CIRCULARS   

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  •  7 - Charitable or religious trusts/institutions - Clarification regarding period of validity of approvals issued under section 10(23C)(iv), (v), (vi) or (via) and section 80G(5) of the Income-tax Act  Dated 27/10/2010
    CIRCULAR INCOME-TAX ACT Section 10(23C)(iv) of the Income-tax Act, 1961 - Exemptions - Charitable or religious trusts/institutions - Clarification regarding period of validity of approvals issue... Read More
  •  6 - Deduction in respect of income of co-operative societies - Clarification regarding eligibility of deduction under Section 80P to Regional Rural Banks  Dated 20/09/2010
    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 Cir... Read More
  •  4 [F. No. SW/3/3/96/01-DIT(S)/Vol IX] - Use of Common Business Number(CBN) Application by AIS module users.  Dated 17/06/2010
    Use of Common Business Number(CBN) Application by AIS module users. CBN Instruction No. 4 [F. No. SW/3/3/96/01-DIT(S)/Vol IX], Dated 17-6-2010 Tel. No. : 011-23676480 Fax : 011-23676480 To, Th... Read More
  •  1 [F. No. SW/3/3/96/01-DIT(S)/Vol IX]-2901-02 - Downloading PAN data from Common Business Number(CBN) server - reg  Dated 17/06/2010
    Downloading PAN data from Common Business NUMBER (CBN) server - reg. CBN Circular No. 1 [F. No. SW/3/3/96/01-DIT(S)/Vol IX]-2901-02, Dated :17-6-2010 Tel. No. : 011-23676480 Fax : 011-23676480 ... Read More
  •  5 [F.No.SW/3/31/2005/01-DIT(S)/2799-2800] - Procedure for handling undelivered PAN Card - regarding  Dated 14/06/2010
    Procedure for handling undelivered PAN Card - regarding PAN Circular No 5 [F.No.SW/3/31/2005/01-DIT(S)/2799-2800], Dated : 14-6-2010 Tel. No. .23614881 Fax :011-23614881 E-mail : neerajkumar@... Read More
  •  5 - Explanatory Notes to the Provisions of the Finance (No. 2) Act, 2009  Dated 03/06/2010
    Circular Income-tax Act Explanatory Notes to the Provisions of the Finance (No. 2) Act, 2009 Circular No. 5/2010/[F. No. 142/13/2010-SO(TPL)], dated 3-6-2010 Amendments at a Glance Sectio... Read More
  •  4 - Section 80-IA(4)(i) of the Income-tax Act, 1961 - Deductions - In respect of profits and gains from infrastructure facility  Dated 18/05/2010
    Circular Income-tax Act 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... Read More
  •  3 - Section 194A of the Income-tax Act, 1961 - Deduction of tax at source - Interest other than interest on securities  Dated 02/03/2010
    CIRCULAR INCOME-TAX ACT Section 194A of the Income-tax Act, 1961 - Deduction of tax at source - Interest other than interest on securities - Clarification regarding TDS on payment of interest on... Read More
  •  2 - Section 115WM of the Income-tax Act, 1961 - Fringe Benefit Tax - Chapter XII-H not to apply after a certain date  Dated 29/01/2010
    Circular Income-tax Act 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... Read More
  •  1 - Section 192 of the Income-tax Act, 1961 - Deduction of tax at source - Salary - Income-tax deduction from salaries during the financial year 2009-10  Dated 11/01/2010
    CIRCULAR INCOME-TAX ACT Section 192 of the Income-tax Act, 1961 - Deduction of tax at source - Salary - Income-tax deduction from salaries during the financial year 2009-10 Circular No. 1/2010 ... Read More
  •  9 - Section 195 of the Income-tax Act, 1961 - Deduction of tax at source - Payment to non-resident - Clarification regarding remittances of Consular receipts to non-residents  Dated 30/11/2009
    CIRCULAR INCOME-TAX ACT Section 195 of the Income-tax Act, 1961 - Deduction of tax at source - Payment to non-resident - Clarification regarding remittances of Consular receipts to non-residents... Read More
  •  8 - Section 194J of the Income-tax Act, 1961 - Deduction of tax at source - Fees for professional or technical services - Applicability of provisions under section 194J  Dated 24/11/2009
    circular INCOME-TAX ACT Section 194J of the Income-tax Act, 1961 - Deduction of tax at source - Fees for professional or technical services - Applicability of provisions under section 194J, in t... Read More
  •  7 - Section 9 of the Income-tax Act, 1961 - Income - Deemed to accrue or arise in India - Withdrawal of Circulars No. 23, dated 23rd July, 1969, No. 163, dated 29th May, 1975 and No. 786  Dated 22/10/2009
    circular Income-tax Act Section 9 of the Income-tax Act, 1961 - Income - Deemed to accrue or arise in India - Withdrawal of Circulars No. 23, dated 23rd July, 1969, No. 163, dated 29th May, 1975... Read More
  •  6 - 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  Dated 31/08/2009
    Circular Income-tax Act 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... Read More
  •  5 - PROCEDURE FOR REPRESENTATION BEFORE BIFR AND AAIFR  Dated 02/07/2009
    PROCEDURE FOR REPRESENTATION BEFORE BIFR AND AAIFR CIRCULAR NO. 5/2009, DATED 2-7-2009 In supersession to all circulars and instructions of the Central Board of Direct Taxes (CBDT) issued on th... Read More
  •  4 - CBDT ON REMITTANCE TO NON-RESIDENTS UNDER SECTION 195  Dated 29/06/2009
    CBDT ON REMITTANCE TO NON-RESIDENTS UNDER SECTION 195 CIRCULAR NO. 04/2009, DATED 29-6-2009 Section 195 of the Income-tax Act, 1961 mandates deduction of income tax from payments made or credi... Read More
  •  3 - New Return Forms for Assessment Year 2009-10 - Matters connected thereto  Dated 21/05/2009
    Circular Income-tax Act New Return Forms for Assessment Year 2009-10 - Matters connected thereto Circular No. 3/2009, Dated 21-5-2009 The Central Board of Direct Taxes have, vide Notification S... Read More
  •  2 - New TDS and TCS payment and information reporting system - Under Notification No. 858(E), dated 25-3-2009  Dated 21/05/2009
    Circular Income-tax Act New TDS and TCS payment and information reporting system - Under Notification No. 858(E), dated 25-3-2009 Circular No. 2/2009, Dated 21-5-2009 The Finance Act, 2008 inse... Read More
  •  1 - Finance Act, 2008 - Explanatory notes to the provisions of the Finance Act, 2008  Dated 27/03/2009
    CIRCULAR INCOME-TAX ACT Finance Act, 2008 - Explanatory notes to the provisions of the Finance Act, 2008 Circular No. 1/2009, dated 27-3-2009 Amendments at a glance Section/Schedule Par... Read More
  •  11 - Section 2(15) of the Income-tax Act, 1961 - Charitable purpose - Where industry or trade associations claim both to be charitable institutions as well as mutual organizations  Dated 19/12/2008
    Circular Income-tax Act Section 2(15) of the Income-tax Act, 1961 - Charitable purpose - Where industry or trade associations claim both to be charitable institutions as well as mutual organizat... Read More
  •  10 - Section 40A(3) of the Income-tax Act, 1961 - Business disallowance - Cash payments exceeding prescribed limit - Clarification regarding the meaning of the expression ?fish or fish products?  Dated 05/12/2008
    Circular Income-tax Act Section 40A(3) of the Income-tax Act, 1961 - Business disallowance - Cash payments exceeding prescribed limit - Clarification regarding the meaning of the expression fish... Read More
  •  9 - Section 192 of the Income-tax Act, 1961 - Deduction of tax at source - Income-tax deduction from salaries during the financial year 2008-09  Dated 29/09/2008
    Circular Income Tax Act 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, Dated 29... Read More
  •  8 - 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  Dated 22/09/2008
    Circular Income Tax Act 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 ... Read More
  •  7 - Section 197 of the Income-tax Act, 1961 - Deduction of tax of source - Certificate for deduction of lower rate - Order regarding exemption from the TDS provisions under section 197  Dated 01/08/2008
    Circular Income-tax Act Section 197 of the Income-tax Act, 1961 - Deduction of tax of source - Certificate for deduction of lower rate - Order regarding exemption from the TDS provisions under s... Read More
  •  6 - Section 139 of the Income-tax Act, 1961 - Return of income - New Return Forms for the assessment year 2008-09 and matters connected thereto  Dated 18/07/2008
    CIRCULAR INCOME-TAX ACT 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, dated 18... Read More
  •  5 - 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  Dated 14/07/2008
    CIRCULAR INCOME-TAX ACT 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, dated 14-... Read More
  •  4 - Section 194-I of the Income-tax Act, 1961 - Deduction of tax at source - Rent - Clarification on deduction of tax at source (TDS) on service tax component on rental income under section 194-I  Dated 28/04/2008
    Circular Income-Tax Act Section 194-I of the Income-tax Act, 1961 - Deduction of tax at source - Rent - Clarification on deduction of tax at source (TDS) on service tax component on rental incom... Read More
  •  3 - Finance Act, 2007 - Explanatory Notes on provisions relating to Direct Taxes  Dated 12/03/2008
    Circular Income-tax Act Finance Act, 2007 - Explanatory Notes on provisions relating to Direct Taxes Circular No. 3/2008, dated 12-3-2008 Amendment at a glance Section/Schedule Particul... Read More
  •  2 - Section 98 of the Finance (No. 2) Act, 2004 - Securities transaction tax - Securities lending/borrowing Scheme of Securities and Exchange Board of India  Dated 22/02/2008
    Circular Income-tax Act Section 98 of the Finance (No. 2) Act, 2004 - Securities transaction tax - Securities lending/borrowing Scheme of Securities and Exchange Board of India Circular No. 2/2... Read More
  •  1 - Section 194-I of the Income-tax Act, 1961 - Deduction of tax at source - Rent - Clarification regarding applicability of provisions of section 194-I to payments made by the customers on account  Dated 10/01/2008
    Circular section 194-i of Income-tax Act Section 194-I of the Income-tax Act, 1961 - Deduction of tax at source - Rent - Clarification regarding applicability of provisions of section 194-I to p... Read More
  •  9 - 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  Dated 20/12/2007
    Circular income-tax act 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... Read More
  •  8 - 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  Dated 05/12/2007
    Circular Income-tax Act 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 ... Read More
  •  7 - Section 239 of the Income-tax Act, 1961 - Refunds - Procedure for refund of tax deducted at source under section 195 to the person deducting the tax - Supersession of Circular No. 790, dated 20-4-2000  Dated 23/10/2007
