Circular No. {{circular_number}} — {{subject}}
Date: {{date}} File No.: {{file_number}} Status: {{status}} Binding on Department: Yes (Section 119 / Section 400 IT Act 2025)
Summary
{{2-4 sentence summary of what the circular clarifies/directs}}
Key Directions
{{Numbered list of operative directions from the circular}}
Applicability Under IT Act 2025
Saving Clause: Section 536 of IT Act 2025 saves circulars issued under the 1961 Act “so far as not inconsistent” with the new Act.
| Old Section (1961 Act) | New Section (2025 Act) | Consistent? |
|---|---|---|
| {{old section}} | {{new section}} | {{Yes/Needs Review/Inconsistent}} |
Cross-References
Act Sections
{{wikilinks to Act section pages}}
Rules
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Related Circulars
{{wikilinks to related/superseding/superseded circulars}}
Key Case Law (Circular Supremacy)
{{Cases where this circular was cited/applied — brief list}}
Full Text
{{Complete text of the circular OR link to PDF in raw/circulars/}}
Source
- PDF:
raw/circulars/circular-{{number}}-{{year}}.pdf - Official: {{URL if available}}