

Section 144C : Section 144c Of The Income-Tax Act, 1961 – Dispute Resolution Panel, Reference To – Powers, Functions And Jurisdiction Of Drp ORDER NO. 3/FT&TR/2014 [F. NO. 500/12/2013-SO/FT&T [17-09-2014]

Section 144C : Section 144c Of The Income-Tax Act, 1961 – Dispute Resolution Panel, Reference To – Powers, Functions And Jurisdiction Of Drp  ORDER NO. 2/FT&TR/2014 [F.NO.500/12/2013-SO/FT&TR- [13-08-2014]

Section 144C : Section 144c Of The Income-Tax Act, 1961 – Dispute Resolution Panel, Reference To – Powers, Functions And Jurisdiction Of Drp ORDER NO. 1/FT&TR/2014 [F. NO. 500/12/2013-SO/FT&T [10-03-2014]

Section 144C : Section 144c Of The Income-Tax Act, 1961 – Dispute Resolution Panel, Reference To – Powers, Functions And Jurisdiction Of Drp ORDER NO. 8/FT&TR/2013 [F. NO. 500/12/2013-SO/FT&T [16-12-2013]

Section 144C : Section 144c Of The Income-Tax Act, 1961 – Dispute Resolution Panel – Reference To – Clarification In Respect Of Circular No.5/2010, Dated 3-6-2010 On Explanatory Notes To The Provisions Of The Finance (No. 2) Act, 2009 CIRCULAR NO. 9/2013 [FILE NO. 142/20/2013-TPL] [19-11-2013]

Section 144C : Section 144c Of The Income-Tax Act, 1961 – Dispute Resolution Panel, Reference To – Powers, Functions And Jurisdiction Of Drp ORDER NO. 7/FT&TR/2013 [F.NO.500/15/2011-FTD-I] [14-11-2013]

Section 144C : Section 144c Of The Income-Tax Act, 1961 – Dispute Resolution Panel, Reference To – Powers, Functions And Jurisdiction Of Drp ORDER NO.6/FT&TR/2013 [F.NO.500/15/2011-FT&TR-I] [04-11-2013]

Section 144C : Section 144c Of The Income-Tax Act, 1961 – Dispute Resolution Panel, Reference To – Powers, Functions And Jurisdiction Of Drp ORDER NO.5/FT&TR/2013 [F.NO.500/15/2011-FTD-I] [04-11-2013]

Section 144C : Section 144c Of The Income-Tax Act, 1961 – Dispute Resolution Panel, Reference To – Powers, Functions And Jurisdiction Of Drp  ORDER NO. 3/FT&TR/2013 [F.NO.500/15/2011-FT&TR-1] [07-10-2013]

Section 144C : Section 144c Of The Income-Tax Act, 1961 – Dispute Resolution Panel, Reference To – Powers, Functions And Jurisdiction Of Drp ORDER NO 2/FT&TR/2013 [F.NO.500/15/2011-FT &TR-1] [27-08-2013]

Section 144C : Section 144c Of The Income-Tax Act, 1961 – Dispute Resolution Panel, Reference To – Powers, Functions And Jurisdiction Of Drp ORDER NO. 1/FT&TR/2013 [F.NO.500/15/2011-FT&TR-I] [13-08-2013]

Section 144C : Section 144c Of The Income-Tax Act, 1961 – Dispute Resolution Panel, Reference To – Powers, Functions And Jurisdiction Of Drp ORDER NO. 9/FT&TR/2012 [F. NO. 500/15/2011-FT&TR-1 [07-09-2012]

Section 144C : Section 144c Of The Income-Tax Act, 1961 – Dispute Resolution Panel – Reference To – Corrigendum To Order No. 6/Ft&Tr/2012, Dated 10-7-2012  ORDER [F.NO. 500/15/2011-FT&TR-I], [28-08-2012]

Section 144C : Section 144c Of The Income-Tax Act, 1961 – Dispute Resolution Panel, Reference To – Powers, Functions And Jurisdiction Of Drp ORDER NO. 8/FT&TR/2012 [F.NO. 500/15/2011-FT&TR-I] [28-08-2012]

Section 144C : Section 144c Of The Income-Tax Act, 1961 – Dispute Resolution Panel, Reference To – Powers, Functions And Jurisdiction Of Drp ORDER NO. 6/FT&TR/2012 [F.NO. 500/15/2011-FT&TR-I] [10-07-2012]

Section 144C : Section 144c Of The Income-Tax Act, 1961 – Dispute Resolution Panel, Reference To – Powers, Functions And Jurisdiction Of Drp ORDER NO. 5/FT&TR/2012 [F. NO. 500/15/2011-FT&TR-I [15-06-2012]

Section 144C : Section 144c Of The Income-Tax Act, 1961 – Dispute Resolution Panel, Reference To – Powers, Functions And Jurisdiction Of Drp ORDER NO.2/FT&TR/2012 [F. NO. 500/15/2011 -FTD-I], [11-04-2012]

Section 144C : Section 144c Of The Income-Tax Act, 1961 – Dispute Resolution Panel, Reference To – Powers, Functions And Jurisdiction Of Drp ORDER NO. 4/FT&TR/2012 [F.NO. 500/15/2011-FT&TR-I] [10-04-2012]

Section 144C : Section 144c Of The Income-Tax Act, 1961 – Dispute Resolution Panel, Reference To – Powers, Functions And Jurisdiction Of Drp ORDER NO.2/FT&TR/2012 [F. NO. 500/15/2011 -FTD-I], [21-03-2012]

Section 144C : Section 144c Of The Income-Tax Act, 1961 – Dispute Resolution Panel, Reference To – Powers, Functions And Jurisdiction Of Drp ORDER NO. 1/FT&TR/2012 [F.NO. 500/15/2011-FT&TR-I] [31-01-2012]

Section 144C : Section 144c Of The Income-Tax Act, 1961 – Dispute Resolution Panel, Reference To – Powers, Functions And Jurisdiction Of Drp ORDER NO. 8/FT&TR/2011 [F.NO. 500/15/2011-FT&TR-I] [16-09-2011]

Section 144C : Section 144c Of The Income-Tax Act, 1961 – Dispute Resolution Panel, Reference To – Powers, Functions And Jurisdiction Of Drp ORDER NO. 7/FT&TR/2011 [F. NO.500/15/2011-FT&TR-I] [01-09-2011]

Section 144C : Section 144c Of The Income-Tax Act, 1961 – Dispute Resolution Panel, Reference To – Powers, Functions And Jurisdiction Of Drp ORDER NO.6/FT&TR/2011 [F. NO. 500/15/2011-FTD-I], [24-08-2011]

Section 144C : Section 144c Of The Income-Tax Act, 1961 – Dispute Resolution Panel, Reference To – Powers, Functions And Jurisdiction Of Drp ORDER NO. 5/FT&TR/2011 [F.NO. 500/15/2011-FTD-1], [27-06-2011]

Section 144C : Section 144c Of The Income-Tax Act, 1961 – Dispute Resolution Panel, Reference To – Powers, Functions And Jurisdiction Of Drp ORDER NO. 4/FT&TR/2011 [F.NO. 500/15/2011-FTD-II], [23-05-2011]

Section 144C : Section 144c Of The Income-Tax Act, 1961 – Dispute Resolution Panel, Reference To – Powers, Functions And Jurisdiction Of Drp ORDER NO. 3/FT&TR/2011 [F.NO.500/15/2011-FTD-I] [31-03-2011]

Section 144C : Section 144c Of The Income-Tax Act, 1961 – Dispute Resolution Panel (Drp) – Reference To – Powers, Functions And Jurisdiction Of Drp At Headquarters Delhi And Mumbai – Supersession Of Order No.3/Js (Ft&Tr-Ii/2010, Dated 8-3-2010 ORDER NO. 2/FT&TR/2011 [F. NO. 500/15/2011-FTD-I] [24-03-2011]

Section 144C : Section 144c Of The Income-Tax Act, 1961 – Dispute Resolution Panel, Reference To – Powers, Functions And Jurisdiction Of Drp ORDER NO. 1/FT&TR/2011 [F.NO.500/15/2011-FTD-I], [12-01-2011]

Section 144C : Section 144c Of The Income-Tax Act, 1961 – Dispute Resolution Panel, Reference To – Powers, Functions And Jurisdiction Of Drp ORDER NO. 4/FT&TR-II/2010 [26-08-2010]

Section 144C : Section 144c Of The Income-Tax Act, 1961 – Dispute Resolution Panel, Reference To – Powers, Functions And Jurisdiction Of Drp ORDER NO. 3/FT&TR-II/2010 [01-07-2010]

Section 144C : Section 144c Of The Income-Tax Act, 1961 – Dispute Resolution Panel, Reference To – Powers, Functions And Jurisdiction Of Drp ORDER NO. 3/JS(FT&TR-II)/2010[08-03-2010]

Section 144C : Section 144c Of The Income-Tax Act, 1961 – Dispute Resolution Panel, Reference To – Powers, Functions And Jurisdiction Of Drp ORDER NO. 2/FT&TR/2010 [17-02-2010]

Section 144C : Section 144c Of The Income-Tax Act, 1961 – Dispute Resolution Panel, Reference To – Powers, Functions And Jurisdiction Of Drp ORDER NO. 1/FT&TR/2010 [10-02-2010]

Section 144C : Section 144c Of The Income-Tax Act, 1961 – Dispute Resolution Panel (Drp) – Reference To – Nomination Of Members To Drp ORDER NO. 173/2009 [F.NO. A-35011/46/2009-AD.VI] [30-11-2009]

Section 145 : Section 145 Of The Income-Tax Act, 1961 – System Of Accounting – Method Of Accounting – Clarifications On Income Computation And Disclosure Standards (Icds) Notified Under Section 145(2) Of Said Act CIRCULAR NO.10/2017 [F.NO.133/23/2016-TPL] [23-03-2017]

Section 145 Method of accounting in the case of interest on sticky advances – Change from mercantile to cash – Change by some State financial corporations – Whether to be allowed Circular No 491 Dated 30-06-1987

Section 145 : Section 145 Of The Income-Tax Act, 1961 – Method Of Accounting – Valuation Of Stock – Profit Estimated Invoking Proviso To Section 13 Of The 1922 Act [Corresponding To Section 145 Of The 1961 Act] – Depreciation Allowance How To Be Computed By The Ito CIRCULAR NO. 29D(XIX)-14 [31-08-1985]

Section 145 : Method Of Accounting – Valuation Of Stock – Profit Estimated Invoking Proviso To Section 13 Of The 1922 Act [Corresponding To Section 145 Of The 1961 Act] – Depreciation Allowance How To Be Computed By The Ito Circular [24-12-1981]

Section 146 : Section 146 Of The Income-Tax Act, 1961 – Reopening Of Assessment At Instance Of Assessee – Assessments, Which Have Either Been Reopened Under The Section Or Which Have Been Set Aside In Appeal, Are To Be Completed Within Two Years CIRCULAR : NO. 10D(V-68) [15-10-1968]

Section 147 : Section 147, Read With Section 119, Of The Income-Tax Act, 1961 – Income Escaping Assessment – General – Directions Under Section 119 CIRCULAR NO.40/2016 (F.NO.225/326/2016/ITA.II) [09-12-2016]

Section 147 : Assessment reopened on the ground of piecemeal assessment – Whether there is escapement of income – Whether deferred assessment is discovery of escaped assessment and whether section 34 of 1922 Act applicable in such case F. No. 45A/180/52-IT [06-12-1955]

Section 153C : Section 153c, Read With Section 158bd, Of The Income-Tax Act, 1961 – Search And Seizure – Assessment Of Income In Case Of Other Person – Recording Of Satisfaction Note Under Section 158bd/153c Of Said Act CIRCULAR NO.24/2015 [F.NO.279/MISC./140/2015/ITJ][31-12-2015]

Section 154 : Clarification regarding date of limitation for filing appeals Circular No 668 Dated  20-10-1993

Section 154 : Section 154 Of The Income-Tax Act, 1961 – Rectification Of Mistake – Apparent From Records – Mistake Arising As A Result Of Subsequent Interpretation Of Law By Supreme Court – Whether Constitute Mistake Apparent From The Record  CIRCULAR NO.234 [F.NO. 296/9/77-ED)], [17-12-1977]

Section 154 : Section 154 Of The Income-Tax Act, 1961 – Rectification Of Mistake – Apparent From Records – Penalties Based On Cancelled/Annulled Assessments – Authorisation By The Board For Taking Action In Respect Of Such Penalties Under Section 154 Beyond The Time Limit Specified Under Section 154(7) – Order Under Section 119(2)(A)/(B) CIRCULAR NO. 81 [F.NO. 245/25/71-A & PAC] [26-03-1972]

Section 154 : Section 154 Of The Income-Tax Act, 1961 – Rectification Of Mistake – Apparent From Records  CIRCULAR NO. 79 [F. NO. 245/7/72 A & PAC] [25-02-1972]

Section 154 : Section 154 Of The Income-Tax Act, 1961 – Rectification Of Mistake – Apparent From Records – Mistakes Apparent From Records – Whether Can Be Treated As Such On The Basis Of Subsequent Decision Of Supreme Court CIRCULAR NO. 68 [F.NO. 245/17/71-A&PAC], [17-11-1971]

Section 154 Penalties based on cancelled/annulled assessments – Authorisation by the Board for taking action in respect of such penalties under section 154 beyond the time limit specified under section 154(7) – Order under section 119(2)(a)/(b) Circular No 87 Dated 19-06-1972

Section 154 Board’s authorisation for taking action under section 154 beyond time limit specified under section 154(7) in cases where valid application has been field under section 154(2)(b) but was not disposed of within the said time limit – Order under section 119(2)(a) Section CIRCULAR NO. 73 [F.NO. 245/13/71-A & PAC] [07-01-1972]