    Circular Income-tax Act Section 239 of the Income-tax Act, 1961 - Refunds - Procedure for refund of tax deducted at source under section 195 to the person deducting the tax - Supersession of Ci... Read More
  •  6 - Section 37(1) of the Income tax Act, 1961 - Business expenditure - Allowability of - Allowability of harvesting and transportation expenses in the case of Co-operative sugar mills  Dated 11/10/2007
    circular income-tax act Section 37(1) of the Income tax Act, 1961 - Business expenditure - Allowability of - Allowability of harvesting and transportation expenses in the case of Co-operative su... Read More
  •  5 - Section 139 of the Income-tax Act, 1961 - Return of income - New Return Forms for Assessment Year 2007-08 - Matters connected thereto  Dated 26/07/2007
    circular Direct Taxes 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, dated 26-7-2007 ... Read More
  •  4 - Section 28(i) of the Income-tax Act, 1961 - Business income - Chargeable as - Distinction between shares held as stock-in-trade and shares held as investments - Tests for such a distinction  Dated 15/06/2007
    Income-tax act circular Section 28(i) of the Income-tax Act, 1961 - Business income - Chargeable as - Distinction between shares held as stock-in-trade and shares held as investments - Tests for... Read More
  •  3 - Section 115WD/139 of the Income-tax Act, 1961 - Return of Fringe Benefits/Return of income  Dated 25/05/2007
    Circular Income-tax Act 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 ... Read More
  •  2 - 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  Dated 21/05/2007
    CIRCULAR INCOME-TAX ACT 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 Signat... Read More
  •  1 - Taxation Laws (Amendment) Act, 2006 ? Explanatory Notes on the Amendments  Dated 24/04/2007
    Circular Taxation Laws (Amendment) Act Taxation Laws (Amendment) Act, 2006 Explanatory Notes on the Amendments CIRCULAR NO. 1/2007, DATED 27-4-2007 1. Introduction 1.1 The Taxation Laws (Amend... Read More
  •  3 [F. No. 4/5/WG/93-DIT(S)/VOL-V/Part I] - Released of 3RD version of software for verification of PAN through Common Business Number (CBN) Server - Regarding  Dated 02/04/2007
    Release of 3RD version of software for verification of PAN through Common Business Number (CBN) Server - Regarding CBN INSTRUCTION No. 3 [F. No. 4/5/WG/93-DIT(S)/VOL-V/Part I], Dated 2-4-2007 Tel... Read More
  •  14 - Finance Act, 2006 - Explanatory Notes on provisions relating to Direct Taxes  Dated 28/12/2006
    Circular Finance Act, 2006 Finance Act, 2006 - Explanatory Notes on provisions relating to Direct Taxes Circular No. 14/2006, Dated 28-12-2006 1. Introduction 1.1 The Finance Act, 2006 (herea... Read More
  •  13 - Section 194C of the Income-tax Act, 1961 - Deduction of tax at source - Payments to contractors and sub-contractors - Applicability of TDS  Dated 13/12/2006
    Circular Income-tax Act 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 Co... Read More
  •  12 - New return Form No. 1 for companies for assessment year 2006-07 ? Furnishing of return by representative assessees of non-residents  Dated 27/11/2006
    circular income-tax act 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, dated 27-11-2006 ... Read More
  •  11 - INCOME-TAX DEDUCTION FROM SALARIES DURING THE FINANCIAL YEAR 2006-07 UNDER SECTION 192 OF THE INCOME-TAX ACT, 1961  Dated 16/11/2006
    INCOME-TAX DEDUCTION FROM SALARIES DURING THE FINANCIAL YEAR 2006-07 UNDER SECTION 192 OF THE INCOME-TAX ACT, 1961 Circular No. 11/2006, dated 16-11-2006 Reference is invited to Circular No.9/20... Read More
  •  8 - Section 197 of Income-tax Act, 1961 - Deduction of tax at source - Certificate for deduction at lower rate - Certificate for lower deduction or non-deduction of tax at source under section 197  Dated 31/10/2006
    Instruction Section 197 of Income-tax Act Section 197 of Income-tax Act, 1961 - Deduction of tax at source - Certificate for deduction at lower rate - Certificate for lower deduction or non-dedu... Read More
  •  10 - Clarification regarding Filing of Return of Income by the Coffee growers being individuals covered by rule 7B of the Income-tax Rules, 1962  Dated 16/10/2006
    Circular Income-tax Act 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, dated 1... Read More
  •  4 [F.No. SW/3/31/2005/01-DIT(S)] - Issue of PAN to persons outside India and foreign citizens - reg.  Dated 11/10/2006
    Issue of PAN to persons outside India and foreign citizens - reg. PAN Circular No. 4 [F.No. SW/3/31/2005/01-DIT(S)], Dated: 11-10-2006 Tel. No. : 011-23524261 Fax : 011-23555705 E-mail : cit1... Read More
  •  9 - New Return Forms for assessment year 2006-07 - Matters connected thereto  Dated 10/10/2006
    circular income-tax act New Return Forms for assessment year 2006-07 - Matters connected thereto Circular No. 9/2006, dated 10-10-2006 The Central Board of Direct Taxes have notified following... Read More
  •  8 - 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  Dated 06/10/2006
    circular income-tax act 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 Cir... Read More
  •  7 - Clarification regarding deduction of interest under section 43B in view of clarificatory amendments to section 43B through the Finance Act, 2006  Dated 17/07/2006
    circular income-tax act 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, dat... Read More
  •  6 - Section 203 of the Income-tax Act - Tax deduction at source - Certificate for tax deduced - Issue of TDS Certificate in cases of Truck/Goods-carriage Operators  Dated 23/06/2006
    Circular Income-tax Act Section 203 of the Income-tax Act - Tax deduction at source - Certificate for tax deduced - Issue of TDS Certificate in cases of Truck/Goods-carriage Operators Circular N... Read More
  •  5 - Deduction under section 80HHC of the Income-tax Act, 1961  Dated 15/05/2006
    Circular No. : 5 Date of Issue : 15.5.2006 Section(s) Referred : 80HHC Statute : Income-Tax Act Deduction under section 80HHC of the Income-t... Read More
  •  4 - 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  Dated 29/03/2006
    Circular No : 4 Date of Issue : 29.3.2006 Section(s) Referred : 40A(3) Statute : Income-Tax Act Clarification regarding the meaning of the exp... Read More
  •  3 - Finance Act, 2005 - Explanatory Notes on provisions relating to Direct Taxes (other than Banking Cash Transaction Tax and Fringe Benefit Tax)  Dated 27/02/2006
    Circular No. : 3 Date of Issue : 27.2.2006 Section(s) Referred : 2, 10, 10A, 16, 17, 32, 33AC, 35, 35DDA, 36, 40, 43, 47, 49, 54EC, 54ED, 73, 80CCC, 80CCD, 8... Read More
  •  2 - Amendment of section 80HHC by Taxation Laws (Amendment) Act, 2005 - Imposition of penalty/recovery of taxes - Reg.  Dated 17/01/2006
    Circular No. : 2 Date of Issue : 17.1.2006 Section(s) Referred : 80HHC Statute : Income-Tax Act Amendment of section 80HHC by Taxation Laws ... Read More
  •  1 - Effluent treatment and conveyance system - Infrastructure facility under section 80-IA of Income-tax Act, 1961 - Reg.  Dated 12/01/2006
    Circular No. : 1 Date of Issue : 12.1.2006 Section(s) Referred : 80-IA Statute : Income-Tax Act Effluent treatment and conveyance system -... Read More
  •  10 - Definition of Port as Infrastructure facility for the purpose of sections 10(23G) and 80-IA of the Income-tax Act, 1961  Dated 16/12/2005
    Circular No. : 10 Date of Issue : 16.12.2005 Section(s) Referred : 10(23G) 180-IA Statute : Income-Tax Act Definition of Port as Infrastructu... Read More
  •  9 - Income-tax deduction from salaries during the financial year 2005-06 under section 192 of the Income-tax Act, 1961  Dated 30/11/2005
    Circular No. : 9 Date of Issue : 30.11.2005 Section(s) Referred : 192 Statute : Income-Tax Act Income-tax deduction from salaries during the... Read More
  •  8 - Finance Act, 2005 - Explanatory Notes on the Provisions relating to Fringe Benefit Tax  Dated 29/08/2005
    Circular No. : 8 Date of Issue : 29.8.2005 Section(s) Referred : 115W to 115WL Statute : Income-Tax Act Finance Act, 2005 - Explanatory Note... Read More
  •  7 - Furnishing of Annual Information return under section 285BA of the Income-tax Act, 1961  Dated 24/08/2005
    Circular No. : 7 Date of Issue : 24.8.2005 Section(s) Referred : 285BA Statute : Income-Tax Act Furnishing of Annual Information return under... Read More
  •  6 - Finance Act, 2005 ? Provisions relating to Banking Cash Transaction tax - Regarding  Dated 25/07/2005
    Circular No. : 6 Date of Issue : 25.7.2005 Section(s) Referred : Statute : Finance Act FINANCE ACT Subject : Finance Act, 2005 Provisions re... Read More
  •  5 - Finance (No. 2) Act, 2004 - Explanatory Notes on provisions relating to Direct Taxes  Dated 15/07/2005
    Circular No. : 5 Date of Issue : 15.7.2005 Section(s) Referred : 2, 7, 10, 12AA, 17, 32, 33AC, 35AC, 40, 48, 56, 71, 80DD, 80-IA, 80-IB, 80U, 87, 88, 90, 94,... Read More
  •  4 - Filing of returns of Tax Deduction at Source and Tax Collection at Source  Dated 27/06/2005
    Circular No : 4 Date of Issue : 27.6.2005 Section(s) Referred : 206 206C Statute : Income-Tax Act Subject : Filing of returns of Tax Deductio... Read More
  •  3 - Finance Act, 2005 ? Explanatory Notes on the provisions relating to Banking Cash Transaction Tax  Dated 03/06/2005
    Circular No. : 3 Date of Issue : 3.6.2005 Section(s) Referred : 93 to 112 Statute : Finance Act Subject : Finance Act, 2005 Explanatory Not... Read More
  •  1 - Tax holiday under section 10B of the Income-tax Act to 100% Export Oriented Undertaking - Certain clarification - reg  Dated 01/06/2005
    Circular No : 1 Date of Issue : 1.6.2005 Section(s) Referred : 10B Statute : Income-Tax Act Circular No.01/2005 Subject : Tax holiday under ... Read More
  •  3 [F. No. SW/3/31/2005/01-DIT(S)/ 20049-20104] - Communication protocol between RCCs/ Computer Centers and Service Providers  Dated 30/03/2005
    Communication protocol between RCCs/ Computer Centers and Service Providers PAN Circular No. 3 [F. No. SW/3/31/2005/01-DIT(S)/ 20049-20104], Dated 30-3-2005 Telfax: 011-23524261 E-mail: cit1.s... Read More
  •  2 [F. No. SW/3/31/2005/01-DIT(S)/ 19156-57] - Procedure For Processing Requests For New PAN Card Or/And Changes Or Correction In PAN Data - Regarding-  Dated 11/03/2005
    Procedure For Processing Requests For New PAN Card Or/And Changes Or Correction In PAN Data - Regarding- PAN Circular No. 2 [F. No. SW/3/31/2005/01-DIT(S)/ 19156-57], Dated: 11-3-2005 Telfax : 0... Read More
  •  1 [F.No. SW/3/31/2005/01-DIT(S)/ 15592-93] - Procedure for changes in PAN data by vendor ? regarding  Dated 04/03/2005