Section 154 Board’s authorisation for taking action under section 154 beyond time limit specified under section 154(7) in cases of protective assessments requiring to be cancelled – Order under section 119(2)(b) CIRCULAR NO. 71 [F.NO. 246/25/71-A & PAC], [20-12-1971]

Section 156 : Section 156 Of The Income-Tax Act, 1961 – Notice Of Demand – Measures To Check Delay In Service Of Demand Notices CIRCULAR NO.29, [08-08-1978]

Section 160 : New Return Form No. 1 For Companies For Assessment Year 2006-07 – Furnishing Of Return By Representative Assessees Of Non-Residents CIRCULAR NO. 12/2006 [27-11-2006]

Section 163 : Whether, Where Non-Residents Are Deputed To Work In India And Taxes Are Borne By Employers, In Certain Cases If An Employee To Whom Refunds Are Due Has Already Left India And Has No Bank Account Here By The Time Assessment Orders Are Passed, Refund Can Be Issued To Employer As Tax Has Been Borne By It CIRCULAR NO.707, [11-07-1995]

Section 164 : Assessment of discretionary trusts under section 164/166 – Correct procedure therefor  CIRCULAR NO. 157 [F.NO. 228/8/73-IT (A-II)] [26-12-1974]

Section 164 : Section 164 Of The Income-Tax Act, 1961 – Trust/Trustees-Charge Of Tax Where Share Of Beneficiaries Unknown – Liability To Income-Tax Of Trustees And Other Persons Acting In Fiduciary Capacity – Personal Liability Under Section 34 Of 1922 Act CIRCULAR : R. DISC. NO. 26 (7)-IT/42 [14-08-1942]

Section 164 : Section 164 Of The Income-Tax Act, 1961 – Charge Of Tax Where Share Of Beneficiaries Unknown – Clarification On Taxation Of Altrnative Investment Funds Having Status Of Non-Charitable Trusts Under Income-Tax Act, 1961 CIRCULAR NO. 13/2014 [F.NO.225/78/2014-ITA.II] [28-07-2014]

Section 167A Whether the section is applicable to income received by trustees on behalf of provident funds created exclusively for the benefit of employees Circular No 320 Dated 11-01-1982

Section 167B : Section 167b Of The Income-Tax Act, 1961 – Association Of Person-Charge Of Tax – Whether Section 167b Would Also Apply To Income Under A Trust Declared By Any Person At Will, Where Such Trust Is Only Trust So Declared By Him CIRCULAR NO.577, [04-09-1990]

Section 172 : Section 172 Of The Income-Tax Act, 1961 – Non-Residents – Shipping Business Of – Streamlining Process Of No Objection Certificate (Noc), Part Clearance Certificate (Pcc), Voyage Return And Voyage Assessment In Case Of Foreign Shipping Companies (Fscs) CIRCULAR NO.30/2016 [F.NO.500/05/2014-FTD-I] [26-08-2016]

Section 172 : Clarification Regarding Treatment Of Tax Paid Under Section 172(3)/(4) By A Non-Resident Engaged In Shipping Business CIRCULAR : NO. 9/2001, [09-07-2001]

Section 172 : Whether In Cases Where No Tax Is Payable In India, The Assessing Officer Shall Be Competent To Issue An Annual ‘No Objection Certificate’, Valid For A Year, In Respect Of Taxation Of Shipping Profits Under Section 172, After Carefully Verifying Applicability Of Relevant Provisions Concerning Taxation Of Shipping Profits In Double Taxation Agreement With Country Of Which Owner Or Charterer Is Resident Circular No 732 Dated 20-12-1995

Section 172 :Whether Non-Resident Assessees Engaged In Business Of Carriage By Shipping Of Passengers And Goods, Etc., Shall Neither Be Liable To Pay Interest Under Sections 234b And 234c Nor Entitled To Interest Under Section 244a In Respect Of Their Income Attributable Only To Business Of Such Carriage Of Passengers And Goods, Etc. Circular No 730 Dated 14-12-1995

Section 172 :  Tax deduction at source from payment made to foreign shipping companies Circular No 723 Dated 19-09-1995 

Section 182 to 186 :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 of date of commencement of new provisions Circular No 516 Dated 15-06-1988

Section 182 to 186 : Liability of registered firm to retain percentage of share of each partner in certain income of firm – Whether arises even before tax is levied and is communicated to partners Circular No 260 , Dated 31-07-1979

Section 182 to 186  : Sections 182 To 186 Of The Income-Tax Act, 1961 – Firm-Position Prior To 1-4-1993 – Whether Coparcener Of Huf Can Be Regarded As Benamidar Of Huf And Thus Obliged To File Form No. 12a In Terms Of Explanation (B) Of Section 185(1) CIRCULAR : NO. 224 [F. NO. 220/8/77-IT(A-II)] [22-06-1977]

Section 182 to 186 : Sections 182 To 186 Of The Income-Tax Act, 1961 – Firm-Position Prior To 1-4-1993 – Requirement Of Filing Declaration Under Section 184(7), As Amended By Taxation Laws (Amendment) Act, 1970, Within Time Allowed Under Section 139(1)/(2) For Furnishing Return Of Income – Itos To Be Liberal In Condoning Delay For Assessment Year 1970-71 And Earlier Years Where, Even After 1-4-1971, Declaration Had Been Filed Along With Return CIRCULAR NO. 105 [F. NO. 225/86/71-IT(A-II)] [23-02-1973]

Section 182 to 186 : Sections 182 To 186 Of The Income-Tax Act, 1961 – Firm-Position Prior To 1-4-1993 – New Form Nos. 11, 11a And 12 Incorporating Provisions Of Explanation Inserted By Taxation Laws (Amendment) Act, 1970 Not To Be Insisted Upon For Assessment Years 1971-72 And 1972-73 But Firms Be Allowed Opportunity To File Application In New Forms CIRCULAR NO. 70 [F. NO. 210/33/71 – IT (A-II)] [11-12-1971]

Section 182 to 186  : Sections 182 To 186 Of The Income-Tax Act, 1961 – Firm-Position Prior To 1-4-1993 – Application For Registration Not Filed Within Time Allowed Under Section 184 – Whether Order Refusing Registration Should Be Passed Under Proviso To Section 184(4) Or Under Section 185(1)(B) CIRCULAR : NO. 4-D(XXV-25) [31-01-1966]

Section 182 to 186 : Sections 182 To 186 Of The Income-Tax Act, 1961 – Firm-Position Prior To 1-4-1993 – Firm Filing Application For Registration For First Time And Such Application Not Disposed Of By Ito – Whether Firm Should File Application For Registration Or Declaration For Continuation Of Registration CIRCULAR : NO. 3P(XXV-22) [F. NO. 3(16)-63/TPL] [29-07-1964]

Section 182 to 186 : Sections 182 To 186 Of The Income-Tax Act, 1961 – Firm-Position Prior To 1-4-1993 – Application For Registration/Renewal Of Registration For Assessment Year 1962-63 – Certain Queries Relating Thereto Clarified CIRCULAR : NO. 28(XXV-19) [F. NO. 1(44)-62/TPL] [28-08-1962]

Section 182 to 186 : Sections 182 To 186 Of The Income-Tax Act, 1961 – Firm-Position Prior To 1-4-1993 – Application For Registration/Renewal Of Registration For Assessment Year 1962-63 – Certain Queries Relating Thereto Clarified CIRCULAR : NO. 21(XXV-18) [F. NO. 1(115)-62/TPL] [28-07-1962]

Section 182 to 186  : Sections 182 To 186 Of The Income-Tax Act, 1961 – Firm-Position Prior To 1-4-1993 – Application For Registration/Renewal Of Registration For Assessment Year 1962-63 – Certain Queries Relating Thereto Clarified CIRCULAR : NO. 16(XXV-17) [02-06-1962]

Section 182 to 186 : Sections 182 To 186 Of The Income-Tax Act, 1961 – Firm-Position Prior To 1-4-1993 – Assessment Of Registered Firm On Non-Resident Partner’s Share Of Income – Rate At Which Tax Is To Be Charged CIRCULAR : NO. 31 [R. DISC. NO. 61(4)-IT/44] [02-12-1944]

Section 184 : New Form Nos. 11, 11A and 12 incorporating provisions of Explanation inserted by Taxation Laws (Amendment) Act, 1970 not to be insisted upon for assessment years 1971-72 and 1972-73 but firms be allowed opportunity to file application in new forms 99 [21-12-1972]

Section 190 : Use Of Computerised Challan Forms For Deposit Of Tax Deducted At Source CIRCULAR NO.796, [10-10-2000]

Section 190 : Recording date of tender of cheque and date of its realisation on challans for payment of direct taxes is to be done by branch of authorised public sector bank where it is tendered for payment Circular No 265 Dated 11-04-1980

Section 191 : Payment of direct taxes, other than tax deducted at source, to be made at the place where taxpayer is assessed to tax Circular No 306 Dated 19-06-1981

Section 191 : Recording date of tender of cheque and date of its realisation on challans for payment of direct taxes is to be done by branch of authorised public sector bank where it is tendered for payment  Circular no : 261 [08-08-1979]

Section 191 : Facility of payment of direct taxes through all branches of State Bank of India and other authorised banks by cash/cheque/draft Circular No : 3 [11-02-1969]

Section 191 Selection of appropriate challan for payment of direct taxes and its proper filling up by taxpayer Circular No 232 Dated 26-11-1977

Section 191 Date of encashment of cheque is the date of payment of tax in terms of rule 81 of Treasury Rules Circular No 141 Dated 23-07-1974

Section 192 : Section 192 Of The Income-Tax Act, 1961 – Deduction Of Tax At Source – Salary – Instructions For Income-Tax Deduction From Salaries During The Financial Year 2016-17 – Corrigendum To Circular No. 1/2017 [F.No. 275/192/2016-It(B)], Dated 2-1-2017 CORRIGENDUM [F.NO.275/192/2016-IT (B)] [24-01-2017]

Section 192 : Section 192 Of The Income-Tax Act, 1961 – Deduction Of Tax At Source – Salary – Instructions For Income-Tax Deduction From Salaries During The Financial Year 2016-17 CIRCULAR NO. 1/2017 [F.NO. 275/192/2016-IT(B)] [02-01-2017]

Section 192 : Section 192 Of The Income-Tax Act, 1961 – Deduction Of Tax At Source – Salary – Income-Tax Deduction From Salaries During Financial Year 2015-16 Under Section 192 CIRCULAR NO.20/2015 [F.NO.275/192/2015-IT(B)] [02-12-2015]

Section 192 : Section 192 Of The Income-Tax Act – Deduction Of Tax At Source – Salary – Income-Tax Deduction From Salaries During The Financial Year 2014-15 Under Section 192 CIRCULAR NO. 17/2014[F.NO.275/192/2014-IT(B)] [10-12-2014]

Section 192 : Section 192 Of The Income-Tax Act – Deduction Of Tax At Source – Salary – Instructions For Income-Tax Deduction From Salaries During The Financial Year 2013-14 Under Section 192 CIRCULAR NO. 08/2013 [F.No.275/192/2013-IT(B)] [10-10-2013]

Section 192 : Section 192 Of The Income-Tax Act, 1961 – Deduction Of Tax At Source – Salary – Income-Tax Deduction From Salaries Under Section 192 During The Financial Year 2012-13 CIRCULAR NO. 8/2012 [F.NO. 275/192/2012-IT(B)], [05-10-2012]

Section 192 : Section 192 Of The Income-Tax Act – Deduction Of Tax At Source – Salary – Instructions For Income-Tax Deduction From Salaries During The Financial Year 2011-2012 Under Section 192 CIRCULAR NO. 05/2011 [F.NO. 275/192/2011-IT(B)] [16-08-2011]

Section 192 : Section 192 Of The Income-Tax Act, 1961 – Deduction Of Tax At Source – Salaries – Income-Tax Deduction From Salaries During The Financial Year 2010-11 CIRCULAR NO. 8/2010 [F.NO. 275/192/2009-IT(B)] [13-12-2010]

Section 192 : Section 192 Of The Income-Tax Act, 1961 – Deduction Of Tax At Source – Salary – Income-Tax Deduction From Salaries During The Financial Year 2009-10CIRCULAR NO. 1/2010 [F. NO. 275/192/2009 IT(B)] [11-01-2010]

Section 192 : Section 192 Of The Income-Tax Act, 1961 – Deduction Of Tax At Source – Salaries – Clarification Regarding Deduction Of Tax At Source From Payments Of Second Instalment Of Arrears To Government Employees On Account Of Implementation Of Sixth Central Pay Commission’s Recommendations CIRCULAR NO. 6/2009 [31-08-2009]

Section 192 : Section 192 of the Income-tax Act, 1961 – Deduction of tax at source – Income-tax deduction from salaries during the financial year 2008-09  Circular no : 9/2008 [29-09-2008]

Section 192 : Section 192 Of The Income-Tax Act, 1961 – Deduction Of Tax At Source – Salaries – Income-Tax Deduction From Salaries During The Financial Year 2007-08 Under Section 192 CIRCULAR NO. 8/2007 [05-12-2007]

Section 192 : Section 192 Of The Income-Tax Act, 1961 – Deduction Of Tax At Source – Salaries – Income-Tax Deduction From Salaries During The Financial Year 2006-07 Under Section 192 CIRCULAR NO. 11/2006 [16-11-2006]

Section 192 : Section 192 Of The Income-Tax Act, 1961 – Deduction Of Tax At Source – Salaries – Income-Tax Deduction From Salaries During The Financial Year 2005-06 Under Section 192CIRCULAR NO. 9/2005 [30-11-2005]