    Procedure for changes in PAN data by vendor regarding PAN Circular No 1 [F.No. SW/3/31/2005/01-DIT(S)/ 15592-93], Dated : 4-3-2005 Tel. No. : 23524261 Fax : 011-23555705 E-mail : cit1.systems@in... Read More
  •  2 - Submission of Certificate for claiming deductions u/s 80G of the Income-tax Act, 1961  Dated 12/01/2005
    Circular No. : 2 Date of Issue : 12.1.2005 Section(s) Referred : 80G Statute : Income-Tax Act Subject :Submission of Certificate for claimin... Read More
  •  6 - Income-tax deduction from salaries during the financial year 2004-2005 under section 192 of the Income-tax Act, 1961  Dated 06/12/2004
    Circular No. : 6 Date of Issue : 6.12.2004 Section(s) Referred : 192 Statute : Income-Tax Act Subject : Income-tax deduction from salaries duri... Read More
  •  6/2004 - Section 192 of the Income-tax Act, 1961 - Deduction of tax at source - Salaries - Income-tax deduction from salaries during the financial year 2004-2005 under section 192  Dated 06/12/2004
    Circular Income-tax Act Section 192 of the Income-tax Act, 1961 - Deduction of tax at source - Salaries - Income-tax deduction from salaries during the financial year 2004-2005 under section 19... Read More
  •  5 - Taxation of IT-enabled Business Process Outsourcing Units in India  Dated 28/09/2004
    Circular No. : 5 Date of Issue : 28.9.2004 Section(s) Referred : 28 Statute : Income-Tax Act Subject : Taxation of IT-enabled Business Proc... Read More
  •  2 [F No. 4/5/WG/93-DIT(S)/VOL-V/Part I] - Release of 2nd version of software for verification of PAN through Common Business Number (CBN) Server - regarding  Dated 13/09/2004
    Release of 2nd version of software for verification of PAN through Common Business Number (CBN) Server - regarding CBN INSTRUCTION NO. 2 [F No. 4/5/WG/93-DIT(S)/VOL-V/Part I], Dated 13-9-2004 Tel.... Read More
  •  3 - Clarification regarding provisions of section 80HHE of the Income Tax Act, 1961  Dated 12/02/2004
    Circular No : 3 Date of Issue : 12.2.2004 Section(s) Referred : 80HHE Statute : Income-Tax Act Subject : Clarification regarding provisions o... Read More
  •  2 - Abolition of the requirement of obtaining Income-tax Clearance Certificate (ITCC) by persons entering into commercial contracts  Dated 10/02/2004
    Circular No : 2 Date of Issue : 10.02.2004 Section(s) Referred : 230 Statute : Income-Tax Act Subject : Abolition of the requirement of obtai... Read More
  •  1 - Taxation of Business Process Outsourcing Units in India  Dated 02/01/2004
    Circular No : 1 Date of Issue : 2.1.2004 Section(s) Referred : 28 Statute : Income-Tax Act Subject : Taxation of Business Process Outsourcing U... Read More
  •  1/2004 - Section 9 of the Income-tax Act, 1961 - Income deemed to accrue or arise in India - Taxation of Business Process Outsourcing Units in India  Dated 02/01/2004
    Circular/income-tax act Section 9 of the Income-tax Act, 1961 - Income deemed to accrue or arise in India - Taxation of Business Process Outsourcing Units in India Circular No. 1/2004, dated 2-1... Read More
  •  10 - Filing of Return of Income by Coffee growers, being individuals, covered by Rules 7B of the Income tax Rules, 1962 ? Clarification regarding  Dated 24/12/2003
    Circular No : 10 Date of Issue : 24.12.2003 Section(s) Referred : 139(1) Statute : Income-Tax Act Subject : Filing of Return of Income by Coff... Read More
  •  9 - Income-tax Deduction from Salaries during the Financial Year 2003-2004 under section 192 of the Income-tax Act, 1961.  Dated 18/11/2003
    Circular No : 9 Date of Issue : 18.11.2003 Section(s) Referred : 192 Statute : Income-Tax Act Subject : Income-tax Deduction from Salaries d... Read More
  •  8/2003 - Filing of returns relating to Tax Deduction at Source on computer media  Dated 19/09/2003
    CIRCULAR/INCOME-TAX ACT Filing of returns relating to Tax Deduction at Source on computer media CIRCULAR NO. 8/2003, DATED 19-9-2003 1. Finance Act, 2003 has amended section 206 of the Income-t... Read More
  •  8 - Filing of returns relating to Tax Deduction at Source on computer  Dated 19/09/2003
    Circular No : 8 Date of Issue : 19.09.2003 Section(s) Referred : 206 Statute : Income-Tax Act Subject: Filing of returns relating to Tax Deduc... Read More
  •  7/2003 - FINANCE ACT, 2003 - CIRCULAR NO. 7/2003, DATED 5-9-2003  Dated 05/09/2003
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  •  7 - Finance Act, 2003 - Explanatory Notes on provisions relating to Direct Taxes  Dated 05/09/2003
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  •  6 - Tax deduction at source under section 194H of Income-tax Act--Turnover Commission payable by RBI to Agency Banks--Exemption from TDS  Dated 03/09/2003
    Circular No : 6 Date of Issue : 3.9.2003 Section(s) Referred : 194H Statute : Income-Tax Act Subject: Tax deduction at source under section 1... Read More
  •  6/2003 - Section 194H of the Income-tax Act, 1961 - Commission or brokerage - Clarifications regarding Turnover Commission payable by RBI to Agency Banks - exemption from TDS  Dated 03/09/2003
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  •  68 - Revised Instructions on Management of Assessment Records - Clarifications reg.  Dated 22/07/2003
    DOMS Circular No.68, dated 22-7-2003 F.No.10/1/02-AP/DOMS Directorate of Income Tax (Organisation Management Services) East Block-II, Level-V, R.K. Puram, New Delhi. Dated: 22nd July, 2003 ... Read More
  •  6 - Tax on Income from the manufacture of Rubber and Coffee - Clarification regarding reassessment of income for the Assessment Years prior to Assessment Year 2002-03.  Dated 22/05/2003
    Circular No : 6 Date of Issue : 22.05.2003 Section(s) Referred : Miscellaneous Statute : Income-Tax Act Subject: Tax on Income from the manufa... Read More
  •  5 - Tax on income from the manufacture of rubber and coffee-Clarification regarding reassessment of income for the assessment years prior to assessment year 2002-03  Dated 22/05/2003
    Circular No : 5 Date of Issue : 22.5.2003 Section(s) Referred : 147 , 263 Statute : Income-Tax Act Subject: Tax on income from the manufacture... Read More
  •  4 - The cases of certain assessees owning power-looms not to be selected for scrutiny assessment-Reg  Dated 14/05/2003
    Circular No : 4 Date of Issue : 14.5.2003 Section(s) Referred : 143 Statute : Income-Tax Act Subject: The cases of certain assessees owning po... Read More
  •  67 - Management of Assessment Records ? Revised Instructions  Dated 11/03/2003
    DOMS Circular No. 67, dated 11-3-2003 F.No. 10/1/02-AP/DOMS Directorate of Income Tax (Organisation Management Services) East Block-II Level V, R. K. Puram, New Delhi. Dated: 11th March, 200... Read More
  •  3 - Deduction of Income-tax at source under Sections 193, 194A, and 194K of Income-tax Act  Dated 11/03/2003
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  •  2 - Deduction of Income-tax at source under Sections 193, 194, 194A, and 194K of Income-tax Act  Dated 11/03/2003
    Circular No : 2 Date of Issue : 11.3.2003 Section(s) Referred : 193 , 10(23C) , 194 , 194A Statute : Income-Tax Act Subject: Deduction of Inco... Read More
  •  1 - Clarification regarding residential status under Indo-Mauritius Double Taxation Avoidance Convention (DTAC)-Reg.  Dated 10/02/2003
    Circular No : 1 Date of Issue : 10.2.2003 Section(s) Referred : 90 Statute : Income-Tax Act Also Referring : 6 Subject: Clarificat... Read More
  •  13 - Income-tax deduction from salaries during the financial year 2002-2003 under section 192 of the Income-tax Act, 1961  Dated 23/12/2002
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  •  12 - Deduction of income-tax at source under sections 194A, 194-I and 194K of Income-tax Act  Dated 22/11/2002
    Circular No : 12 Date of Issue : 22.11.2002 Section(s) Referred : 194A , 194-I , 194K Statute : Income-Tax Act Subject: Deduction of income-ta... Read More
  •  11 - Deduction of income-tax at source under sections 193, 194A and 194K of Income-tax Act  Dated 22/11/2002
    Circular No : 11 Date of Issue : 22.11.2002 Section(s) Referred : 193 , 194 , 194A , 194K Statute : Income-Tax Act Subject: Deduction of incom... Read More
  •  10 - Remittances to non-residents--Deduction of tax at source Section 195 of the I.T. Act  Dated 09/10/2002
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  •  1 [F. No. 4/5/WG/93-DIT(S)/Vol-V/Part I/2332-47] - Release of software for verification OF PAN through common Business Number (CBN) Server - Regarding  Dated 03/10/2002
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  •  9 - Tax deduction at source under section 194A of the Income-tax Act, 1961--Applicability of the provisions in respect of income paid or credited to a member of co-operative bank--Reg.  Dated 11/09/2002
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  •  8 - Finance Act, 2002  Dated 27/08/2002
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  •  7 - Availability of benefit u/s 80-IA in respect of Infrastructure facilities notified by CBDT prior to 31-3-2001  Dated 26/08/2002
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  •  6 - Threshold limits for deduction of tax at source from income by way of dividends and income from units  Dated 02/08/2002
    Circular No : 6 Date of Issue : 2.8.2002 Section(s) Referred : 194A , 56 Statute : Income-Tax Act Subject: Threshold limits for deduction of t... Read More
  •  5 - Tax deduction at source under section 194-I of the Income tax Act, 1961 and Circular No. 715, dated August 8, 1995  Dated 30/07/2002
    Circular No : 5 Date of Issue : 30.7.2002 Section(s) Referred : 194C , 199 Statute : Income-Tax Act Subject: Tax deduction at source under sec... Read More
  •  4 - Requirement of tax deduction at source in case of entities whose income is exempt under section 10 of the Income tax Act.  Dated 16/07/2002
    Circular No : 4 Date of Issue : 16.7.2002 Section(s) Referred : 197A Statute : Income-Tax Act Subject: Requirement of tax deduction at source ... Read More
  •  3 - Requirement of deduction of income-tax at source under sections 193,194A and 194K of the Income-tax Act  Dated 28/06/2002
    Circular No : 3 Date of Issue : 28.6.2002 Section(s) Referred : 193 , 10(23C)(iv) , 194 , 194A , 194K Statute : Income-Tax Act Subject: Requir... Read More
  •  2 - Tax treatment of deep discount bonds and STRIPS - reg  Dated 15/02/2002
    Circular No : 2 Date of Issue : 15.2.2002 Section(s) Referred : 28 , 29 , 45 Statute : Income-Tax Act Subject:- Tax treatment of deep discount... Read More
  •  1 - Income-tax deduction from salaries during the financial year 2001-2002 under section 192 of the Income-tax Act, 1961 - Clarifications - Regarding  Dated 04/02/2002
    Circular No : 1 Date of Issue : 4.2.2002 Section(s) Referred : 192 , 17 Statute : Income-Tax Act Subject : Income-tax deduction from salaries ... Read More
  •  F. No. 153/88/2001 - CORRIGENDUM TO CIRCULAR No. 14/2001  Dated 12/12/2001
    CORRIGENDUM TO CIRCULAR No. 14/2001 [F. No. 153/88/2001-TPL dated. 12.12.2001] For Para No. 25.3 of Circular No. 14/2001 on Explanatory Note for the Finance Act, 2001 issued by the Central Board ... Read More
  •  15 - Income-tax deduction from salaries during the financial year 2001-2002 under section 192 of the Income-tax Act, 1961.  Dated 12/12/2001
    Financial year 2001-2002 1091. Instruction for deduction of tax at source from salaries during the financial year 2001-2002 under section 192 1. Reference is invited to Circular No. 798, dated 3... Read More
  •  14 - FINANCE ACT, 2001  Dated 09/11/2001
    FINANCE ACT, 2001 - CIRCULAR NO. 14/2001 , DATED 9-11-2001 Amendments at a glance Rate Structure Amendments to Wealth-tax Act Amendments to Expenditure-tax Act Amendments to National Bank for Agri... Read More
  •  13 - Liability for payment of advance tax under new MAT provisions of section 115JB of the Income-tax Act  Dated 09/11/2001
    Circular No : 13 Date of Issue : 9.11.2001 Section(s) Referred : 115JB Statute : Income-Tax Act Subject: Liability for payment of advance tax ... Read More
  •  798 - Income-tax deduction from salaries during the financial year 2000-2001 under section 192 of the Income-tax Act, 1961.  Dated 30/10/2001
    1093. Instructions for deduction of tax at source from salaries during the financial year 2000-2001 1. Reference is invited to Circular No. 781, dated 5-11-1999 wherein the rates of deduction of ... Read More
  •  12 - Provisions governing transfer price in an international transaction-regarding.  Dated 23/08/2001
    Circular No : 12 Date of Issue : 23.8.2001 Section(s) Referred : 92 Statute : Income-Tax Act Also Referring : 92A to 92F Subject: ... Read More
  •  12/2001 - Clarification on provisions governing transfer price in an international transaction  Dated 23/08/2001
    Sections 92 to 92F Transfer Pricing 780. Clarification on provisions governing transfer price in an international transaction The Finance Act, 2001, has substituted the existing section 92 of ... Read More
  •  11 - Restriction on reopening of completed assessments on account of provisions of section 14A-Clarification regarding  Dated 23/07/2001
    Circular No : 11 Date of Issue : 23.7.2001 Section(s) Referred : 14A , 147 Statute : Income-Tax Act Subject : Restriction on reopening of comp... Read More
  •  10 - Widening of tax base Notification Nos. 121 [S.O. No.409(E)] and 122 [S.O. No. 410(E)], dated 10th May, 2001-regarding  Dated 19/07/2001
    Circular No : 10 Date of Issue : 19.7.2001 Section(s) Referred : 139 Statute : Income-Tax Act Subject : Widening of tax base Notification Nos.... Read More
  •  9 - Treatment of tax paid under section 172(3)/(4) by a non-resident engaged in shipping business-clarification-regarding.  Dated 09/07/2001
    Circular No : 9 Date of Issue : 9.7.2001 Section(s) Referred : 172 Statute : Income-Tax Act Subject: Treatment of tax paid under section 172(3... Read More
  •  8 - Condonation of delay in filing refund claim and claim of carry forward of losses under section 119(2)(b)  Dated 16/05/2001
    Circular No : 8 Date of Issue : 16.5.2001 Section(s) Referred : 119 , 237 Statute : Income-Tax Act Subject: Condonation of delay in filing ref... Read More
  •  7/2001 - Submission of certificate for claiming deductions under section 80G in respect of donations made by an employee to the Prime Minister?s National Relief Fund  Dated 21/03/2001
    587. Submission of certificate for claiming deductions under section 80G in respect of donations made by an employee to the Prime Ministers National Relief Fund, the Chief Ministers Relief Fund an... Read More
  •  6 - Taxation of Foreign Telecasting Companies (FTCs) - Regarding  Dated 05/03/2001
    Circular No : 6 Date of Issue : 5.3.2001 Section(s) Referred : 6 , 115S Statute : Income-Tax Act Subject: Taxation of Foreign Telecasting Comp... Read More
  •  5 - Credit for tax deducted at source under section 199 of the Income-tax Act  Dated 02/03/2001
    Circular No : 5 Date of Issue : 2.3.2001 Section(s) Referred : 199 , 194I Statute : Income-Tax Act Subject: Credit for tax deducted at source ... Read More
  •  7 - Submission of certificate for claiming deductions under section 80G of the Income-tax Act, 1961  Dated 01/03/2001
    Circular No : 7 Date of Issue : 1.3.2001 Section(s) Referred : 80G Statute : Income-Tax Act Subject: Submission of certificate for claiming de... Read More
  •  4 - Deduction of income-tax at source from salaries under section 192 of the Income-tax Act, 1961, during the financial year 2000-01  Dated 15/02/2001
    Circular No : 4 Date of Issue : 15.2.2001 Section(s) Referred : 192 Statute : Income-Tax Act Subject : Deduction of income-tax at source from ... Read More
  •  4/2001 - Instructions for deduction of tax at source from salaries during the financial year 2000-2001 - Taxation Laws (Amendment) Ordinance, 2001  Dated 12/02/2001
    Financial year 2000-2001 1092. Instructions for deduction of tax at source from salaries during the financial year 2000-2001 - Taxation Laws (Amendment) Ordinance, 2001 An additional surcharge o... Read More
  •  3 - 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  Dated 09/02/2001
    Circular No : 3 Date of Issue : 9.2.2001 Section(s) Referred : 44B , 143 Statute : Income-Tax Act Subject: Filing of Audit Report under sectio... Read More
  •  2 - Finance Lease Agreements - Effect of publication of Accounting Standards on allowability of depreciation  Dated 09/02/2001
    260. Finance Lease Agreements - Effect of publication of Accounting Standards on allowability of depreciation 1. Under the Income-tax Act in all leasing transactions, the owner of the asset is en... Read More
  •  1 - Filing of auditors report in old format of Form No. 10CCAC along with, the return in place of new format of Form No. 10CCAC  Dated 17/01/2001
    Circular No : 1 Date of Issue : 17.1.2001 Section(s) Referred : 80HHC Statute : Income-Tax Act Subject : Filing of auditors report in old form... Read More
  •  797 - Filing of returns regarding tax deduction at source/tax collection at source on computer media.  Dated 10/10/2000
    Circular No : 797 Date of Issue : 10.10.2000 Section(s) Referred : 200 , 206 , 207(3) Statute : Income-Tax Act Subject: Filing of returns rega... Read More
  •  796 - Use of computerised challan forms for deposit of tax deducted at source  Dated 10/10/2000
    Circular No : 796 Date of Issue : 10.10.2000 Section(s) Referred : 190 Statute : Income-Tax Act Subject : Use of computerised challan forms fo... Read More
  •  795 - Removal of difficulties to Kisan Credit Cardholders by the provisions clause(v) of the first proviso to section 139(1) of the income-tax act- Regarding  Dated 01/09/2000
    Circular No : 795 Date of Issue : 1.9.2000 Section(s) Referred : 139A Statute : Income-Tax Act Subject: Removal of difficulties to Kisan Credi... Read More
  •  794 - FINANCE ACT, 2000  Dated 09/08/2000
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  •  793 - Definition of port as infrastructure facility for the purpose of sections 10(23G) and 80-IA of the Income-tax Act, 1961  Dated 23/06/2000
    Circular No : 793 Date of Issue : 23.6.2000 Section(s) Referred : 10(23G) , 80IA Statute : Income-Tax Act Subject: Definition of port as infra... Read More
  •  792 - Validity of Returns of Income filed in old forms  Dated 21/06/2000
    Circular No : 792 Date of Issue : 21.6.2000 Section(s) Referred : 139 , 185 Statute : Income-Tax Act Subject: Validity of Returns of Income f... Read More
  •  791 - Tax exemption on the sale of capital assets converted into stock-in-trade-Clarification regarding section 45(2) read with section 54E, 54EA, 54EB & 54EC of the Income-tax Act,1961  Dated 02/06/2000
    Circular No : 791 Date of Issue : 2.6.2000 Section(s) Referred : 45(2) Statute : Income-Tax Act Subject : Tax exemption on the sale of capital... Read More
  •  790 - Procedure for refund of tax deducted at source under section 195 to the person deducting the tax-regarding  Dated 20/04/2000
    Circular No : 790 Date of Issue : 20.4.2000 Section(s) Referred : 195 , 244A Statute : Income-Tax Act Subject : Procedure for refund of tax de... Read More
  •  789 - Clarification regarding taxation of income from dividends and capital gains under the Indo-Mauritius Double Tax Avoidance Convention (DTAC)-Regarding  Dated 13/04/2000
    Circular No : 789 Date of Issue : 13.4.2000 Section(s) Referred : 115A Statute : Income-Tax Act Also Referring : 6 Subject : Clari... Read More
  •  788 - DEDUCTIONS TO BE MADE IN COMPUTING TOTAL INCOME Tax Act, 1961-regarding.  Dated 11/04/2000
    Circular No : 788 Date of Issue : 11.4.2000 Section(s) Referred : 80IB Statute : Income-Tax Act Subject: Deduction of profit and gains from In... Read More
  •  787 - Taxation of income of artists, entertainers, sportsmen, etc., from international/national/local events - Guidelines reg.  Dated 10/02/2000
    253. Guidelines regarding taxation of income of artists, entertainers, sportsmen, etc., from international/ national/local events 1. The Board had in the recent past, occasion to examine taxation... Read More
  •  786 [WITHDRAWN BY CIRCULAR NO. 7/2009, DATED 22-10-2009] - Deduction of tax u/s 195 and the taxability of export commission payable to non-resident agents rendering services abroad - clarification regarding  Dated 07/02/2000
    Circular No : 786 Date of Issue : 7.2.2000 Section(s) Referred : 195 , 5 , 9 , 40(a)(i) Statute : Income-Tax Act [WITHDRAWN BY CIRCULAR NO. 7/... Read More
  •  785 - Issue of certificate for tax deducted at source in respect of payment made "net of tax" in terms of section 195A of the Income-tax Act 1961  Dated 24/11/1999
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  •  784 - Clarification of provisions of section 273A(4) of the Income-tax Act-Regarding  Dated 22/11/1999
    Circular No : 784 Date of Issue : 22.11.1999 Section(s) Referred : 273A Statute : Income-Tax Act Subject: Clarification of provisions of secti... Read More
  •  783 - Waiver of interest under sections 234A, 234B and 234C claimed on the basis of Press Note dated 21st May, 1996 - Clarification regarding  Dated 18/11/1999