Section 192 : Deduction Of Tax At Source – Salaries – Income-Tax Deduction From Salaries During The Financial Year 2004-2005 Under Section 192 CIRCULAR NO. 6/2004 [06-12-2004]

Section 192 : Deduction Of Tax At Source – Salaries – Income-Tax Deduction From Salaries During The Financial Year 2003-04 Under Section 192 CIRCULAR NO. 9/2003 [18-11-2003]

Section 192 : CIRCULAR NO. 13/2002 [F.NO. 275/192/2002-IT(B)-VOL [23-12-2002]

Section 192 : Instruction for deduction of tax at source from salaries during the financial year 2001-2002 under section 192 [Circular No : 1/2002 [04-02-2002]

Section 192 : Instruction For Deduction Of Tax At Source From Salaries During The Financial Year 2001-2002 Under Section 192 CIRCULAR NO. 15/2001 [12-12-2001]

Section 192 : Instructions For Deduction Of Tax At Source From Salaries During The Financial Year 2000-2001 CIRCULAR NO. 798 [30-10-2001]

Section 192 : Instructions For Deduction Of Tax At Source From Salaries During The Financial Year 2000-2001 – Taxation Laws (Amendment) Ordinance, 2001 CIRCULAR NO. 4/2001, [12-02-2001]

Section 192 : Instructions For Deduction Of Tax At Source From Salaries During The Financial Year 1999-2000 CIRCULAR NO.781, [05-11-1999]

Section 192 : Whether Certificate Issued Under Section 197(1) Will Be Applicable Only In Respect Of Credit Or Payments, As The Case May Be, Subject To Tax Deduction At Source, Made On Or After Date Of Such Certificate CIRCULAR NO.774, [17-03-1999]

Section 192 : Instruction For Deduction Of Tax At Source From Salaries – Rate Of Tax During The Financial Year 1998-99 CIRCULAR NO. 771 [03-11-1998]

Section 192 : Clarification Regarding Deduction Of Tax From Payments Of Additional Pay, Allowances And Arrears To Central Government Employees Following The Notification Based On Recommendations Of The Fifth Pay Commission  CIRCULAR NO. 758 [07-11-1997]

Section 192 : Instructions For Deduction Of Tax At Source From Salary – Rate Of Tax For The Financial Year 1997-98 CIRCULAR NO. 757 [20-10-1997]

Section 192 : Clarification Regarding Deduction Of Tax From Payments Of Additional Pay, Allowances And Arrears To Central Government Employees Following The Notification Based On Recommendations Of The 5th Pay Commission CIRCULAR NO. 756 [10-10-1997]

Section 192 : Clarifications On Vdis 1997 CIRCULAR NO. 755 [25-07-1997]

Section 192 : Income-tax deduction from salaries during the financial year 2005-06 under section 192 Circular No 747 [02-12-1996]

Section 192 : Section 192 Of The Income-Tax Act, 1961 – Deduction Of Tax At Source – Salary – Instructions For Deduction Of Tax At Source From Salary – Rate Of Tax For The Financial Year 1994-95 CIRCULAR NO.690, [01-09-1994]

Section 192 : Section 192 Of The Income-Tax Act, 1961 – Deduction Of Tax At Source-Salary – Instructions For Deduction Of Tax At Source From Salary – Rate Of Tax For The Financial Year 1993-94 CIRCULAR NO.654, [22-07-1993]

Section 192 : Section 192 Of The Income-Tax Act, 1961 – Deduction Of Tax At Source – Salary – Instructions For Deduction Of Tax At Source From Salary – Rate Of Tax For The Financial Year 1992-93 CIRCULAR NO. 629, [31-07-1992]

Section 192 : Section 192 Of The Income-Tax Act, 1961 – Deduction Of Tax At Source-Salary – Instructions For Deduction Of Tax At Source From Salary – Rates Of Tax For The Financial Year 1991-92 CIRCULAR NO. 612 [13-11-1991]

Section 192 : Section 192 Of The Income-Tax Act, 1961 – Deduction Of Tax At Source-Salary – Instructions For Deduction Of Tax At Source From Salary – Rates Of Tax For The Financial Year 1990-91 CIRCULAR NO. 568 [27-07-1990]

Section 192 : Section 192 Of The Income-Tax Act, 1961 – Deduction Of Tax At Source-Salary – Instructions For Deduction Of Tax At Source From Salaries – Rate Of Tax For The Financial Year 1989-90 CIRCULAR NO. 537 [12-07-1989]

Section 192 : Section 192 Of The Income-Tax Act, 1961 – Deduction Of Tax At Source-Salary – Instructions For Deductions Of Tax At Source From Salaries – Rate Of Tax For The Financial Year 1988-89 CIRCULAR NO. 517 [16-06-1988]

Section 192 : Section 192 Of The Income-Tax Act, 1961 – Deduction Of Tax At Source-Salary – Effect Of Insertion Of Sub-Sections (2), (2a) And (2b) In Section 192 By The Finance Act, 1987 – Relevant Rules Amended To Enable Tax Deduction At Source In Situations Envisaged In The Said Sub-Sections CIRCULAR NO. 504 [F. NO. 275/138/87-IT(B)] [08-02-1988]

Section 192 : Section 37(1)Of The Income-Tax Act, 1961 – Business Expenditure – Year In Which Deductible – Deduction Admissible For Deposits Made In National Savings Scheme To Be Allowed While Computing Income Of Employees For Purpose Of Deduction Of Tax At Source CIRCULAR NO. 501 [F. NO. 275/109/87-IT(B)] [20-01-1988]

Section 192 : Instructions for deduction of tax at source from winnings from lottery or crossword puzzle or horse race during financial year 1986-87 at the rates specified in Part II of First Schedule to Finance Act, 1986 Circular no : 478 [14-01-1987]

Section 192 : Instructions for deduction of tax at source from salary during the financial year 1986-87 at the rates specified in Part III of First Schedule to Finance Act, 1986 Circular No : 465 [04-08-1986]

Section 192 : Instructions for deduction of tax at source from salary during the financial year 1986-87 at the rates specified in Part III of First Schedule to Finance Act, 1986 Circular No : 459 [16-06-1986]

Section 192 : Instructions For Deduction Of Tax At Source From Salary During The Financial Year 1986-87 At The Rates Specified In Part Iii Of First Schedule To Finance Act, 1988 CIRCULAR NO. 459 [F.NO. 275/64/86-(IT-(B))] [16-06-1986]

Section 192 : Section 194F Of The Income-Tax Act, 1961 – Deduction Of Tax At Source-Repurchase Of Units By Mutual Funds – Instructions For Deduction Of Tax At Source From Salary During Financial Year 1984-85 At The Rates Specified In Part Iii Of First Schedule To Finance Act, 1984 CIRCULAR : NO. 388 [F. NO. 275/13/84-IT (B)] [16-07-1984]

Section 192 : Instructions for deduction of tax at source from winnings from horse races during financial year 1983-84 at the rates specified in Part II of First Schedule to Finance Act, 1983 Circular No : 366 [20-07-1983]

Section 192 : Instructions for deduction of tax at source from winnings from lottery or crossword puzzle during financial year 1983-84 at the rates specified in Part II of First Schedule to Finance Act, 1983 Circular No : 365 [20-07-1983]

Section 192 : Section 194F Of The Income-Tax Act, 1961 – Deduction Of Tax At Source-Repurchase Of Units By Mutual Funds – Instructions For Deduction Of Tax At Source From Salary During Financial Year 1983-84 At The Rates Specified In Part Iii Of First Schedule To Finance Act, 1983 CIRCULAR : NO. 362 [F. NO. 275/21/83-IT(B)] [18-06-1983] 

Section 193 : Tax Deduction At Source On Income From Deep Discount Bonds CIRCULAR NO. 4/2004 [13-05-2004]

Section 193 : Exemption From Requirement Of Deduction Of Income-Tax At Source On Payment To Ramakrishna Math And Ramakrishna Mission, Kolkata, Whose Income Is Exempt Under Section 10(23c)(Iv) Of The Income-Tax Act, 1961 CIRCULAR NO. 11/2002 [22-11-2002]

Section 193 : Whether Certificate Issued Under Section 197(1) Will Be Applicable Only In Respect Of Credit Or Payments, As The Case May Be, Subject To Tax Deduction At Source, Made On Or After Date Of Such Certificate CIRCULAR NO.774, [17-03-1999]

Section 193 : Section 193 Of The Income-Tax Act, 1961 – Deduction Of Tax At Source-Interest On Securities – Instructions For Deduction Of Tax At Source From Interest On Securities – Rate Of Deduction From Interest On Securities During Financial Year 1992-93 CIRCULAR NO. 630, [11-08-1992]

Section 193 : Section 193 Of The Income-Tax Act, 1961 – Deduction Of Tax At Source – Interest On Securities – Instructions For Deduction Of Income-Tax At Source From The Interest On Securities – Rate Of Tax During The Financial Year 1991-92 CIRCULAR NO. 615 [22-11-1991]

Section 193 : Section 193 Of The Income-Tax Act, 1961 – Deduction Of Tax At Source – Interest On Securities – Instructions For Deduction Of Income-Tax At Source From The Interest On Securities – Rate Of Tax During The Financial Year 1991-92 CIRCULAR NO.579, [14-09-1990]

Section 193 : Section 193 Of The Income-Tax Act, 1961 – Deduction Of Tax At Source-Interest On Securities – Instructions For Deduction Of Tax At Source From Interest On Securities-Rates Of Tax Applicable During The Financial Year 1989-90 CIRCULAR NO. 543 [31-08-1989]

Section 193 : Section 193 Of The Income-Tax Act, 1961 – Deduction Of Tax At Source – Interest On Securities – Deduction Of Tax At Source – Interest On Securities – Rates Of Tax Applicable During The Year 1988-89 CIRCULAR : NO. 519 [10-08-1988]

Section 193 : Section 193 Of The Income-Tax Act, 1961 – Deduction Of Tax At Source – Interest On Securities – Instructions For Deduction Of Tax At Source From Interest On Securities During Financial Year 1987-88 At The Rates Specified In Part Iii Of First Schedule To Finance Act, 1987 CIRCULAR NO. 486 [F. NO. 275/41/87-IT(B)] [01-06-1987]

Section 193 : Section 193 Of The Income-Tax Act, 1961 – Deduction Of Tax At Source – Interest On Securities – Instructions For Deduction Of Tax At Source From Interest On Securities During Financial Year 1986-87 At The Rates Specified In Part III Of First Schedule To Finance Act, 1986 CIRCULAR : NO. 460 [F. NO. 275/68/86-IT(B)] [03-07-1986]

Section 193 : Section 193 Of The Income-Tax Act, 1961 – Deduction Of Tax At Source – Interest On Securities – Instructions For Deduction Of Tax At Source From Interest On Securities During Financial Year 1985-86 At The Rates Specified In Part Iii Of First Schedule To Finance Act, 1985CIRCULAR : NO. 427 [F. NO. 275/25/85/-IT(B)] [31-07-1985]

Section 193 : Section 193 Of The Income-Tax Act, 1961 – Deduction Of Tax At Source – Interest On Securities – Instructions For Deduction Of Tax At Source From Interest On Securities During Financial Year 1984-85 At The Rates Specified In Part Iii Of First Schedule To Finance Act, 1984 CIRCULAR : NO. 393 [F. No. 275/14/84-IT(B)] [05-09-1984]

Section 193 : Section 193 Of The Income-Tax Act, 1961 – Deduction Of Tax At Source – Interest On Securities – Instructions For Deduction Of Tax At Source From Interest On Securities During Financial Year 1983-84 At The Rates Specified In Part Iii Of First Schedule To Finance Act, 1983 CIRCULAR : NO. 368 [F. NO. 275/24/83-IT(B)] [16-09-1983]

Section 193 : Section 193 Of The Income-Tax Act, 1961 – Deduction Of Tax At Source – Interest On Securities – Instructions For Deduction Of Tax At Source From Interest On Securities During Financial Year 1981-82 At The Rates Specified In Part Iii Of First Schedule To Finance Bill, 1981 CIRCULAR NO.299 [F.NO. 275/10/81-IT(B)], [24-04-1981]

Section 193 : Section 193 Of The Income-Tax Act, 1961 – Deduction Of Tax At Source – Interest On Securities – Instructions For Deduction Of Tax At Source From Interest On Securities During Financial Year 1976-77 At The Rates Specified In Part Iii Of First Schedule To Finance Bill, 1976 CIRCULAR : NO. 193 [F.NO. 275/46/76-ITJ] [20-03-1976]

Section 193 : Section 193 Of The Income-Tax Act, 1961 – Deduction Of Tax At Source – Interest On Securities – Instructions For Deduction Of Tax At Source From Interest On Securities During Financial Year 1975-76 At The Rates Specified In Part Iii Of First Schedule To Finance Bill, 1975 CIRCULAR : NO. 160 [F. NO. 275/16/75-ITJ] [18-03-1975]

Section 193 : Section 193 Of The Income-Tax Act, 1961 – Deduction Of Tax At Source – Interest On Securities – Instructions For Deduction Of Tax At Source From Interest On Securities During The Financial Year 1971-72 At The Rates Speci¬fied In Part Iii Of First Schedule To Finance (No. 2) Bill, 1971 CIRCULAR NO. 59 [F. NO. 275/37/71-ITJ], [03-06-1971]

Section 193 : Section 193 Of The Income-Tax Act, 1961 – Deduction Of Tax At Source – Interest On Securities – Income Tax Act, 1961 – Sec. 193 Read With Section 197(1)/(2)- Interest On Government Securities – Rates Of Tax Applicable During The Year 1970-71 As Proposed In The Finance Bill, 1970 CIRCULAR NO. 38 [07-04-1970]