    Circular No : 783 Date of Issue : 18.11.1999 Section(s) Referred : 234A , 234B , 234C Statute : Income-Tax Act Subject: Waiver of interest und... Read More
  •  782 - Submission of certificate for claiming deductions in respect of donations made by an employee to the Prime Minister?s National Relief Fund,  Dated 13/11/1999
    585. Submission of certificate for claiming deductions in respect of donations made by an employee to the Prime Ministers National Relief Fund, the Chief Ministers Relief Fund and the Lieutenant G... Read More
  •  782 - Submission of certificate for claming deductions u/s. 80G of Income-tax Act, 1961  Dated 12/11/1999
    Circular No : 782 Date of Issue : 12.11.1999 Section(s) Referred : 80G Statute : Income-Tax Act Subject : Submission of certificate for clamin... Read More
  •  781 - Instructions for deduction of tax at source from salaries during the financial year 1999-2000  Dated 05/11/1999
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  •  780 - Computation of income falling under clause (23G) of section 10 of Income tax Act, 1961 - regarding  Dated 04/10/1999
    Circular No : 780 Date of Issue : 4.10.1999 Section(s) Referred : 10(23G) , 197 Statute : Income-Tax Act Sub: Computation of income falling un... Read More
  •  779 - FINANCE ACT, 1999  Dated 14/09/1999
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  •  778 - Procedure dealing with application for approval under clause (ii) & (iii) of sub-section (1) of section 35 of the Income tax Act, 1961 - regarding  Dated 20/08/1999
    Circular No : 778 Date of Issue : 20.8.1999 Section(s) Referred : 35 , 154 Statute : Income-Tax Act Subject: Procedure dealing with applicatio... Read More
  •  777 - Submission of certificate for claiming deductions u/s 80G of the Income Tax Act, 1961 in respect of donations  Dated 01/07/1999
    Circular No : 777 Date of Issue : 1.7.1999 Section(s) Referred : 80G Statute : Income-Tax Act Subject : Submission of certificate for claiming... Read More
  •  776 - Taxability of ex-gratia payment made by Central Government / State Government / local authority / Government Public Sector Undertaking- RegTaxability of ex-gratia payment made by Central Government / State Government / local authority / Government Public Sector Undertaking- Reg  Dated 08/06/1999
    Circular No : 776 Date of Issue : 8.6.1999 Section(s) Referred : 4 Statute : Income-Tax Act Subject: Taxability of ex-gratia payment made by C... Read More
  •  775 - Deduction u/s 80DD in respect of maintenance including medical treatment of handicapped dependant-TDS u/s 192 of I.T. Act.  Dated 26/03/1999
    Circular No : 775 Date of Issue : 26.3.1999 Section(s) Referred : 80DD , 192 Statute : Income-Tax Act Subject : Deduction u/s 80DD in respect ... Read More
  •  774 - Issue of certificate under section 197(1) of the I. T. Act.  Dated 17/03/1999
    Circular No : 774 Date of Issue : 17.3.1999 Section(s) Referred : 197 , 193 , 194 , 195 Statute : Income-Tax Act Subject: Issue of certificate... Read More
  •  773 - Income-tax refund orders - Discharge by payee - Modification of procedure - Regarding  Dated 15/02/1999
    Circular No : 773 Date of Issue : 15.2.1999 Section(s) Referred : 237 Statute : Income-Tax Act Subject: Income-tax refund orders - Discharge b... Read More
  •  772 - FINANCE (NO. 2) ACT, 1998  Dated 23/12/1998
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  •  771 - Income-tax deduction from salaries during the financial year 1998-99 under section 192 of the Income-tax Act, 1961  Dated 03/11/1998
    Circular No : 771 Date of Issue : 3.11.1998 Section(s) Referred : 192 , 80CCC , 80D , 80DD , 80DDB , 80E , 80G , 80GG , 88 Statute : Income-Tax Ac... Read More
  •  770 - Transfer of cases from one Income-tax authority to another under the Income-tax Act, 1961 during financial year 1998-99 - Instructions regarding  Dated 16/09/1998
    Circular No : 770 Date of Issue : 16.9.1998 Section(s) Referred : 127 Statute : Income-Tax Act Subject: Transfer of cases from one Income-tax ... Read More
  •  769 - Procedure for refund of tax deducted at source under section 195  Dated 06/08/1998
    Circular No : 769 Date of Issue : 6.8.1998 Section(s) Referred : 195 Statute : Income-Tax Act Subject: Procedure for refund of tax deducted at... Read More
  •  768 - Determination of ?date of transfer? and the ?period of holding of securities? held in dematerialised form under section 45(2A) qua transactions in securities  Dated 24/06/1998
    464. Determination of date of transfer and the period of holding of securities held in dematerialised form under section 45(2A) qua transactions in securities 1. At present trading in securities ... Read More
  •  767 - CBDT Circular No. 759, dated November 18, 1997, on the subject remittance to a non-resident--Deduction of tax at source  Dated 22/05/1998
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  •  768 - Transactions in securities-Determination of "date of transfer" and the "period of holding of securities" held in dematerialized form under section 45(2A) of the Income-tax Act, 1961.  Dated 24/04/1998
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  •  766 - Deduction of tax at source under section 194-J  Dated 24/04/1998
    Circular No : 766 Date of Issue : 24.4.1998 Section(s) Referred : 194J Statute : Income-Tax Act Subject : Deduction of tax at source under sec... Read More
  •  765 - Taxation of foreign telecasting company - Guidelines for computation of income-tax, etc  Dated 15/04/1998
    Circular No : 765 Date of Issue : 15.4.1998 Section(s) Referred : 28 , 115S , 29 Statute : Income-Tax Act Subject: Taxation of foreign telecas... Read More
  •  764 - Deduction of tax at source - Taxability of Transport Allowance - Clarification - regarding  Dated 20/02/1998
    Circular No : 764 Date of Issue : 20.2.1998 Section(s) Referred : 192 , 10(14) Statute : Income-Tax Act Subject: Deduction of tax at source - ... Read More
  •  763 - FINANCE ACT, 1997  Dated 18/02/1998
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  •  762 - FINANCE (NO. 2) ACT, 1996  Dated 18/02/1998
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  •  761 - Use of Form No. 16 for pensioners-Regarding  Dated 13/01/1998
    Circular No : 761 Date of Issue : 13.1.1998 Section(s) Referred : 203 , 17(1)(ii) , 192 Statute : Income-Tax Act Subject : Use of Form No. 16 ... Read More
  •  760 - Interest-tax Act, 1974-Hire-purchase transactions Taxability of hire-charges as interest-Instructions Regarding.  Dated 13/01/1998
    Miscellaneous (WT, Ex. T. GT.) Chapter (IX-XIIF) CIRCULAR : 760 Date of Issue: 13.1.1998 Subject : Interest-tax Act, 1974-Hire-purchase transactions Taxability of hire-charges as interest-Ins... Read More
  •  759 - Remittance to a non-resident--Deduction of tax at source  Dated 18/11/1997
    Circular No : 759 Date of Issue : 18.11.1997 Section(s) Referred : 195 Statute : Income-Tax Act Subject : Remittance to a non-resident--Deduct... Read More
  •  758 - Clarification regarding deduction of tax from payments of additional pay, allowances and arrears to Central Government employees following the notification based  Dated 07/11/1997
    Circular No : 758 Date of Issue : 7.11.1997 Section(s) Referred : 192 Statute : Income-Tax Act Subject : Clarification regarding deduction of ... Read More
  •  757 - Income-tax deduction from salaries during the financial year 1997-98 under section 192 of the Income-tax Act, 1961.  Dated 20/10/1997
    Circular No : 757 Date of Issue : 20.10.1997 Section(s) Referred : 192 , 80CCC , 80D , 80DD , 80DDA , 80DDB , 80E , 80G , 88 , 88B , 88C Statute : ... Read More
  •  756 - Clarification regarding deduction of tax from payments of additional pay, allowances and arrears to Central Government employees following the notification based  Dated 10/10/1997
    Circular No : 756 Date of Issue : 10.10.1997 Section(s) Referred : 192 Statute : Income-Tax Act Subject : Clarification regarding deduction of... Read More
  •  755 - Clarifications On Voluntary Disclosure Of Income Scheme, 1997 (II)   Dated 25/07/1997
    Circular No : 755 Date of Issue : 25.7.1997 Section(s) Referred : VDIS Statute : Income-Tax Act Clarifications On Voluntary Disclosure Of Inco... Read More
  •  754 - Voluntary Disclosure of Income Scheme, 1997  Dated 10/06/1997
    Circular No : 754 Date of Issue : 10.06.1997 Section(s) Referred : VDIS Statute : Income-Tax Act The Finance Act, 1997 has introduced a Volunt... Read More
  •  753 - Finiance Act, 1997- Explanatory notes on provisions relating to the voluntary disclosure of income scheme,1997  Dated 10/06/1997
    Circular No : 753 Date of Issue : 10.06.1997 Section(s) Referred : VDIS Statute : Income-Tax Act Subject : Finiance Act, 1997- Explanatory not... Read More
  •  752 - 100 per cent. deduction for contributions made to Andhra Pradesh C. Ms. Cyclone Relief Fund  Dated 26/03/1997
    Circular No : 752 Date of Issue : 26.3.1997 Section(s) Referred : 80G Statute : Income-Tax Act Subject: 100 per cent. deduction for contributi... Read More
  •  751 - Securities lending scheme of Securities and Exchange Board of India  Dated 10/02/1997
    Circular No : 751 Date of Issue : 10.2.1997 Section(s) Referred : 2(47) Statute : Income-Tax Act Subject : Securities lending scheme of Securi... Read More
  •  67 - Notice u/s 158 BC of the IT Act, 1961?(ITNS 274)? Modification regarding.  Dated 26/01/1997
    DOMS CIRCULAR No. 67, DATED 26-1-1997 Sub: Notice u/s 158 BC of the IT Act, 1961(ITNS 274) Modification regarding. Reference is invited to the Income-tax (Second Amendment) Ordinance, 1996 (32 o... Read More
  •  750 - Guidelines for companies and mutual funds in respect of approved investments for purposes of sections 54EA and 54EB of the Income tax Act  Dated 13/01/1997
    Circular No : 750 Date of Issue : 13.1.1997 Section(s) Referred : 54EA , 54EB Statute : Income-Tax Act Subject: Guidelines for companies and m... Read More
  •  749 - Clarification regarding certificate for deduction of tax made by Central Government Departments who are making payments by book adjustments  Dated 27/12/1996
    Circular No : 749 Date of Issue : 27.12.1996 Section(s) Referred : 203 Statute : Income-Tax Act Subject: Clarification regarding certificate f... Read More
  •  748 - Guidelines for companies and mutual funds in respect of approved investments for purposes of sections 54EA and 54EB of the Income tax Act  Dated 19/12/1996
    Circular No : 748 Date of Issue : 19.12.1996 Section(s) Referred : 54EA , 54EB Statute : Income-Tax Act Subject: Guidelines for companies and ... Read More