Section 193 : Section 193 Of The Income-Tax Act, 1961 – Deduction Of Tax At Source – Interest On Securities – Instructions For Deduction Of Tax At Source From Interest On Securities During Financial Year 1970-71 At The Rates Specified In Part Iii Of First Schedule To Finance Bill, 1970 CIRCULAR NO. 35 [F.NO. 275/41/70-ITJ] [24-03-1970]

Section 193 : Whether instructions issued in 1966 to bar person responsible for paying interest from taking cognizance of tax exemption or abatement certificate issued by ITO in favour of beneficial owner of securities held by banking companies, etc., on behalf of their constituents  CIRCULAR NO : 2 [06-02-1969]

Section 193 : Procedure for deduction of tax at source from interest on securities registered in the name of bank on behalf of its constituents CIRCULAR NO : 2-P(XXXIV-4) [16-05-1966]

Section 193 : Section 193 Of The Income-Tax Act, 1961 – Deduction Of Tax At Source – Interest On Securities – Procedure For Deduction Of Tax At Source From Dividends On Shares Registered In The Name Of A Bank On Behalf Of Its Constituents CIRCULAR : NO. 14(LXXVI-31) [F. NO. 1 (25)-59 TPL] [04-07-1959]

Section 193 : Section 193 Of The Income-Tax Act, 1961 – Deduction Of Tax At Source – Interest On Securities – Procedure For Deduction Of Tax At Source From Interest On Securities Registered In The Name Of Bank On Behalf Of Its Constituents CIRCULAR : NO. 13 (LXXVI-30) [04-07-1959]

Section 193 :  Procedure for deduction of tax at source from interest on securities registered in the name of bank on behalf of its constituents C.O.Dt. Admn. 6/59/1633 [04-07-1959]

Section 193 : Administrative instructions for guidance of Income-tax Officers on matters pertaining to assessment Circular no : 14(XL-35) [11-04-1955]

Section 193 ########### 3/2003 11-03-2003

Section 193 ########### 2/2003 11-03-2003

Section 193 Instructions for deduction of tax at source from interest on securities – Rate of deduction from interest on securities during financial year 1994-95 Circular No 692 Dated 15-11-1994

Section 193 Instructions for deduction of tax at source from interest on securities – Rate of deduction from interest on securities during financial year 1993-94 Circular No 655 Dated 26-08-1993

Section 194 :  ########### 2/2003 11-03-2003

Section 194 Instructions for deduction of tax at source from dividends payable/paid by domestic company to foreign companies after May 28, 1971 at the rate of 24.5 per cent specified in Part II of First Schedule to Finance (No. 2) Act, 1971 Circular No 61 Dated 19-06-1971

Section 194 : Whether Certificate Issued Under Section 197(1) Will Be Applicable Only In Respect Of Credit Or Payments, As The Case May Be, Subject To Tax Deduction At Source, Made On Or After Date Of Such Certificate CIRCULAR NO.774, [17-03-1999]

Section 194 : Section 194 Of The Income – Tax Act, 1961 – Deduction Of Tax At Source – Dividend – Whether Interest Payments Under Land Acquisition Act Are Covered By Section 194a ORDER F.NO. 275/109/92-IT(B),[21-09-1994]

Section 194 :  Section 194 Of The Income-Tax Act, 1961 – Deduction Of Tax At Source – Dividend – Deduction Of Tax At Source, As Per The Rate Specified In First Schedule To Finance Act, 1987, To Be Increased By A Surcharge At The Rate Of 5 Per Cent – Effective From 16-12-1987 CIRCULAR : NO. 509 [F. NO. 275/24/88-IT(B)] [23-02-1988]

Section 194 : Section 194 Of The Income-Tax Act, 1961 – Deduction Of Tax At Source – Dividend – Instructions For Deduction Of Tax At Source From Dividends During Financial Year 1974-75 At The Rates Specified In Part Ii Of First Schedule To Finance Act, 1974 CIRCULAR NO. 139 [F. NO. 275/51/74-ITJ], DATED 21-6-1974

Section 194 : Section 194 Of The Income-Tax Act, 1961 – Deduction Of Tax At Source – Dividend – Instructions For Deduction Of Tax At Source From Dividends Payable/Paid By Domestic Company To Foreign Companies After May 28, 1971 At The Rate Of 24.5 Per Cent Specified In Part Ii Of First Schedule To Finance (No. 2) Act, 1971 CIRCULAR : NO. 61 [F. NO. 275/37/71-ITJ], [19-06-1971]

Section 194 : Procedure for deduction of tax at source from dividends on shares registered in the name of a bank on behalf of its constituents CIRCULAR NO. 3-P (XXI-19) [F. NO. 1(40)-TPL] [01-05-1966]

Section 194A : Section 194A Of The Income-Tax Act, 1961 – Deduction Of Tax At Source – Interest Other Than Interest On Securities – Notified Institution – Tds Under Section 194a On Interest On Fixed Deposit Made On Direction Of Courts  CIRCULAR NO.23/2015 [F.NO.279/MISC/140/2015-ITJ][28-12-2015]

Section 194A Section 194A of Income-tax Act, 1961 – Deduction of tax at source – Interest other than interest on securities – Tax deduction at source on the deposits in banks in the name of the Registrar Circular no 8/2011 Dated 14-10-2011

Section 194A : Section 194A of the Income-tax Act, 1961 – Deduction of tax at source – Interest other than interest on securities -TDS Circular No : 3/2010 Dated 02-03-2010

Section 194A : Sections 193, 194A And 194K, Read With Section 10(23c) Of The Income-Tax Act, 1961 – Deduction Of Tax At Source – Interest On Securi¬ties/Interest Other Than ‘Interest On Securities’/Income In Respect Of Units – Exemption From Requirement Of Deduction Of Income-Tax At Source On Payment Of Income To World Renewal Spir¬itual Trust, Mumbai Whose Income Is Exempt Under Section 10(23c) 3/2003 11-03-2003

Section 194 :  ########### 2/2003 11-03-2003

Section 194A ######## ##### Circular No : 12/2002 Dated 22-11-2002

Section 194A Applicability of the provisions in respect of income paid or credited to a member of co-operative bank Circular No 9/2002 Dated 11-09-2002

Section 194A : Whether Certificate Issued Under Section 197(1) Will Be Applicable Only In Respect Of Credit Or Payments, As The Case May Be, Subject To Tax Deduction At Source, Made On Or After Date Of Such Certificate CIRCULAR NO.774, [17-03-1999]

Section 194A Clarifications regarding sections 194A, 194C, 194J and 194K, as amended/inserted by the Finance Act, 1995 Circular No 716 Dated 09-08-1995

Section 194A Clarification regarding applicability of provisions of section 194A to commercial papers and certificates of deposits 647 22-03-1993

Section 194A Clarification regarding deduction from interest on Cumulative Deposits/Debentures/Bonds 643 22-01-1993

194A Clarification regarding deduction from interest on time deposits with banks 626 12-02-1992

194A Clarification regarding extension of applicability to interest on time deposits with banks 617 22-11-1991

194A Whether interest payments under Land Acquisition Act are covered by section 194A 526 05-12-1988

Section 194A : Section 194A Of The Income-Tax Act, 1961 – Deduction Of Tax At Source – Interest Other Than Interest On Securities – Notified Institution Under Section 194a(3)(Iii)(F) CIRCULAR : NO. 510 [F. NO. 275/25/88-IT(B)] [23-02-1988]

Section  194A Whether gifts made by karta on marriage of his daughter fall within the ambit of “gift” under clause (xii) Circular No 419 Dated 01-06-1985

Section 194A Whether payer would be liable to deduct tax at source from interest in a case where he follows mercantile system of accounting and he, instead of crediting interest income to the account of payee, credits the same to “Interest payable account”, etc. Circular No 288 Dated 22-12-1980

Section 194A Instructions for deduction of tax at source from interest on deposits in joint names Circular No 256 Dated 29-05-1979

Section 194A Instructions for deduction of tax at source from interest other than interest on securities during financial year 1975-76 at the rates specified in Part II of First Schedule to Finance Act, 1975 Circular No 168 Dated 09-06-1975

Section 194A Instructions for deduction of tax at source from interest other than interest on securities during financial year 1974-75 at the rates specified in Part II of First Schedule to Finance Act, 1974 Circular No 134 Dated 16-05-1974

Section 194A Supplier drawing hundi on buyer and routing it through his banker with instructions to charge interest on amount of hundi from date of acceptance to date of actual payment – Whether tax is deductible at source by party retiring hundi from interest at the time of making payment to bank Circular No 65 Dated 02-09-1971

Section 194A Whether non-resident person (corporate as also non-corporate) owning 4 per cent National Defence Loan, 1968 and 43/4 per cent National Defence Loan, 1972, are entitled to receive interest thereon without deduction of tax at source 13 14-04-1969

Section 194A General instructions for compliance of requirement of deducting tax at source from interest other than interest on securities in terms of the section from October 1, 1967 Circular No ; 22/68-IT(B), [F. No. 12/23/68-IT(B)] Dated : 28-03-1968

Section 194B :  Instructions for deduction of tax at source from winnings from lotteries and crossword puzzles, horse races or from commis­sion, etc. – Rates of tax applicable during financial year 1993-94 CIRCULAR NO.661, [16-09-1993]

Section 194B : Instructions for deduction of tax at source from winnings from lotteries or crossword puzzles, horse races or from commis­sion, etc. – Rates of tax applicable during financial year 1992-93 CIRCULAR NO. 631, [20-08-1992]

Section 194B : Section 194B Of The Income-Tax Act, 1961 – Deduction Of Tax At Source-Winning From Lottery Or Crossword Puzzles – Instructions For Deduction From Winnings From Lottery, Crossword Puzzles, Horse Races Or From Commission, Etc., Paid On Sale Of Lottery Tickets – Rates Of Tax Applicable During The Financial Year 1991-92 CIRCULAR NO. 616 [22-11-1991]

Section 194B : Instructions for deduction of tax at source from winnings from lottery, crossword puzzles or horse races – Rates of tax applicable during the financial year 1990-91 CIRCULAR NO. 569 [27-07-1990]

Section 194B : Instructions for deduction of tax at source from winnings from lottery, crossword puzzles or horse races – Rates of tax applicable during the financial year 1990-91 536 06-07-1989

Section 194B : Section 194B Of The Income-Tax Act, 1961 – Deduction Of Tax At Source – Winning From Lottery Or Crossword Puzzles – Instructions For Deduction Of Tax At Source From Winnings From Lottery Or Crossword Puzzle Or Horse Race During Financial Year 1987-88 At The Rates Specified In Part Ii Of First Schedule To Finance Act, 1987 CIRCULAR NO. 485 [F.NO. 275/42/87-IT(B)] [27-05-1987]

Section 194B : Section 194B Of The Income-Tax Act, 1961 – Deduction Of Tax At Source – Winning From Lottery Or Crossword Puzzles – Instructions For Deduction Of Tax At Source From Winnings From Lottery Or Crossword Puzzle Or Horse Race During Financial Year 1986-87 At The Rates Specified In Part Ii Of First Schedule To Finance Act, 1986 CIRCULAR NO. 467 [F. NO. 275/69/86-IT(B)] [21-08-1986]

Section 194B : Section 194B Of The Income-Tax Act, 1961 – Deduction Of Tax At Source – Winning From Lottery Or Crossword Puzzles – Instructions For Deduction Of Tax At Source From Winnings From Lottery Or Crossword Puzzle During Financial Year 1985-86 At The Rates Specified In Part Ii Of First Schedule To Finance Act, 1985 CIRCULAR : NO. 428 [F. NO. 275/30/85-IT(B)] [08-08-1985]

Section 194B : Section 194B Of The Income-Tax Act, 1961 – Deduction Of Tax At Source – Winning From Lottery Or Crossword Puzzles – Instructions For Deduction Of Tax At Source From Winnings From Lottery Or Crossword Puzzle During Financial Year 1984-85 At The Rates Specified In Part Ii Of First Schedule To Finance Act, 1984 CIRCULAR : NO. 390 [F. NO. 275/15/84-IT(B)] [08-08-1984]

Section 194B :Section 194B Of The Income-Tax Act, 1961 – Deduction Of Tax At Source – Winning From Lottery Or Crossword Puzzles – Instructions For Deduction Of Tax At Source From Winnings From Lottery Or Crossword Puzzle During Financial Year 1982-83 At The Rates Specified In Part Ii Of First Schedule To Finance Bill, 1982 CIRCULAR NO.338 [F.NO. 275/17/82-IT(B)], [04-05-1982]

Section 194B : Section 194B Of The Income-Tax Act, 1961 – Deduction Of Tax At Source – Winning From Lottery Or Crossword Puzzles – Instructions For Deduction Of Tax At Source From Winnings From Lottery Or Crossword Puzzle During Financial Year 1980-81 At The Rates Specified In Part Ii Of The First Schedule To Finance (No. 2) Bill, 1980 CIRCULAR NO.276 [F.NO. 275/17/80-IT(B)], [19-07-1980]

Section 194B :  Section 194B Of The Income-Tax Act, 1961 – Deduction Of Tax At Source – Winning From Lottery Or Crossword Puzzles – Instructions For Deduction Of Tax At Source From Winnings From Lottery Or Crossword Puzzle During Financial Year 1980-81 At The Rates Specified In Part Ii Of First Schedule To Finance Act, 1980 CIRCULAR NO.270 [F.NO. 275/17/80-IT(B)], [26-05-1980]

Section 194B : Prizes awarded to agents under “lucky dip draws” scheme – Whether they are “lotteries” within the meaning of the section from which tax is required to be deducted at source CIRCULAR NO.264 [ F.NO. 275/58/79-IT(B)], [11-02-1980]