  •  747 - Income-tax deduction from salaries during the financial year 1996-97 under section 192 of the Income-tax Act, 1961.  Dated 02/12/1996
    Circular No : 747 Date of Issue : 2.12.1996 Section(s) Referred : 192 , 80CCC , 80D , 80DD , 80DDA , 80DDB , 80E , 80G , 80GG , 80U , 88 Statute : ... Read More
  •  746 - -  Dated 26/07/1996
    Circular No : 746 Date of Issue : 26.7.1996 Section(s) Referred : 80Q Statute : Income-Tax Act The Central Board of Direct Taxes hereby makes ... Read More
  •  745 - Requirement of deductions of Income-tax at source under section 193 of Income-Tax Act  Dated 19/07/1996
    Circular No : 745 Date of Issue : 19.7.1996 Section(s) Referred : 193 , 10(23C) Statute : Income-Tax Act Subject: Requirement of deductions of... Read More
  •  744 - Filing of returns under section 206 of Income-tax Act, 1961, in respect of tax deduction at source from the salary of employees of a company  Dated 06/05/1996
    Circular No : 744 Date of Issue : 6.5.1996 Section(s) Referred : 206 Statute : Income-Tax Act Subject : Filing of returns under section 206 of... Read More
  •  743 - Taxability of unutilised deposit under the Capital Gains Accounts Scheme, 1988 in the hands of the legal heirs of the assessee  Dated 06/05/1996
    Circular No : 743 Date of Issue : 6.5.1996 Section(s) Referred : 54 , 54F Statute : Income-Tax Act Sub: Taxability of unutilised deposit unde... Read More
  •  742 - Taxation of foreign telecasting companies - Guidelines for computation of income-tax, etc.  Dated 02/05/1996
    Circular No : 742 Date of Issue : 2.5.1996 Section(s) Referred : 195 Statute : Income-Tax Act Subject: Taxation of foreign telecasting compani... Read More
  •  741 - Requirement of deduction of income-tax at source under section 193 of Income Tax Act - Payment of income by way of interest on securities  Dated 18/04/1996
    Circular No : 741 Date of Issue : 18.4.1996 Section(s) Referred : 193 , 10(25)(ii) Statute : Income-Tax Act Subject:. Requirement of deduction... Read More
  •  740 - 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.  Dated 17/04/1996
    Circular No : 740 Date of Issue : 17.4.1996 Section(s) Referred : 115A Statute : Income-Tax Act Subject : Taxability of interest remitted by b... Read More
  •  739 - Provisions of section 40(b)(v) of the Income Tax Act, 1961, regarding admissibility of remuneration of working partner in the assessment of firms - regarding  Dated 25/03/1996
    Circular No : 739 Date of Issue : 25.3.1996 Section(s) Referred : 40 Statute : Income-Tax Act Subject: Provisions of section 40(b)(v) of the I... Read More
  •  738 - Clarification on applicability of Interest-tax Act to hire purchase transactions.  Dated 25/03/1996
    Miscellaneous (WT, Ex. T. GT.) Chapter (IX-XIIF) CIRCULAR : 738 Date of Issue: 25.3.1996 Subject : Clarification on applicability of Interest-tax Act to hire purchase transactions. Section(s... Read More
  •  737 - Admissibility of Deduction on Account of Salary/interest to partners of firms opting for Estimation of Income under section 44AD and 44AE  Dated 23/02/1996
    Circular No : 737 Date of Issue : 23.2.1996 Section(s) Referred : 44AD , 44AE Statute : Income-Tax Act Subject: Admissibility of Deduction on ... Read More
  •  736 - Instructions for deduction of tax at source from salaries during the financial year 2000-2001  Dated 13/02/1996
    1294. Clarification regarding applicability of provisions of section 194-I to film distributors and exhibitors Representations have been received from the various quarters regarding applicability... Read More
  •  735 - Requirement of deduction of tax at source under Section 193, read with section 194-I, of the Income-tax Act, 1961  Dated 30/01/1996
    Circular No : 735 Date of Issue : 30.1.1996 Section(s) Referred : 194I , 193 Statute : Income-Tax Act Subject: Requirement of deduction of tax... Read More
  •  734 - Applicable rates of taxes under the Double Taxation Avoidance Agreement between India and the United Arab Emirates  Dated 24/01/1996
    Circular No : 734 Date of Issue : 24.1.1996 Section(s) Referred : 90 Statute : Income-Tax Act Subject: Applicable rates of taxes under the Dou... Read More
  •  733 - Section 80-1A (4A) - whether applicable to the BOLT scheme of Indian Railways for development of Railway system-Clarification regarding  Dated 03/01/1996
    Circular No : 733 Date of Issue : 3.1.1996 Section(s) Referred : 80IA Statute : Income-Tax Act Subject: Section 80-1A (4A) - whether applicabl... Read More
  •  732 - Issue of annual no-objection certificate-Section 172 of the Income-tax Act of, 1961  Dated 20/12/1995
    Circular No : 732 Date of Issue : 20.12.1995 Section(s) Referred : 172 Statute : Income-Tax Act Subject : Issue of annual no-objection certifi... Read More
  •  731 - Remittance of net reinsurance premia after deduction of brokerage-Eligibility for deduction under Section 80-O of the Income-tax Act 1961.  Dated 20/12/1995
    Circular No : 731 Date of Issue : 20.12.1995 Section(s) Referred : 80-O Statute : Income-Tax Act Subject : Remittance of net reinsurance premi... Read More
  •  730 - Treatment of tax paid under section 172(3) by non-resident engaged in shipping business - Clarification Regarding  Dated 14/12/1995
    Circular No : 730 Date of Issue : 14.12.1995 Section(s) Referred : 172 , 234B , 234C Statute : Income-Tax Act Subject : Treatment of tax paid ... Read More
  •  66 - Discontinuance of some technical registers Maintained in the Department.  Dated 06/12/1995
    DOMS Circular No. 66, dated 6-12-1995 F.No.22/2/91-AP-DOMS/ Directorate of Income-tax (OMS) New Delhi Dated: 6.12.1995 To All Chief Commissioners of Income-tax All Director Generals of I... Read More
  •  DOMS CIRCULAR NO. 66 - Discontinuance of some technical registers maintained in the Department  Dated 06/12/1995
    DOMS CIRCULAR NO. 66, Dated 6-12-95 Discontinuance of some technical registers maintained in the Department The Central Board of Direct Taxes has approved the recommendation made by this Director... Read More
  •  65 - Discontinuance of some technical registers maintained in the Department  Dated 06/12/1995
    DOMS CIRCULAR NO. 65, dated 6-12-1995 F.No. 22/2/91AP-DOMS/ Directorate of Income-tax (O MS) New Delhi Dated: __6-12-1995__ To All Chief Commissioners of Income-tax All Director Generals o... Read More
  •  F. No. 22/2/91-AP-DOMS/ - Retention Schedule of Technical Records/Registers maintained in the Income-tax Department---Review of  Dated 06/12/1995
    DOMS Circulars Date of Issue: 6.12.1995 Subject : Retention Schedule of Technical Records/Registers maintained in the Income-tax Department---Review of F. No. 22/2/91-AP-DOMS/ The Central Bo... Read More
  •  729 - Benefit of section 80HHC for export of processed minerals - clarification regarding export of cut and polished dimensional blocks, granite or other rocks.  Dated 01/11/1995
    Circular No : 729 Date of Issue : 1.11.1995 Section(s) Referred : 80HHC Statute : Income-Tax Act Subject: Benefit of section 80HHC for export ... Read More
  •  728 - Deduction of tax at source under section 195 of the Income-tax Act, 1961--Correct rates of tax applicable  Dated 30/10/1995
    Circular No : 728 Date of Issue : 30.10.1995 Section(s) Referred : 195 Statute : Income-Tax Act Subject : Deduction of tax at source under sec... Read More
  •  63 - Modification in the format of Notice under Section 148 of the Income-tax Act, 1961 (ITNS-34).  Dated 30/10/1995
    DOMS Circulars DOMSCIRCULAR : 63 Date of Issue: 30.10.1995 Subject: Modification in the format of Notice under Section 148 of the Income-tax Act, 1961 (ITNS-34). F. No. 6/3/87-OD-DOMS/2301 t... Read More
  •  727 - Expenditure on food or Beverages provided to the employees by an employers - Extend to be treated as entertainment - Section 37(2) of the IT Act, 1961 - Instructions regarding  Dated 27/10/1995
    Circular No : 727 Date of Issue : 27.10.1995 Section(s) Referred : 37(2) Statute : Income-Tax Act Subject: Expenditure on food or Beverages pr... Read More
  •  726 - Deduction of tax at source under section 194J  Dated 18/10/1995
    Circular No : 726 Date of Issue : 18.10.1995 Section(s) Referred : 194J Statute : Income-Tax Act Subject : Deduction of tax at source under se... Read More
  •  725 - Issue/approval of notifications under section 10(23C)(iv) or section 35(1)(ii)/(iii) of Income-Tax Act, 1961 after completion of assessment, rectification of mistake consequent thereto  Dated 16/10/1995
    Circular No : 725 Date of Issue : 16.10.1995 Section(s) Referred : 154 , 35 Statute : Income-Tax Act Subject: Issue/approval of notifications ... Read More
  •  724 - Income-tax deduction from salaries during the financial year 1995-96 under section 192 of the Income-tax Act, 1961.  Dated 29/09/1995
    Circular No : 724 Date of Issue : 29.9.1995 Section(s) Referred : 192 , 80E , 80G , 80GG , 80RRA , 80U , 88 Statute : Income-Tax Act Subject :... Read More
  •  64 - Procedure for Block Assessment in Search Cases - Issue of notice under section 158BC and maintenance of register regarding-  Dated 26/09/1995
    DOMS CIRCULARNO. 64, dated 26-9-1995 Fax: 011-603175 Tel. No. 603175 Grams Telex: 031-72433 DIRECTORATE OF INCOME TAX (ORGANISATION MANGEMENT SERVICES) EAST BLOCK-II, LEVEL-... Read More
  •  723 - Tax deduction at source from payment made to foreign shipping companies  Dated 19/09/1995
    Circular No : 723 Date of Issue : 19.9.1995 Section(s) Referred : 172 , 80D , 80DD , 194C , 195 Statute : Income-Tax Act Subject : Tax deducti... Read More
  •  722 - Co-operative Society engaged in a cottage industry-Deduction under Section 80P (2) (a) (ii) of the Income-tax Act- Clarification regarding.  Dated 19/09/1995
    Circular No : 722 Date of Issue : 19.9.1995 Section(s) Referred : 80P Statute : Income-Tax Act Subject:- Co-operative Society engaged in a cot... Read More
  •  721 - Clarification regarding computation of tax in respect of long-term capital gains under section 112 of the Income-tax Act  Dated 13/09/1995
    Circular No : 721 Date of Issue : 13.9.1995 Section(s) Referred : 112 , 45 Statute : Income-Tax Act Subject: Clarification regarding computati... Read More
  •  720 - Tax deduction at source-Clarification  Dated 30/08/1995
    Circular No : 720 Date of Issue : 30.8.1995 Section(s) Referred : 194C , 172 , 190 , 194J Statute : Income-Tax Act Subject : Tax deduction at ... Read More
  •  719 - Filing of returns under section 206 of the Income-tax Act, 1961, in respect of tax deducted at source from the salary of employees of a company working at its head-quarters or in other branches  Dated 22/08/1995