Section 194B : Section 194B Of The Income-Tax Act, 1961 – Deduction Of Tax At Source – Winning From Lottery Or Crossword Puzzles – Instructions For Deduction Of Tax At Source From Winnings From Lottery Or Crossword Puzzle During Financial Year 1978-79 At The Rates Specified In Part Ii Of First Schedule To Finance Bill, 1978 CIRCULAR NO.236 [F.NO. 275/11/78-IT(B)], [15-04-1978]

Section 194B : Section 194B Of The Income-Tax Act, 1961 – Deduction Of Tax At Source – Winning From Lottery Or Crossword Puzzles – Instructions For Deduction Of Tax At Source From Winnings From Lottery Or Crossword Puzzle During Financial Year 1976-77 At The Rates Specified In Part Ii Of First Schedule To Finance Act, 1976 CIRCULAR : NO. 198 [F. NO. 275/61/76-ITJ] [25-06-1976]

Section 194B : Section 194B Of The Income-Tax Act, 1961 – Deduction Of Tax At Source – Winning From Lottery Or Crossword Puzzles – Instructions For Deduction Of Tax At Source From Winnings From Lottery Or Crossword Puzzle During Financial Year 1975-76 At The Rates Specified In Part II Of First Schedule To Finance Act, 1975 CIRCULAR : NO. 165 [F. NO. 275/42/75-IT(J)] [09-06-1975]

Section 194B : Section 194B Of The Income-Tax Act, 1961 – Deduction Of Tax At Source – Winning From Lottery Or Crossword Puzzles – Instructions For Deduction Of Tax At Source From Winnings From Lottery Or Crossword Puzzle During Financial Year 1974-75 At The Rates Specified In Part Ii Of First Schedule To Finance Act, 1974 CIRCULAR NO. 133 [F. NO. 275/41/74-ITJ] [29-03-1974]

Section 194B : Section 194B Of The Income-Tax Act, 1961 – Deduction Of Tax At Source – Winning From Lottery Or Crossword Puzzles – Instructions For Deduction Of Tax At Source From Winnings From Lottery Or Crossword Puzzle During Financial Year 1972-73 At The Rates Specified In Part Ii Of First Schedule To Finance Act, 1972 CIRCULAR NO. 85 [F. NO. 275/9/72-ITJ] [29-05-1972]

Section 194BB :  Instructions for deduction of tax at source from winnings from lotteries and crossword puzzles, horse races or from commis­sion, etc. – Rates of tax applicable during financial year 1993-94 CIRCULAR NO.661, [16-09-1993]

Section 194BB : Instructions for deduction of tax at source from winnings from lotteries or crossword puzzles, horse races or from commis­sion, etc. – Rates of tax applicable during financial year 1992-93 CIRCULAR NO. 631, [20-08-1992]

Section 194BB : Section 194B Of The Income-Tax Act, 1961 – Deduction Of Tax At Source-Winning From Lottery Or Crossword Puzzles – Instructions For Deduction From Winnings From Lottery, Crossword Puzzles, Horse Races Or From Commission, Etc., Paid On Sale Of Lottery Tickets – Rates Of Tax Applicable During The Financial Year 1991-92 CIRCULAR NO. 616 [22-11-1991]

Section 194BB : Instructions for deduction of tax at source from winnings from lottery, crossword puzzles or horse races – Rates of tax applicable during the financial year 1990-91 CIRCULAR NO. 569 [27-07-1990]

Section 194BB : Instructions for deduction of tax at source from winnings from lottery, crossword puzzles or horse races – Rates of tax applicable during the financial year 1990-91 Circular No : 536 06-07-1989

Section 194BB : Section 194BB Of The Income-Tax Act, 1961 – Deduction Of Tax At Source – Winning From, Horse Races – Instructions For Deduction Of Tax At Source From Winnings From Horse Races During Financial Year 1985-86 At The Rates Specified In Part Ii Of The First Schedule To Finance Act, 1985 CIRCULAR : NO. 425 [F. NO. 275/31/85-IT (B)] [24-07-1985]

Section 194BB : Section 194BB Of The Income-Tax Act, 1961 – Deduction Of Tax At Source – Winning From, Horse Races – Instructions For Deduction Of Tax At Source From Winnings From Horse Races During Financial Year 1984-85 At The Rates Specified In Part Ii Of First Schedule To Finance Act, 1984 CIRCULAR : NO. 389 [F. NO. 275/16/84-IT(B)] [04-08-1984]

Section 194BB : Section 194bb Of The Income-Tax Act, 1961 – Deduction Of Tax At Source – Winning From, Horse Races – Instructions For Deduction Of Tax At Source From Winnings From Horse Races During Financial Year 1981-82 At The Rates Specified In Part Ii Of First Schedule To Finance Act, 1981 CIRCULAR NO.301 [F.NO. 275/11/81-IT(B)], [29-04-1981]

Section 194BB : Section 194BB Of The Income-Tax Act, 1961 – Deduction Of Tax At Source – Winning From, Horse Races – Instructions For Deduction Of Tax At Source From Winnings From Horse Race During Financial Year 1980-81 At The Rates Speci¬fied In Part Ii Of First Schedule To Finance (No. 2) Act, 1980 CIRCULAR NO.280 [ F.NO. 275/19/80-IT(B)], [20-09-1980]

Section 194BB : Section 194BB Of The Income-Tax Act, 1961 – Deduction Of Tax At Source – Winning From, Horse Races – Rules And Forms Framed For The Purposes Of Deduction Of Tax At Source From Winnings From Horse Race Under The Section From 1-6-1978 CIRCULAR NO.241 [ F.NO. 142(4)/78/78-TPL ], [01-06-1978]

Section 194C : Section 194H, Read With Section 194C, Of The Income-Tax Act, 1961 – Deduction Of Tax At Source – Commission Or Brokerage Etc. – Tax Deduction At Source On Payments By Television Channels And Publishing Houses To Advertisement Companies For Procuring Or Canvassing For Advertisements CIRCULAR NO.5/2016 [F.NO.275/06/2016-IT(B)] [29-02-2016]

Section 194C : Section 194C of the Income-tax Act, 1961 – Deduction of tax at source – Payments to contractors & sub-contractors – Deduction of tax at source on payment of gas transportation CIRCULAR NO. 9/2012 [F. NO. 275/11/2012-IT(B)], [17-10-2012]

Section 194C : Section 194C Of The Income-Tax Act, 1961 – Deduction Of Tax At Source – Payments To Contractors And Sub-Contractors – Applicability Of Tds Provisions Of Section 194c On Contract For Fabrication Of Article Or Thing As Per Specifications Given By The Assessee – Contradiction Between Two Circulars Of CBDT – Resolution Thereof CIRCULAR NO. 13/2006 [13-12-2006]

Section 194C : Clarifications on various provisions relating to tax deduction at source regarding changes introduced through Finance Act, 1995 5/2002 [30-07-2002]

Section 194C : Tax Deduction At Source From Payment Made To Foreign Shipping Companies CIRCULAR NO. 723 [19-09-1995]

Section 194C : Payment Of Any Sum Shall Be Liable For Deduction Of Tax Only Under One Section CIRCULAR NO.720, DATED 30-8-1995

Section 194C : Clarifications On Various Provisions Relating To Tax Deduction At Source Regarding Changes Introduced Through Finance Act, 1995 CIRCULAR NO.715, [08-08-1995]

Section 194C : Clarification regarding applicability of section 194C/194J in case of advertising agency CIRCULAR NO.714, [03-08-1995]

Section 194C : Clarification regarding applicability of section 194C in case of tickets sold by airlines and travel agents to customers CIRCULAR NO.713, [02-08-1995]

Section 194C : Applicability Of Section 194C To Service Contracts – Clarification Regarding Supreme Court Judgment In Associated Cement Co. Ltd. V. Cit [1993] 67 Taxman 346/201 Itr 435 CIRCULAR NO. 681 [08-03-1994]

Section 194C : Section 194C Of The Income-Tax Act, 1961 – Deduction Of Tax At Source-Contractors/Sub-Contractors, Payments To – Clarification Regarding Applicability Of Section 194c In View Of Supreme Court’s Decision In Associated Cement Co. Ltd. V. Cit [1993] 67 Taxman 346/201 Itr 435  CIRCULAR NO. 666, [08-10-1993]

Section 194C : Section 194c Of The Income-Tax Act, 1961 – Deduction Of Tax At Source-Contractors/Sub-Contractors, Payments To – Instructions For Deduction Of Tax At Source From Insurance Commission, Etc. – Rate Of Tax During The Financial Year 1993-94 CIRCULAR NO.656, [26-08-1993]

Section 194C :  Section 194c Of The Income-Tax Act, 1961 – Deduction Of Tax At Source-Contractors/Sub-Contractors, Payments To – Deduction Of Tax At Source – Payments Made To Contractors And Sub-Contractors – Rates Of Tax Applicable During Financial Year 1992-93 CIRCULAR NO. 632, [20-08-1992]

Section 194C : Section 194C Of The Income-Tax Act, 1961 – Deduction Of Tax At Source-Contractors/ Sub-Contractors, Payments To – Deduction Of Tax At Source – Payments Made To Contractors And Sub-Contractors – Instructions Regarding Rates Of Deduction During Financial Year 1991-92 CIRCULAR NO. 613 [14-11-1991]

Section 194C : Section 194c Of The Income-Tax Act, 1961 – Deduction Of Tax At Source – Contractors/ Sub-Contractors, Payments To – Clarification Regarding Hire Charges Paid To Bus Owners From The Hire Of Buses CIRCULAR NO. 558 [28-03-1990]

Section 194C : Section 194c Of The Income-Tax Act, 1961 – Deduction Of Tax At Source – Contractors/ Sub-Contractors, Payments To – Payments To Contractors And Sub-Contractors – Levy Of Surcharge CIRCULAR : NO. 539 [13-07-1989]

Section 194C : Section 194c Of The Income-Tax Act, 1961 – Deduction Of Tax At Source – Contractors/ Sub-Contractors, Payments To – Deduction Of Tax At Source, As Per The Rates Specified In The Section, To Be Increased By A Surcharge At The Rate Of 5 Per Cent – Effective From 16-12-1987 CIRCULAR : NO. 505 [F.NO. 275/20/88-IT(B)] [19-02-1988]

Section 194C : Section 194c Of The Income-Tax Act, 1961 – Deduction Of Tax At Source – Contractors/ Sub-Contractors, Payments To – Whether Provisions Of Section 194c Are Applicable To Work Executed Under National Rural Employment Programme (Nrep) And Rural Landless Employment Guarantee Programme (Rlegp) CIRCULAR NO. 502 [F. NO. 385/49/86-IT(B)] [27-01-1988]

Section 194C : CIRCULAR NO. 488 [F. NO. 275/40/87-IT(B)] [16-06-1987]

Section 194C : Tax deduction at source from payments to contractors and sub-contractors in bidi manufacturing industry – Whether munshis are contractors Circular No : 487 [08-06-1987]

Section 194D : Whether Certificate Issued Under Section 197(1) Will Be Applicable Only In Respect Of Credit Or Payments, As The Case May Be, Subject To Tax Deduction At Source, Made On Or After Date Of Such Certificate CIRCULAR NO.774, [17-03-1999]

Section 194D : Section 194D Of The Income-Tax Act, 1961 – Deduction Of Tax At Source-Insurance Commission – Instructions For Deduction Of Tax At Source From Insurance Commission, Etc. – Rates Of Tax Applicable During Financial Year 1992-93 CIRCULAR NO. 633, [20-08-1992]

Section 194D : Section 194D Of The Income-Tax Act, 1961 – Deduction Of Tax At Source-Insurance Commission – Instructions For Deduction Of Tax At Source From Insurance Commission, Etc. – Rate Of Tax Applicable During The Financial Year 1991-92 CIRCULAR NO. 614 [14-11-1991]

Section 194D : Section 194D Of The Income-Tax Act, 1961 – Deduction Of Tax At Source-Insurance Commission – Instructions For Deduction Of Tax At Source From Insurance Commission – Rate Of Tax Applicable During The Financial Year 1990-91 CIRCULAR NO. 570, [27-07-1990]

Section 194D :Section 194D Of The Income-Tax Act, 1961 – Deduction Of Tax At Source-Insurance Commission – Instructions For Deduction Of Tax At Source From Insurance Commission – Rate Of Tax Applicable During The Financial Year 1990-91 CIRCULAR NO. 540 [24-07-1989]

Section 194D : Instructions For Deduction Of Tax At Source From Insurance Commission, Etc. – Rate Of Tax Applicable During The Financial Year 1988-89 CIRCULAR : NO. 514 [31-05-1988]

Section 194EE : Instructions regarding deduction of tax at source from payments in respect of deposits under NSS, etc. Circular No : 618 Dated 22-11-1991

Section 194F : Section 194F Of The Income-Tax Act, 1961 – Deduction Of Tax At Source-Repurchase Of Units By Mutual Funds – Instruction For Deduction Of Tax At Source From Salary During The Financial Year 1985-86 At The Rates Specified In Part Iii Of First Schedule To Finance Act, 1985 CIRCULAR : NO. 429 [F. NO. 275/35/85-IT(B)] [08-08-1985]

Section 194F : Section 194F Of The Income-Tax Act, 1961 – Deduction Of Tax At Source-Repurchase Of Units By Mutual Funds – Procedure For Regulating Refund Of Amounts Paid In Excess Of Tax Deducted And/Or Deductible CIRCULAR NO.285 [ F.NO.275/77/79-IT(B)], [21-10-1980]

Section 194F : Section 194F Of The Income-Tax Act, 1961 – Deduction Of Tax At Source-Repurchase Of Units By Mutual Funds – Exemption Limit Of Taxable Income Raised From Rs. 10,000 To Rs. 12,000 By Finance (No.2) Act, 1980 – Persons Paying Salary Permitted To Make Adjustments Of Tax Deducted At Source Against Tax Deductible From Salaries CIRCULAR NO.283 [ F. NO. 275/35/80-IT(B)], [25-09-1980]

Section 194F : Section 194F Of The Income-Tax Act, 1961 – Deduction Of Tax At Source-Repurchase Of Units By Mutual Funds – Instructions For Deduction Of Tax At Source From Salary During Financial Year 1978-79 At The Rates Specified In Part Iii Of First Schedule To Finance Act, 1978 CIRCULAR NO.242 [ F.NO. 275/10/78-IT(B)], [07-06-1978]

Section 194H : Section 194H, Read With Section 194C, Of The Income-Tax Act, 1961 – Deduction Of Tax At Source – Commission Or Brokerage Etc. – Tax Deduction At Source On Payments By Television Channels And Publishing Houses To Advertisement Companies For Procuring Or Canvassing For Advertisements CIRCULAR NO.5/2016 [F.NO.275/06/2016-IT(B)] [29-02-2016]

Section 194H : Commission Or Brokerage – Clarifications Regarding Turnover Commission Payable By Rbi To Agency Banks – Exemption From Tds CIRCULAR NO. 6/2003 [03-09-2003]

Section 194H : Section 194H Of The Income-Tax Act, 1961 – Deduction Of Tax At Source-Commission Or Brokerage Etc – Instructions For Deduction Of Tax At Source From Commission, Brokerage, Etc. CIRCULAR NO. 619 [04-12-1991]

Section 194J : CIRCULAR NO.23/2017 [F.NO.275/59/2012-IT(B)] [19-07-2017]-Section 194J Of The Income-Tax Act, 1961 – Deduction Of Tax At Source – Fees For Professional Or Technical Services – Clarification Regarding Tds Under Chapter Xvii-B On Service Tax Component Comprised Of Payments Made To Residents – Amendment In Circular No. 1/2014 [F.No.275/59/2012-It(B)], Dated 13-1-2014 In View Of Substitution Of Service Tax By Goods And Services Tax 

Section 195 :  Section 194H Of The Income-Tax Act, 1961 – Deduction Of Tax At Source-Commission Or Brokerage Etc – Instructions For Deduction Of Tax At Source From Commission, Brokerage, Etc. CIRCULAR NO.11/2016 [F.NO.279/MISC./M-140/2015-ITJ[26-04-2016]

Section 195 :  Deduction of tax at source – Payment to non-resident – Clarification regarding remittances of Consular receipts to non-residents CIRCULAR NO. 9/2009 [F. NO. 142/19/2007-TPL] [30-11-2009]

Section 195 : Issue Of Certificate For Tax Deducted At Source In Respect Of Payment Made ‘Net Of Tax’ CIRCULAR NO.785, [24-11-1999]

Section 197 : Section 197 Of The Income-Tax Act, 1961 – Deduction Of Tax At Source – Certificate For Deduction At Lower Rate – Requirement Of Tax Deduction At Source In Case Of Entities Whose Income Is Exempted Under Section 10 Of Said Act – Exemption Thereof – Supersession Of Circular Nos.4/2002 And No.7/2015, Dated 16-7-2002 And 23-4-2015 Respectively CIRCULAR NO.18/2017 [F.NO.385/01/2015-IT(B)] [29-05-2017] 

Section 197 : Tds On Interest Payable Under Senior Citizens Savings Scheme, 2004 – Non-Acceptance Of Form Nos. 15h And 15g By Banks CIRCULAR REF. NO. DGBA.CDD.NO. H-7667/15.15.001/20 [10-11-2006]

Section 197 : Section 197 Of The Income-Tax Act, 1961 – Deduction Of Tax At Source – Certificate For Deduction At Lower Rate – Instructions Regarding Application For Certificate For Deduction Of Tax At Lower Rates And Obligations/Liabilities Of Persons Deducting Tax At Source Under The Section CIRCULAR NO. 94 [F.NO. 275/9/72-ITJ] [15-11-1972]

Section 197 : Section 197 Of The Income-Tax Act, 1961 – Deduction Of Tax At Source – Certificate For Deduction At Lower Rate – Exemption Certificates—Application Under Section 197(3) Of The Income-Tax Act, 1961— Expeditious Disposal Of Instructions Reg CIRCULAR NO. 66 [F. NO. 275/156/71-ITJ], [22-09-1971]

Section 197A :  Section 197A, Read With Section 10(15)(Viii), Of The Income-Tax Act, 1961 – Deduction Of Tax At Source – No Deduction In Certain Cases – Clarifications On Applicability Of Section 197a(1d) And Section 10(15)(Viii) To Interest Paid By Ifsc Banking Units (Ibus) Set Up In Special Economic Zones CIRCULAR NO.26/2016 [F.NO.275/26/2016-IT(B)] [04-07-2016]

Section 197A : Section 197A Of The Income-Tax Act, 1961 – Deduction Of Tax At Source – No Deduction To Be Made In Certain Cases – Relaxation For Furnishing Of Uid In Case Of Form 15g/15h For Certain Quarters CIRCULAR NO.18/2016 [F.NO.142/32/2015-TPL] [23-05-2016]

Section 197A : Section 197A Of The Income-Tax Act, 1961 – Deduction Of Tax At Source – Non-Deduction In Certain Cases – Acknowledgement By Banks At The Time Of Submission Of Form 15-G/15-H CIRCULAR DBOD.NO.LEG.BC.100/09.07.005/2012-13 [31-05-2013]

Section 197A : Whether Prescribed Self-Declaration Under Section 197A Can Be Submitted By Entities Whose Income Is Exempt Under Section 10 CIRCULAR NO. 4/2002, [16-07-2002]

Section 197A : Effect of non obstante clause in the section – Whether sections 193, 194 and 194A continue to be in force and facility provided in the section is in addition to facility under the said sections Circular No : 351 [26-11-1982]

Section 200 : Section 200 Of The Income-Tax Act, 1961 – Deduction Of Tax At Source – Duty Of Person Deducting Tax – Ex-Post Facto Extension Of Due Date For Filing Tds/Tcs Statements For Fys 2012-13 & 2013-14 CIRCULAR NO.7/2014 [F.NO.275/27/2013-IT(B)] [04-03-2014]

Section 200A : Section 200A Of The Income-Tax Act, 1961 – Deduction Of Tax At Source – Processing Of Statement Of Tax Deducted At Source – Procedure For Regulating Refund Of Excess Amount Of Tds Deducted And/Or Paid – Modification Of Circular No. 2/2011, Dated 27-4-2011 CIRCULAR NO. 6/2011 [24-08-2011]

Section 200A : Section 200A Of The Income-Tax Act, 1961 – Deduction Of Tax At Source – Processing Of Statement Of Tax Deducted At Source – Procedure For Regulating Refund Of Excess Amount Of Tds Deducted And/Or Paid CIRCULAR NO. 2/2011 [F.NO. 385/25/2010-IT(B)], DAT [27-04-2011]

Section 201 : Section 201, Read With Section 119, Of The Income-Tax Act, 1961 – Tax Deduction At Source – Consequences Of Failure To Deduct Or Pay – Guidelines For Waiver Of Interest Charged Under Section 201(1a)(I) Of Said Act CIRCULAR NO.11/2017 [F.NO.275/56/2016-IT(B)] [24-03-2017]

Section 201 : Non-initiation of penalty and prosecution proceedings in certain cases of defaulters under Chapter XVII-B Circular No : 696 [16-12-1994]

Section 201 : Non-initiation of penalty and prosecution proceedings in certain cases of defaulters under Chapter XVII-B Circular No : 686 [12-08-1994]

Section 201 : Non-Initiation Of Penalty And Prosecution Proceedings In Certain Cases Of Defaulters Under Chapter Xvii-B CIRCULAR NO. 685 [17-06-1994]

Section 203 :  SECTION 203 OF THE INCOME-TAX ACT, 1961, READ WITH RULE 31 OF THE INCOME-TAX RULES, 1962 – DEDUCTION AT SOURCE – CERTIFICATE FOR TAX DEDUCTED – ISSUANCE OF CERTIFICATE FOR TAX DEDUCTED AT SOURCE IN FORM NO.16 CIRCULAR NO. 4/2013 [F.NO.275/34/2011-IT(B)] 17-04-2013

Section 203 : Section 203 of the income-tax Act, 1961 – deduction of tax at source – Certificate for tax deducted – Issuance of TDS Certificates In Form No. 16A downloaded from TIN website CIRCULAR NO. 01/2012 [F.NO. 275/34/2011-IT(B)] [09-04-2012]

Section 203 : Section 203 of the Income-tax Act, 1961 – Deduction of tax at source -Certificate for tax deduction at source – Option to certify TDS certificates by way of Digital Signatures CIRCULAR NO. 2/2007 [21-05-2007]

Section 203 : Tax deduction at source – Certificate for tax deducted – Issue of TDS certificate in cases of Truck/Goods-carriage Operators CIRCULAR NO. 6/2006 [23-06-2006]

Section 203 : Section 203 Of The Income – Tax Act, 1961 – Deduction Of Tax At Source – Certificate For Tax Deducted – Extension Of Due Date For Filing Of Annual Return Of Tds For Financial Year 2004-05 And Quarterly Statement Of Tax Deduction At Source For The First Quarter Of Financial Year 2005-06 By Government Deductors ORDER F.NO.385/35/2005-IT(B)-VOL-II [30-08-2005]

Section 203 : Issue Of Certificate For Tax Deducted At Source In Respect Of Payment Made ‘Net Of Tax’ CIRCULAR NO.785, [24-11-1999]

Section 203 : Clarifications regarding use of Form No. 16 for pensioners where pensioners are drawing their pensions through banks CIRCULAR NO. 761 [13-01-1998]

Section 203 : Clarification regarding certificate for deduction of tax made by Central Government Departments who are making payments by book adjustments CIRCULAR NO. 749 [27-12-1996]

Section 203 : Form of application for allotment of Tax-deduction Account Number prescribed in Form No. 49B 497 32051

Section 203 : Whether amount of sales tax liability converted into loans may be allowed as deduction in assessment for previous year in which such conversion has been permitted by or under Government orders 496 32045

Section 203 : Section 203 Of The Income-Tax Act, 1961 – Deduction Of Tax At Source-Certificate For Tax Deducted – Clarification Regarding Discontinuance Of Form No. 16B  CIRCULAR NO. 664, [29-09-1993]

Section 203 : Clarification regarding discontinuance of Form No. 16B Circular No : 625 [12-02-1992]

Section 203 : Clarification regarding discontinuance of Form No. 16B 607 [04-07-1991]

Section 203 : Clarification regarding discontinuance of Form No. 16B 605 [12-06-1991]

Section 203 : Clarification regarding discontinuance of Form No. 16B 597 [27-03-1991]

Section 203 : Section 203 Of The Income-Tax Act, 1961 – Deduction Of Tax At Source-Certificate For Tax Deducted – Issue Of Certificates For Tax Deducted At Source Under The Various Provisions Of The Income-Tax Act – Introduction Of Unified From No. 16, Effective From April 1, 1989 CIRCULAR NO. 555, [22-02-1990]

Section 203 :  Clarification regarding discontinuance of Form No. 16B 529 [13-02-1989]

Section 203 : Section 203 Of The Income-Tax Act, 1961 – Deduction Of Tax At Source – Certificate For Tax Deducted – Challans For Depositing Tax Deducted At Source From Incomes Other Than Salary To The Credit Of Central Government – Counterfoils Of Each Of The Challan Form Nos. 2 And 8 To Be Attached With Statement/Certificate Of Deduction Of Tax At Source CIRCULAR NO.292 [F.NO. 385/62/80-IT(B)], [05-02-1981]

Section 203A : Instructions For Deduction Of Tax At Source From Winnings From Lottery Or Crossword Puzzle Or Horse Race – Rates Of Tax Applicable During The Financial Year 1988-89 CIRCULAR : NO. 515 [31-05-1988]

Section 203A : Whether amount of sales tax liability converted into loans may be allowed as deduction in assessment for previous year in which such conversion has been permitted by or under Government orders 496 [25-09-1987]

Section 204 Clarification regarding filing of returns in respect of tax deducted at source from salary of employees of company working at its headquarters or in other branches 744 [06-05-1996]

Section 204 : Clarification regarding filing of returns in respect of tax deducted at source from salary of employees of company working at its headquarters or in other branches CIRCULAR NO. 719 [22-08-1995]

Section 206 : Filing Of Returns Of Tax Deduction At Source And Tax Collection At Source On Computer Media For Deductions/Collections Up To 31st March, 2005 CIRCULAR NO. 4/2005 [27-06-2005]

Section 206 : Filing Of Returns Relating To Tax Deduction At Source On Computer Media CIRCULAR NO. 8/2003 [19-09-2003]

Section 206 : Filing of returns regarding tax deduction at source/tax collection at source on Computer Media 797 [10-10-2000]

Section 206 :Instructions regarding deduction of tax at source on profits and gains from the business of trading in alcoholic liquor, forest produce, etc. 634 [20-08-1992]

Section 206 : Instructions regarding deduction of tax at source on profits and gains from the business of trading in alcoholic liquor, forest produce, etc. 585 [27-11-1990]

Section 206C : Instructions regarding deduction of tax at source on profits and gains from the business of trading in alcoholic liquor, forest produce, etc. Circular No : 660 [15-09-1993]

Section 206C : Instructions regarding deduction of tax at source on profits and gains from the business of trading in alcoholic liquor, forest produce, etc. Circular No : 634 [20-08-1992]