    Circular No : 719 Date of Issue : 22.8.1995 Section(s) Referred : 206 , 204 Statute : Income-Tax Act Subject : Filing of returns under section... Read More
  •  718 - Deduction of tax at source from payment of rent under section 194-I of the Income-tax Act, 1961--Clarification regarding  Dated 22/08/1995
    Circular No : 718 Date of Issue : 22.8.1995 Section(s) Referred : 194I Statute : Income-Tax Act Subject: Deduction of tax at source from payme... Read More
  •  717 - Finance Act, 1995  Dated 14/08/1995
    Finance Act, 1995 Circular No. 717, dated 14-8-1995 Amendments at a glance Rate structure ... Read More
  •  716 - Provisions regarding tax deduction at source introduced by the Finance Act, 1995---Clarification regarding  Dated 09/08/1995
    Circular No : 716 Date of Issue : 9.8.1995 Section(s) Referred : 194A , 194C , 194J , 194K Statute : Income-Tax Act Subject: Provisions regard... Read More
  •  715 - Clarification on various provisions relating to tax deduction at source--Regarding  Dated 08/08/1995
    Circular No : 715 Date of Issue : 8.8.1995 Section(s) Referred : 194C , 194A , 194I , 194J Statute : Income-Tax Act Subject : Clarification on... Read More
  •  714 - Tax deduction at source in case of advertising--Applicability of sections 194C and 194J of the Income-tax Act  Dated 03/08/1995
    Circular No : 714 Date of Issue : 3.8.1995 Section(s) Referred : 194C , 194J Statute : Income-Tax Act Subject: Tax deduction at source in case... Read More
  •  713 - Tax deduction at source - Ticket sold by airlines and travel agents to the customers - Clarification regarding  Dated 02/08/1995
    Circular No : 713 Date of Issue : 2.8.1995 Section(s) Referred : 194C Statute : Income-Tax Act Subject: Tax deduction at source - Ticket sold ... Read More
  •  712 - Investment of funds by educational institutions covered under section 10(22) of the Income-tax Act - Clarification regarding  Dated 25/07/1995
    Circular No : 712 Date of Issue : 25.7.1995 Section(s) Referred : 11(5) , 10(22) Statute : Income-Tax Act Subject: Investment of funds by educ... Read More
  •  711 - RBI/ECGC bonds issued to project exporters who have executed projects in Iraq-applicability of the condition regarding bringing  Dated 24/07/1995
    Circular No : 711 Date of Issue : 24.7.1995 Section(s) Referred : 80HHC Statute : Income-Tax Act Subject: RBI/ECGC bonds issued to project exp... Read More
  •  710 - Taxability of the perquisite on shares issued to employees at less than market price  Dated 24/07/1995
    Circular No : 710 Date of Issue : 24.7.1995 Section(s) Referred : 17(2) Statute : Income-Tax Act Subject: Taxability of the perquisite on shar... Read More
  •  1927 - Procedure for block assessment in search cases.  Dated 21/07/1995
    DOMS Circulars INSTRUCTION : 1927 Date of Issue: 21.7.1995 Subject: Procedure for block assessment in search cases. F. No. 286/61/96-IT (Inv. II) Government of India Ministry of Finance D... Read More
  •  709 - Withdrawal of challan forms with three counterfoils for payment of advance tax and self-assessment tax -regarding  Dated 19/07/1995
    Circular No : 709 Date of Issue : 19.7.1995 Section(s) Referred : 210 , 139 , 211 Statute : Income-Tax Act Subject: Withdrawal of challan form... Read More
  •  708 - Expenditure on food or Beverages provided to the employees by an employers - Extend to be treated as entertainment - section 37(2) of the IT Act, 1961 - Instructions regarding  Dated 18/07/1995
    Circular No : 708 Date of Issue : 18.7.1995 Section(s) Referred : 37(2) Statute : Income-Tax Act Subject: Expenditure on food or Beverages pr... Read More
  •  707 - Refunds due to non-resident employees of a company after their departure from India  Dated 11/07/1995
    Circular No : 707 Date of Issue : 11.7.1995 Section(s) Referred : 192 , 163 Statute : Income-Tax Act Subject: Refunds due to non-resident empl... Read More
  •  706 - Deduction under section 80Q of the Income-tax Act, 1961.  Dated 26/06/1995
    Circular No : 706 Date of Issue : 26.6.1995 Section(s) Referred : 80Q Statute : Income-Tax Act Subject: Deduction under section 80Q of the Inc... Read More
  •  705 - Procedure regarding grant of approval under section 80RRA of the Income-tax Act, 1961.  Dated 20/06/1995
    Circular No : 705 Date of Issue : 20.6.1995 Section(s) Referred : 80RRA Statute : Income-Tax Act Subject : Procedure regarding grant of approv... Read More
  •  704 - Transactions in securities - Determination of the 'date of transfer' and holding period for purposes of Capital Gains - Instructions regarding  Dated 28/04/1995
    Circular No : 704 Date of Issue : 28.4.1995 Section(s) Referred : 2(42A) , 10(23D) Statute : Income-Tax Act Subject: Transactions in securitie... Read More
  •  703 - Set off of losses of firms for the assessment year 1993-94--Interpretation of new section 75 of the Income-tax Act, 1961.  Dated 18/04/1995
    Circular No : 703 Date of Issue : 18.4.1995 Section(s) Referred : 75 , 71 , 72 , 73 Statute : Income-Tax Act Subject: Set off of losses of fir... Read More
  •  702 - Clarification of the provisions of Section 80 DD of the Income-tax Act.  Dated 03/04/1995
    Circular No : 702 Date of Issue : 3.4.1995 Section(s) Referred : 80DD Statute : Income-Tax Act Subject : Clarification of the provisions of Se... Read More
  •  701 - Taxability of allowances received by persons having income under the head 'Salaries'  Dated 23/03/1995
    Circular No : 701 Date of Issue : 23.3.1995 Section(s) Referred : 2(24) , 10(7) , 10(13A) , 10(14) , 10(16)(1) , 14 , 17 Statute : Income-Tax Act ... Read More
  •  700 - Deduction under Section 80-O of the Income-tax Act, 1961-Clarification regarding.  Dated 23/03/1995
    Circular No : 700 Date of Issue : 23.3.1995 Section(s) Referred : 80-O Statute : Income-Tax Act Subject :- Deduction under Section 80-O of the... Read More
  •  699 - Requirement of deduction of income-tax at source under section 194-I of the Income-tax Act  Dated 30/01/1995
    Circular No : 699 Date of Issue : 30.1.1995 Section(s) Referred : 194I Statute : Income-Tax Act Subject: Requirement of deduction of income-ta... Read More
  •  698 - TAXATION LAWS (AMENDMENT) ACT, 1991  Dated 28/12/1994
    FINANCE (NO. 2) ACT, 1991 - CIRCULAR NO. 621, DATED 19-12-1991, AS AMENDED BY CIRCULAR NO. 642, DATED 11-12-1992 AND CIRCULAR NO. 698, DATED 28-12-1994 Amendments at a glance Rate structure Amend... Read More
  •  697 - Clarification on the use of challan forms with only three counterfoils for payment of advance tax and self assessment tax-ragarding  Dated 16/12/1994
    Circular No : 697 Date of Issue : 16.12.1994 Section(s) Referred : 210 , 139 , 211 Statute : Income-Tax Act Subject : Clarification on the use... Read More
  •  696 - Non-initiation of penalty and prosecution proceedings in cases of defaults under section 192 of the Income-tax Act  Dated 16/12/1994
    Circular No : 696 Date of Issue : 16.12.1994 Section(s) Referred : 201 , 192 , 221 Statute : Income-Tax Act Subject: Non-initiation of penalty... Read More
  •  695 - Streamlining the procedure for obtaining authorisation for payment of sums to non-residents after deduction of tax at source under section 195(1) of the Income-tax Act, 1961  Dated 29/11/1994
    1308. Streamlining the procedure for obtaining authorisation for payment of sums to non-residents after deduction of tax at source, under section 195(1) 1. The Board has had occasion to examine t... Read More
  •  694 - 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)  Dated 23/11/1994
    SECTION 10A l EXEMPTION FOR NEW INDUSTRIAL UNDERTAKINGS IN FTZ 176. Clarification regarding tax holiday under sections 10A and 10B for units producing computer software in Export Processing Zones... Read More
  •  693 - Benefit of Section 80HHC for export of processed minerals-clarification regarding export of cut and polished dimensional blocks, granite or other rocks  Dated 17/11/1994
    Circular No : 693 Date of Issue : 17.11.1994 Section(s) Referred : 80HHC Statute : Income-Tax Act Subject: Benefit of Section 80HHC for export... Read More
  •  692 - Section 193 of the Income-tax Act, 1961--Deduction of income-tax at source from interest on securities during the financial year 1994-95-Instructions regarding.  Dated 15/11/1994
    Section 193 l Interest on securities Instructions for deduction of tax at source fromincome from interest on securities FINANCIAL YEAR 1994-95 Instructions for deduction of tax at source from in... Read More
  •  691 - Effect of the decision of the Supreme Court in Distributors (Baroda) P. Ltd. v. Union of India (SC) and others.  Dated 05/09/1994
    Circular No : 691 Date of Issue : 5.9.1994 Section(s) Referred : 80MM Statute : Income-Tax Act Subject: Effect of the decision of the Supreme ... Read More
  •  690 - Instructions for deduction of tax at source from salary - Rate of tax for the financial year 1994-95  Dated 01/09/1994
    Financial Year 1994-95 Instructions for deduction of tax at source from salary - Rate of tax for the financial year 1994-95 1. Reference is invited to Boards Circular No. 654, dated the 22nd Jul... Read More
  •  689 - Scope of prima facie disallowances under section 143(1)(a) of the Income-tax Act, 1961 - Regarding  Dated 24/08/1994
    Circular No : 689 Date of Issue : 24.8.1994 Section(s) Referred : 143 , 80D , 80DD Statute : Income-Tax Act Subject: Scope of prima facie disa... Read More
  •  688 - Tax concession for repayment of loan taken for pursuing higher studies - section 80E of the Income-tax Act-studies in architecture-clarification regarding.  Dated 23/08/1994
    Circular No : 688 Date of Issue : 23.8.1994 Section(s) Referred : 80E Statute : Income-Tax Act Subject : Tax concession for repayment of loan ... Read More
  •  687 - Taxability of interest accrued on the Kisan Vikas Patras  Dated 19/08/1994
    Circular No : 687 Date of Issue : 19.8.1994 Section(s) Referred : 56 Statute : Income-Tax Act Subject : Taxability of interest accrued on the ... Read More
  •  686 - Board's Circular No. 685, dated 20-6-1994 - Non-initiation of proceedings for reopening of assessments in respect of employees  Dated 12/08/1994
    Circular No : 686 Date of Issue : 12.8.1994 Section(s) Referred : 271C , 201 Statute : Income-Tax Act Subject: Board's Circular No. 685, dated... Read More
  •  685 - Non-initiation of penalty and prosecution proceedings in certain cases of defaulters under Chapter XVIIB  Dated 17/06/1994
    Circular No : 685 Date of Issue : 17.6.1994 Section(s) Referred : 201 , 192 , 221 , 275 , 279 Statute : Income-Tax Act Subject: Non-initiation... Read More