Section 206C : Instructions regarding deduction of tax at source on profits and gains from the business of trading in alcoholic liquor, forest produce, etc. 620 [06-12-1991]

Section 206C : Instructions regarding deduction of tax at source on profits and gains from the business of trading in alcoholic liquor, forest produce, etc. 565 [11-07-1990]

Section 206C : Instructions regarding deduction of tax at source on profits and gains from the business of trading in alcoholic liquor, forest produce, etc. 535 [26-06-1989]

Section 206C : Instructions regarding deduction of tax at source on profits and gains from the business of trading in alcoholic liquor, forest produce, etc. CIRCULAR NO. 525, [24-11-1988]

Section 206C : Section 206C Of The Income-Tax Act, 1961 – Collection At Source – Profits And Gains From Business Of Trading In Alcoholic Liquor, Forest Produce, Scrap, Etc. – Clarifications On Amendment Made By Finance Act, 2016 CIRCULAR NO.23/2016 [F.NO.370142/17/2016-TPL] [24-06-2016]

Section 206C :  Section 206C Of The Income-Tax Act, 1961 – Collection At Source – Profits And Gains From Business Of Trading In Alcoholic Liquor, Forest Produce, Scrap, Etc. – Clarifications On Amendment Made In Section 206c By Finance Act, 2016 CIRCULAR NO.22/2016 [F.NO.370142/17/2016-TPL] [08-06-2016]

Section  220 : OFFICE MEMORANDUM [F.NO.404/72/93-ITCC] [25-08-2017]-Section 220 Of The Income-Tax Act, 1961 – Collection And Recovery Of Tax – When Tax Payable And When Assessee Deemed In Default – Recovery Of Outstanding Tax Demands – Cbdt’s Clarification On Modifications Laid Down In Its Office Memorandum Dated 31-7-2016 In Instruction No.1914, Dated 2-2-1993

Section  220 : OFFICE MEMORANDUM [F.NO.404/72/93-ITCC] [31-07-2017]-Section 220 Of The Income-Tax Act, 1961 – Collection And Recovery Of Tax – When Tax Payable And When Assessee Deemed In Default – Recovery Of Outstanding Tax Demands – Partial Modification Of Instruction No.1914, Dated 21-3-1996 To Provide For Guidelines For Stay Of Demand At First Appeal Stage

Section  220 : OFFICE MEMORANDUM [F.NO.404/72/93-ITCC] [29-02-2016]-Section 220 Of The Income-Tax Act, 1961 – Collection And Recovery Of Tax – When Tax Payable And When Assessee Deemed In Default – Amendment Of Instruction No.1914, Dated 21-3-1996 To Provide For Guidelines For Stay Of Demand At First Appeal Stage

Section  220 : CIRCULAR NO.251 [F.NO. 403/56/77-ITCC] [29-01-1979]- Section 220 Of The Income-Tax Act, 1961 – Collection And Recovery Of Tax – When Tax Payable And When Assessee Deemed In Default – Circular Dated 25-7-1969 Granting Stay Of Recovery Of Tax Under Sub-Section (7) Of Section 220 To Assessees Having Income In Pakistan Which Cannot Be Brought Into India Stands Withdrawn

Section  220 : CIRCULAR NO. 334 [03-04-1982]-Levy of interest under sub-section (2) when original assessment is set aside/cancelled

Section  220 : CIRCULAR NO. 25 [25-07-1969]-Section 220 Of The Income-Tax Act, 1961 – Collection And Recovery Of Tax – When Tax Payable And When Assessee Deemed In Default – Circular Dated 25-7-1969 Granting Stay Of Recovery Of Tax To Assessees Having Income In Pakistan Which Cannot Be Brought Into India Stands Withdrawn

Section 230 : Section 230 Of The Income-Tax Act, 1961 – Collection And Recovery Of Tax – Tax Clearance Certificates – Simplification Of Procedure Regarding Tax Clearance Certificate In Case Of A Foreign Employee Not Domiciled In India CIRCULAR NO. 546 [04-10-1989]

Section 230 : Taxation of foreign telecasting companies – Guidelines for computation of income-tax, etc. Circular No : 6/2001 [05-03-2001]

Section 230A : Section 230A Of The Income-Tax Act, 1961 – Registration Of Transfers Of Immovable Property In Certain Cases – Restrictions On – Abolition Of The Requirement Of Obtaining Income-Tax Clearance Certificates (ITCC) By Persons Entering Into Commercial Contracts CIRCULAR NO. 2/2004, DATED 10-2-2004

Section 230A : Section 230A Of The Income-Tax Act, 1961 – Registration Of Transfers Of Immovable Property In Certain Cases – Restrictions On – Denial Of Income-Tax Clearance Certificate To Contractors On Levy Of Penalty For Concealment And/Or Conviction – Guidelines Therefor CIRCULAR NO. 162 [F. NO. 221/21/73-IT(A-II)] [24-03-1975]

Section 230A : Section 230A Of The Income-Tax Act, 1961 – Registration Of Transfers Of Immovable Property In Certain Cases – Restrictions On – Requirement Of Issue Of Exemption Certificates To Indian Nationals Proceeding Abroad Temporarily – Modification Of CIRCULAR NO. 31 (LIXVI-10) [F. NO. 46/43/60-IT] [15-11-1960]

Section 230A : Whether income-tax clearance certificate under the section is necessary in a case where Government is transferor CIRCULAR : NO. 191 [F. NO. 358/9/73-IT(WT)] [04-03-1976]

Section 234A : SECTION 234A OF THE INCOME-TAX ACT, 1961 – INTEREST, CHARGEABLE AS – CHARGEABILITY OF INTEREST UNDER SECTION 264A ON SELF-ASSESSMENT TAX PAID BEFORE DUE DATE OF FILING OF RETURN OF INCOME DRAFT CIRCULAR NO. 2/2015 [F.NO.385/03/2015-IT(B)] [10-02-2015]

Section 234B : Whether, In Case Last Day For Payment Of Any Instalment Of Advance Tax Is Day On Which Receiving Bank Is Closed, Assessee Can Make Payment On Next Immediately Following Working Day, And In Such Cases Mandatory Interest Leviable Under Sections 234b And 234c Would Not Be Charged CIRCULAR NO. 676 [14-01-1994]

Section 234C : Whether, In Case Last Day For Payment Of Any Instalment Of Advance Tax Is Day On Which Receiving Bank Is Closed, Assessee Can Make Payment On Next Immediately Following Working Day, And In Such Cases Mandatory Interest Leviable Under Sections 234b And 234c Would Not Be Charged CIRCULAR NO. 676 [14-01-1994]

Section 237 : Section 237 Of The Income-Tax Act, 1961 – Refunds – Issue Of Refunds – Procedur E To Be Followed In Other Cases Where Notice Under Section 245 Has Been Issued For Itrs Processed In Financial Year 2015-16  OFFICE MEMORANDUM [F.NO.312/109/2015-OT] [29-01-2016]

Section 237 : Section 237 Of The Income-Tax Act, 1961 – Refunds – Issue Of Refunds Up To Rs.5,000/- And Refunds In Cases Where Outstanding Arrear Is Up To Rs.5,000/- In Non-Cass Cases For Assessment Years 2013-14 And 2014-15 OFFICE MEMORANDUM F.NO.312/109/2015-OT [14-01-2016]

Section 237 : Section 237 Of The Income – Tax Act, 1961 – Refund – General – Instructions To Subordinate Authorities – Authorisation Regarding Condonation Of Delay In Filing Refund Claim INSTRUCTION NO. 13/2006 [22-12-2006]

Section 237 : Section 197, 10(23G), 203 And 237 Of The Income-Tax Act, 1961 – Fixation Of Percentage For Verification Of T.D.S. Certificates Amendments In Instruction No. 1797 Dt. 19.9.1988 And Instruction No. 1856 Dt. 14.9.90 — Reg. INSTRUCTION NO. 11 [F.NO. 275/57/2012TTB] [10-10-2002]

Section 237 : Section 237 Of The Income – Tax Act, 1961 – Refund – General Issue Of Refund Orders, Instruction Regardin INSTRUCTION NO. 7 [01-08-2002]

Section 237 : Instructions To Subordinate Authorities – Authorisation Regarding Condonation Of Delay In Filing Refund Claim CIRCULAR NO. 8/2001, [16-05-2001]

Section 237 : Instructions to subordinate authorities – Authorisation regarding condonation of delay in filing refund claim CIRCULAR NO : 773 [15-02-1999]

Section 237 : Instructions to subordinate authorities – Authorisation regarding condonation of delay in filing refund claim CIRCULAR NO : 670 [26-10-1993]

Section 237 :Earlier instructions on belated refund claims CIRCULAR NO 446 [31-12-1985]

Section 238 :  No dispute amongst legal heirs – Whether refund due to estate of deceased be paid to his son/widow or other legal heirs on their furnishing indemnity bond supported by guarantee of one or two solvent sureties Circular No : 22 (LXXII-17) [15-02-1999]

Section 243 : Interest payable by Central Government to assessees under the section is to be calculated up to the date of issue of refund voucher 20-D (XXII-22) [20-08-1968]

Section 244 : Scope of sub-section (1A) inserted by Taxation Laws (Amendment) Act, 1975 explained – Instructions for giving appeal effects promptly CIRCULAR NO.209, [ F.NO. 212/485/76 (A-II)], [11-01-1977]

Section 244A : Section 244A, Read With Section 195, Of The Income-Tax Act, 1961 – Refunds – Interest On – Payment Of Interest On Refund Of Excess Tds Deposited Under Section 195 CIRCULAR NO.11/2016 [F.NO.279/MISC./M-140/2015-ITJ[26-04-2016]

Section 245 : Section 245 Of The Income-Tax Act, 1961 – Set Off Of Refunds Against Tax Remaining Payable – Revised Timeline For Verification Of Arrear Of Demand OFFICE MEMORANDUM F.NO.312/109/2015-OT [07-03-2016]

Section 245 : Section 245 Of The Income-Tax Act, 1961 – Refunds Against Tax Remaining Payable – Set Off Of – Refunds Are Not To Be Adjusted Against Taxes Kept In Abeyance Under Section 220(7) CIRCULAR : NO. 3-D (LXXII-21) [29-01-1968]

Section 246 : Section 246 Of The Income-Tax Act, 1961 – Commissioner (Appeals) – Appealable Orders – Queries Regarding Jurisdictional Problems In Regard To Interpretation Of Sub-Section (2) And Scope Of Board’s Notification Under Clause (I) Of Sub-Section (2) Of Section 246 Answered CIRCULAR NO.269 [F.NO. 279/71/80-ITJ], [29-04-1980]

Section 246A : Section 246A Of The Income-Tax Act, 1961 – Appealable Orders Before Commissioner (Appeals) – Court Fee Or Stamp Duty Payable On Power Of Attorney Or Vakalatnama Filed Before Income-Tax Officer/On Applications Or Petitions Filed Before Commissioner And Other Income-Tax Authorities CIRCULAR NO. 125 [F. NO. 274/1/73-ITJ] [26-11-1973]

Section 251 : Section 251 Of The Income-Tax Act, 1961 – Commissioner (Appeals) – Powers Of – Whether Aac Can Dismiss Admitted Appeal If Assessee Fails To Appear On Date Of Hearing CIRCULAR : NO. 6-D (WT) [12-06-1958]

Section 253 :  Section 253 Of The Income – Tax Act, 1961 – Appellate Tribunal – Appealable Orders – Presentation Of Appeal/Application – Authorisation To Assistant Registrars Under Rule 7 Of Income-Tax (Appellate Tribunal) Rules, 1963 – Order Issued In Terms Thereof  ORDER NO. 1 of 1973 [10-07-1973]

Section 255 : Section 255 Of The Income – Tax Act, 1961 – Appellate Tribunal – Procedure Of – Instructions Regarding E-Payment Of ITAT Fees  OFFICE ORDER [F. NO. 19-AD(ATD)/2012], [13-12-2012]

Section 255 :  Section 255 Of The Income-Tax Act, 1961 – Appellate Tribunal Procedure Of – Practice Note For Hearing Appeals & Applications Fixed Before Itat Nagpur E-Bench CIRCULAR [NO. F.1-AD (E-BENCH)/AT/2012], [09-11-2012]

Section 255 : Section 255 Of The Income-Tax Act, 1961 – Appellate Tribunal – Procedure Of – Transfer Of Specified Members Of Itat From One Benches To Another Benches ORDER [NO. F-46-AD(AT)2012] [11-05-2012]

Section 255 : Section 255 Of The Income – Tax Act, 1961 – Appellate Tribunal – Procedure Of – Income-Tax (Appellate Tribunal) (Amendment) Rules, 2006 – Substitution Of Rule 34 And Insertion Of Rule 32a ORDER NO. F. 71-AD(AT)/2006 [02-03-2006]

Section 255 : Section 255 Of The Income – Tax Act, 1961 – Appellate Tribunal – Procedure Of Standing Order Under Income-Tax (Appellate Tribunal) Rules, 1963 ORDER F. NO. 63 AD (AT)/97 [16-09-1997] 

Section 260 : Section 260 Of The Income-Tax Act, 1961 – Decision Of High Court/Supreme Court On Case Stated – Provisions Of The Section Providing For Advance Payament Of Tax And Allowing Rebate Thereon At The Time Of Regular Assessment Explained CIRCULAR : NO. 5-GT [F.NO. 5(1)/58-GT] [19-09-1958]

Section 261 : Section 261 Of The Income-Tax Act, 1961 – Supreme Court – Appeals To – Measures For Reducing Litigation – Clarification On Circulars 21/2015 And 8/2016, Dated 10-12-2015 And 17-3-2016 Respectively CIRCULAR NO.5/2017 [FTS NO.279157/ITJ] [23-01-2017]

Section 263 : Section 263 Of The Income-Tax Act, 1961 – Revision – Of Orders Prejudicial To Interest Of Revenue – Orders Under Sub-Section (2) Of Section 263, Inserted By Taxation Laws (Amendment) Act, 1984, Are To Be Passed Within Two Years Of The Date Of Orders Sought To Be Revised In Cases Where Order Sought To Be Revised Was Passed Before October 1, 1984 CIRCULAR : NO. 402 [F. NO. 279/146/84-ITJ] [01-12-1984]

Section 263 : Section 263 Of The Income-Tax Act, 1961 – Revision – Of Orders Prejudicial To Interest Of Revenue – Exemption Limit Of Taxable Income Raised From Rs. 10,000 To Rs. 12,000 By Finance (No. 2) Act, 1980 – Person Paying Salary To State Government Employees Permitted To Make Adjustment Of Tax Deducted At Source Against Tax Deductible From Salaries CIRCULAR NO.291 [F. NO.275/35/80-IT(B)], [04-02-1981]

Section 264 : SECTION 264 OF THE INCOME-TAX ACT, 1961 – REVISION OF OTHER ORDERS – ADMINISTRATIVE SUPERVISION OF ORDERS PASSED UNDER SECTION 264 CIRCULAR NO.11/2014 [F.NO.279/MISC./M-115/2013-ITJ 41775

Section 264 : Section 264 Of The Income-Tax Act, 1961 – Revision – Of Other Orders – Situations Where Order Can Be Said To Have Been Made “Subject Of An Appeal” In Terms Of Clause (C) Of Sub-Section (4) CIRCULAR : NO. 367 [F.NO. 273/21/80-ITJ] [26-07-1983]

Section 268 :  SECTION 268 OF THE INCOME-TAX ACT, 1961 – ALLOCATION OF WORK AMONGST CIT (JUDICIAL) AND THEIR JURISDICTION – COMMITTEE TO REVIEW THE CBDT INSTRUCTION NO.4/2002, DATED 7-5-2002 ON WORK ALLOCATION OF CsIT(J) – SUGGESTIONS INVITED FROM ALL OFFICERS THEREON OFFICE MEMORANDUM [F.NO.279/MISC./33/2014-ITJ(PT.) 22-09-2014

Section 268A : Section 268A Of The Income-Tax Act, 1961 – Filing Of Appeal Or Application For Reference By Income-Tax Authority – Revision Of Monetary Limits For Filing Of Appeals By The Department Before Income Tax Appellate Tribunal, High Courts And Supreme Court CIRCULAR NO.21/2015 [F. NO. 279/MISC. 142/2007-IT [10-12-2015]

Section 269C : Section 269C Of The Income-Tax Act, 1961 – Acquisition Of Immovable Properties – Proceedings For – Acquisition Proceedings In Respect Of Immovable Property For Which The Apparent Consideration Is Rs. 5 Lakhs Or Less – Whether To Be Initiated After 1-4-1986 In View Of Proposed Change In Law CIRCULAR : NO. 455 [F. NO. 316/38/85-WT] [16-05-1986]

Section 269D : Amendments made by Income-tax (Amendment) Act, 1973 in sections 269D and 269P – Implications explained CIRCULAR NO. 128 [F. NO. 133(98) 73-TPL] [02-02-1974] 

Section 269G :  Section 269G Of The Income – Tax Act, 1961 – Acquisition Of Immovable Properties – Appeal Against Order For – Appeals Under Section 269g – Jurisdiction Of Delhi Bench – Order Of Income-Tax Appellate Tribunal ORDER F. No. 63-AD(AT)/86 [19-06-1986]

Section 269P : Amendments made by Income-tax (Amendment) Act, 1973 in sections 269D and 269P – Implications explained CIRCULAR NO. 128 [F. NO. 133(98) 73-TPL] [02-02-1974] 

Section 269ST : Section 269ST Of The Income-Tax Act, 1961 – Deposits – Mode Of Undertaking Transactions – Cbdt’s Clarifications In Respect Of Said Section CIRCULAR NO.22 OF 2017 (F.NO.370142/10/2017-TPL) [03-07-2017]

Section 269T : Section 269T Of The Income-Tax Act, 1961 – Deposits-Mode Of Repayment Of Certain – Clarification Regarding Applicability Of Section 269t To Amounts Kept By Agriculturists Out Of Sale Proceeds With Commission Agents CIRCULAR NO. 556, [23-02-1990]

Section 269T : Section 269T Of The Income-Tax Act, 1961 – Deposits – Mode Of Repayment Of Certain – Whether The Payment In Cash Of Periodical Interest Amount Alone Exceeding Rs. 10,000 Would Attract The Provisions Of Section 269T CIRCULAR NO. 479 [F. NO. 225/47/86-IT(A.II)] [16-01-1987]

Section 269UC : Section 269UC Of The Income-Tax Act, 1961 – Purchase Of Immovable Property By Central Government – Restrictions On Transfer Of Property – Time-Limit To File Statement In Form No. 37-I In Respect Of Transfer Of Immovable Property Before 16-10-1986 – Rule 48l(2)(A) Of The Income-Tax Rules, 1962 – Extension Of CIRCULAR: NO. 475 [F. NO. 316/127/86-WT] [09-12-1986]

Section 271 :  Section 119 Of The Income-Tax Act, 1961 – Income-Tax Authorities – Instructions To Subordinate Authorities ORDER F.NO. 284/41/72-IT(INV)[30-08-1972]

Section 271(1)(a) : Section 271(1)(A) Of The Income-Tax Act, 1961 – Penalty – For Late Filing Of Return – When Provisions Of Explanation To Sub-Section (1) Of Section 271(1), As It Stood Between 1-4-1964 And 31-3-1976, In Cases Of Concealment Of Income, Should Be Invoked – Principles Regarding Application Thereof CIRCULAR : NO. 22-D(LXV-25) [16-12-1967]

Section 271(1)(c) : Section 271(1)(C) Of The Income-Tax Act, 1961 – Penalty-For Concealment Of Income – When Provisions Of Explanation To Sub-Section (1) Of Section 271, As It Stood Between 1-4-1964 And 31-3-1976, In Cases Of Concealment Of Income, Should Be Invoked – Principles Regarding Application Thereof CIRCULAR : NO. 28-D(XLV-22) [31-10-1966]

Section 271B : Clarification regarding penalty under section 271B for failure to comply with provisions of section 44AB for assessment year 1985-86 CIRCULAR NO. 628, [06-03-1992]

Section 271B : Clarification regarding penalty under section 271B for failure to comply with provisions of section 44AB for assessment year 1985-86 Circular No : 582 [23-10-1990]

Section 271B : Clarification regarding penalty under section 271B for failure to comply with provisions of section 44AB for assessment year 1985-86 Circular No : 422 [19-06-1985]

Section 271D : Section 269SS, Read With Sections 271D And 271E, Of The Income-Tax Act, 1961 – Loans/Deposits – Modes Of Taking Or Accepting – Limitation For Penalty Proceedings Under Sections 271d And 271e  CIRCULAR NO.10/2016 [F.NO.279/MISC./M-140/2015-ITJ[26-04-2016]

Section 271D : Section 269SS, Read With Sections 271D And 271E, Of The Income-Tax Act, 1961 – Loans/Deposits – Modes Of Taking Or Accepting – Commencement Of Limitation For Penalty Proceedings Under Sections 271D And 271E CIRCULAR NO.9/DV/2016 [F.NO.279/MISC./M-116/2012-I[26-04-2016]

Section 273 : Whether “genuine hardship” should be existing at time of assessment or levy of penalty or at time of making of application under section 273A(4 )CIRCULAR NO.784 [F.NO. 414/84/99-IT(INV-I) [30-11-1999]

Section 273 :  Section 119 Of The Income-Tax Act, 1961 – Income-Tax Authorities – Instructions To Subordinate Authorities ORDER F.NO. 284/41/72-IT(INV)[30-08-1972]

Section 273A : Whether “genuine hardship” should be existing at time of assessment or levy of penalty or at time of making of application under section 273A(4 )CIRCULAR NO.784 [F.NO. 414/84/99-IT(INV-I) [30-11-1999]

Section 276B : Instructions For Deduction Of Tax At Source From Salary During Financial Year 1974-75 At The Rates Specified In Part Iii Of First Schedule To Finance Bill, 1974 CIRCULAR NO. 131 [F. NO. 275/36/74-ITJ] [18-03-1974]

Section 280A : Section 280A Of The Income-Tax Act, 1961 – Special Courts – Provisions Relating To Annuity Deposits Contained In Chapter Xxii-A Explained CIRCULAR : NO. 20 (LXXVI) [07-07-1964]

Section 280D : Section 280D Of The Income-Tax Act, 1961 – Application Of Code Of Criminal Procedure, 1973 To Proceedings Before Special Court – Whether Annuity Receivable Under Annuity Deposit Scheme Is Covered Within Meaning Of Section 280d CIRCULAR NO.17 [10-06-1969]

Section 280ZA : Section 280ZA Of The Income-Tax Act, 1961 – Shifting Of Industrial Unertaking From Urban Area – Tax Credit Certificate For – Requirements To Be Satisfied By Applicants For Being Eligible For Concession Envisaged Under The Section CIRCULAR NO. 8 [F. NO. 23/1/69-IT(A-II)] [24-03-1969]

Section 281 : Section 281 of the Income-tax act, 1961 – Certain transfers to be void – Guidelines for prior permission under section 281 to create a charge on the assets of business CIRCULAR NO. 4/2011 [F. NO. 402/69/2010-ITCC] [19-07-2011]

Section 285A : Scope of the section explained in relation to expression “building” used in sub-section (1) and time limit for filing particulars 5-D(LXXVI-51) [09-02-1966]

Section 285BA : Section 285BA Of The Income-Tax Act, 1961 – Statement Of Financial Transaction Or Reportable Account, Obligation To Furnish – Digital Reporting Of Form No.60 CIRCULAR NO.14/2016 [F.NO.370149/68/2016-TPL] [18-05-2016]

Section 285BA : Submission of Annual Information Return relating to issue of Bonds for Rs.5 lakh or more under section 285BA of Income-tax Act, 1961 CIRCULAR NO.DGBA.CDD.13.01.299/H-6113/2005-06 [22-11-2005]

Section 285BA : Furnishing of Annual Information Return under section 285BA of the Income-tax Act, 1961 CIRCULAR NO. 7/2005 [24-08-2005]

Section 288 : Whether persons not authorised to appear under section 288 could be permitted to produce books of account or documents 19-D(XL-62) of 1964 [03-07-1964]

Section 288 : Section 288 Of The Income-Tax Act, 1961 – Authorised Representative – Appearance By – Whether Person, Who Is Qualified Under The 1922 Act But Not Qualified Under The 1961 Act, Can Appear As Authorised Representative In Respect Of Proceedings Under The 1961 Act CIRCULAR : NO. 18-D(XL-61) [03-07-1964]

Section 288 : Section 288 Of The Income-Tax Act, 1961 – Authorised Representative – Appearance By – Various Issues Pertaining To Authorisation In Favour Of Authorised Representative And Stamp Duty Payable Thereon Clarified CIRCULAR : NO. 28 [C. NO. 589-IT/38] [22-08-1939]

Section 288 : Section 288 Of The Income-Tax Act, 1961 – Authorised Representative – Appearance By – Various Issues Pertaining To Authorisation In Favour Of Authorised Representative And Stamp Duty Payable Thereon Clarified CIRCULAR : NO. 12 [R. DIS. NO. 58(9)-IT/38] [07-06-1939]

Section 288B : Instructions for deduction of tax at source from salary during financial year 1987-88 at the rates specified in Part III of First Schedule to Finance Act, 1987 489 [25-06-1987]

Section 288B :  Provision for rounding off whether applicable to amount of tax credit certificates to be granted under various tax credit certificate schemes CIRCULAR : NO. [F.NO. 12/40/66-IT(B)] [08-03-1967]

Section 288B :  Instructions For Deduction Of Tax At Source From Interest On Securities During Financial Year 1974-75 At The Rates Specified In Part Iii Of First Schedule To Finance Bill, 1974 CIRCULAR NO. 129 [F. NO. 275/35/74-ITJ] [12-03-1974]

Section 289 : Section 289 Of The Income-Tax Act, 1961 – Receipt To Be Given For Deduction Of Tax At Source By Disbursing Officer To Government Officer – Revised Form Prescribed CIRCULAR NO. 28 [21-IT/5] [21-02-1952] 

Section 295 : Validity Of Returns Of Income Filed In Old Forms Prescribed Prior To 11-5-2000 CIRCULAR NO.792, [21-06-2000]

Section 297 : Section 297 Of The Income-Tax Act, 1961 – Repeals And Savings – How Appeals, References Or Revisions Which Are Not Pending On April 1, 1962 Have To Be Dealt With In Terms Of Section 297(2)(C) CIRCULAR : NO. 12(IV-10) [F. NO. 1(23)-62/TPL] [04-05-1962]

Section 297 : Section 297 Of The Income-Tax Act, 1961 – Repeals And Savings Exemptions Notified Under Section 60a Of 1922 Act And Continue To Be In Force Under 1961 Act By Virtue Of Section 297(2)(I) To The Extent No Provision Has Been Made Under 1961 Act ORDER NO. C-40 ST. (INT.)-IT/52[22-08-1952]

Section 297 : Section 297 Of The Income-Tax Act, 1961 – Repeals And Savings Exemptions Notified Under Section 60a Of 1922 Act And Continue To Be In Force Under 1961 Act By Virtue Of Section 297(2)(I) To The Extent No Provision Has Been Made Under 1961 Act ORDER NO. 68-ST. (INT.)-IT/49 [23-03-1952]