  •  684 - FINANCE ACT, 1994  Dated 10/06/1994
    FINANCE ACT, 1994 - CIRCULAR NO. 684, DATED 10-6-1994 Amendments at a glance Rate structure Amendments to Income-tax Act Amendments to Wealth-tax Act Amendments to Gift-tax Act Amendments to Expe... Read More
  •  683 - Withdrawal of Circulars No. 523 and 576 - New procedure for representation before board for Industrial and Financial Reconstruction  Dated 08/06/1994
    Circular No : 683 Date of Issue : 8.6.1994 Section(s) Referred : 80 , 139(1) Statute : Income-Tax Act Subject: Withdrawal of Circulars No. 523... Read More
  •  682 - Agreement for avoidance of double taxation with Mauritius-Clarification regarding.  Dated 30/03/1994
    Circular No : 682 Date of Issue : 30.3.1994 Section(s) Referred : 90 Statute : Income-Tax Act Subject: Agreement for avoidance of double taxat... Read More
  •  681 - Deduction of income-tax at source under section 194C of the Income-tax Act, 1961, from payments made to contractors/sub-contractors-Supreme Court judgment dated 23rd March, 1993  Dated 08/03/1994
    Circular No : 681 Date of Issue : 8.3.1994 Section(s) Referred : 194C Statute : Income-Tax Act Subject: Deduction of income-tax at source unde... Read More
  •  680 - Computation of book-profits under section 115J of the Income-tax Act, 1961-Effect of clause (iii) of the Explanation under section 115J  Dated 21/02/1994
    Circular No : 680 Date of Issue : 21.2.1994 Section(s) Referred : 115JA Statute : Income-Tax Act Subject : Computation of book-profits under ... Read More
  •  679 - Clarification on applicability of the Expenditure-tax Act, 1987.  Dated 11/02/1994
    Miscellaneous (WT, Ex. T. GT.) Chapter (IX-XIIF) CIRCULAR : 679 Date of Issue: 11.02.1994 Subject: Clarification on applicability of the Expenditure-tax Act, 1987. The Board, vide Circular N... Read More
  •  678 - Deduction of tax at source from salaries under section 192 of the Income-tax Act, 1961-Donations made to Chief Minister's Earthquake Relief Fund  Dated 10/02/1994
    Circular No : 678 Date of Issue : 10.2.1994 Section(s) Referred : 192 , 80G Statute : Income-Tax Act Subject : Deduction of tax at source from... Read More
  •  677 - Deduction of expenses on commission payable to agents of mutual funds  Dated 28/01/1994
    Circular No : 677 Date of Issue : 28.1.1994 Section(s) Referred : 57 , 10(23D) Statute : Income-Tax Act Subject: Deduction of expenses on comm... Read More
  •  676 - Payment of advance tax in instalments by the due dates under sections 210 and 211 of the Income-tax Act  Dated 14/01/1994
    Circular No : 676 Date of Issue : 14.1.1994 Section(s) Referred : 211 , 210 Statute : Income-Tax Act Subject: Payment of advance tax in instal... Read More
  •  675 - Clarification regarding scope and application of the provisions of section 80RR of the Income-tax Act, 1961.  Dated 03/01/1994
    Circular No : 675 Date of Issue : 3.1.1994 Section(s) Referred : 80RR Statute : Income-Tax Act Subject: Clarification regarding scope and appl... Read More
  •  674 - Scope of application of section 43B - Amount covered under the sales tax deferral schemes of the State Government-regarding -  Dated 29/12/1993
    Circular No : 674 Date of Issue : 29.12.1993 Section(s) Referred : 43B Statute : Income-Tax Act Subject: Scope of application of section 43B -... Read More
  •  2 - Tax treatment of deep discount bonds and STRIPS - reg  Dated 29/12/1993
    Circular No : 2 Date of Issue : 15.2.2002 Section(s) Referred : 28 , 29 , 45 Statute : Income-Tax Act Subject:- Tax treatment of deep discount... Read More
  •  673 - 9% Relief Bonds 1987 - Exemption under Income-tax Act / Wealth-tax Act / Gift-tax Act - Clarification regarding.  Dated 21/12/1993
    Miscellaneous (WT, Ex. T. GT.) Chapter (IX-XIIF) CIRCULAR : 673 Date of Issue: 21.12.1993 Subject: 9% Relief Bonds 1987 - Exemption under Income-tax Act / Wealth-tax Act / Gift-tax Act - Clar... Read More
  •  672 - Deductions from Capital gains u/s. 54/54F of the Income tax Act - Clarification regarding.  Dated 16/12/1993
    Circular No : 672 Date of Issue : 16.12.1993 Section(s) Referred : 54 , 54F , 80RR Statute : Income-Tax Act Subject: Deductions from Capital g... Read More
  •  671 - Deposit under Tatkal Telephone Deposit Scheme - treatment thereof - section 37(1) of the Income-tax Act, 1961  Dated 27/10/1993
    Circular No : 671 Date of Issue : 27.10.1993 Section(s) Referred : 37(1) Statute : Income-Tax Act Subject: Deposit under Tatkal Telephone Depo... Read More
  •  670 - Order u/s 119 (2) (b) of the Income-tax Act, 1961-Condonation of delay in filing refund claim - Authorisation thereof - Regarding  Dated 26/10/1993
    Circular No : 670 Date of Issue : 26.10.1993 Section(s) Referred : 237 , 119 Statute : Income-Tax Act Subject: Order u/s 119 (2) (b) of the In... Read More
  •  669 - Interpretation of section 43B of the Income-tax Act, 1961 - clarification - regarding  Dated 25/10/1993
    Circular No : 669 Date of Issue : 25.10.1993 Section(s) Referred : 43B , 154 Statute : Income-Tax Act Subject: Interpretation of section 43B o... Read More
  •  668 - Clarification regarding date of limitation for filing appeals - Section (154)(2)(b) - Regarding  Dated 20/10/1993
    Circular No : 668 Date of Issue : 20.10.1993 Section(s) Referred : 154 , 249 Statute : Income-Tax Act Subject: Clarification regarding date of... Read More
  •  667 - Interpretation of Section 54 & 54F of Income-tax Act, 1961-Reg  Dated 18/10/1993
    Circular No : 667 Date of Issue : 18.10.1993 Section(s) Referred : 54 , 54F Statute : Income-Tax Act Subject: Interpretation of Section 54 54F... Read More
  •  666 - Section 194C of the Income-tax Act, 1961 - Deduction of tax at source from payment made to contractors and sub-contractors -Instructions regarding  Dated 08/10/1993
    Circular No : 666 Date of Issue : 8.10.1993 Section(s) Referred : 194C Statute : Income-Tax Act Subject: Section 194C of the Income-tax Act, 1... Read More
  •  665 - Treatment of securities - Stock in trade or investment - Regarding  Dated 05/10/1993
    Circular No : 665 Date of Issue : 5.10.1993 Section(s) Referred : 28 , 29 Statute : Income-Tax Act Subject: Treatment of securities - Stock in... Read More
  •  664 - Issue of certificate for TDS under the various provisions of the Income-tax Act, 1961--Discontinuance of Form No. 16B--Regarding.  Dated 29/09/1993
    Circular No : 664 Date of Issue : 29.9.1993 Section(s) Referred : 203 , 192 Statute : Income-Tax Act Subject : Issue of certificate for TDS un... Read More
  •  663 - Disallowability of wealth-tax liability as a deduction for computing the net wealth under the Wealth-tax Act, 1957, consequent to amendment of section 2(m) with effect from April 1, 1993.  Dated 28/09/1993
    Miscellaneous (WT, Ex. T. GT.) Chapter (IX-XIIF) CIRCULAR : 663 Date of Issue: 28.09.1993 Subject: Disallowability of wealth-tax liability as a deduction for computing the net wealth under th... Read More
  •  662 - Computation of income under the head " Salaries "--Reimbursement of wages of sweeper, gardener and watchman  Dated 27/09/1993
    Circular No : 662 Date of Issue : 27.9.1993 Section(s) Referred : 17(2) Statute : Income-Tax Act Subject : Computation of income under the hea... Read More
  •  661 - Income-tax Act, 1961 - Deduction of tax at source (i) under sections 194B and 194BB from winnings from lotteries, cross-word puzzles and horse-races,  Dated 16/09/1993
    Circular No : 661 Date of Issue : 16.9.1993 Section(s) Referred : 194B , 194BB Statute : Income-Tax Act Subject: Income-tax Act, 1961 - Deduct... Read More
  •  660 - Collection of Income tax at source under section 206C of the Income-tax Act, 1961 in respect of profits and gains from the business of trading in alcoholic liquor, forest produce etc  Dated 15/09/1993
    Circular No : 660 Date of Issue : 15.9.1993 Section(s) Referred : 201 Statute : Income-Tax Act Subject: Collection of Income tax at source und... Read More
  •  659 - Application of agreement between the Government of India and the Government of the Federal Republic of Germany for avoidance  Dated 08/09/1993
    Circular No : 659 Date of Issue : 8.9.1993 Section(s) Referred : 90 Statute : Income-Tax Act Subject : Application of agreement between the Go... Read More
  •  658 - Change of Expenditure Tax from World Bank Mission staff and other international organisations - Clarification regarding  Dated 02/09/1993
    Circular No : 658 Date of Issue : 2.9.1993 Section(s) Referred : 10 Statute : Income-Tax Act Subject: Change of Expenditure Tax from World Ban... Read More
  •  657 - FINANCE ACT, 1993  Dated 30/08/1993
    FINANCE ACT, 1993 - CIRCULAR NO. 657, DATED 30-8-1993 Amendments at a glance Rate structure Amendments to Income-tax Act Amendments to Wealth-tax Act Amendments to Gift-tax Act ... Read More
  •  655 - Instructions for deduction of tax at source from interest on securities - Rate of deduction from interest on securities during financial year 1993-94  Dated 28/08/1993
    FINANCIAL YEAR 1993-94 Instructions for deduction of tax at source from interest on securities - Rate of deduction from interest on securities during financial year 1993-94 1. Reference is invit... Read More
  •  656 - Instructions for deduction of tax at source from insurance commission  Dated 26/08/1993
    Section 194D l Insurance Commission Circular : No. 656, Dated 26-8-1993. Instructions for deduction of tax at source from insurance commission Financial year 1993-94 Instructions for deductio... Read More
  •  654 - Instructions for deduction of tax at source from salary - Rate of tax for the financial year 1993-94  Dated 22/07/1993
    Financial year 1993-94 Instructions for deduction of tax at source from salary - Rate of tax for the financial year 1993-94 1. Reference is invited to Boards Circular No. 629, dated 31-7-1992 wh... Read More
  •  653 - Deduction under section 80 U and 80 DD of the Income-tax Act, 1961 - Clarification regarding  Dated 15/06/1993
    Circular No : 653 Date of Issue : 15.6.1993 Section(s) Referred : 80DD , 80U Statute : Income-Tax Act Subject: Deduction under section 80 U an... Read More
  •  652 - Section 32 of Income-tax Act, 1961 - Rate of depreciation on motor lorries used in the business of transportation of goods - regarding  Dated 14/06/1993
    Circular No : 652 Date of Issue : 14.6.1993 Section(s) Referred : 32 Statute : Income-Tax Act Subject: Section 32 of Income-tax Act, 1961 - Ra... Read More
  •  651 - Inadmissibility of certain interest payments as deduction u/s 37(1) / 57 (iii) of Income-tax Act, 1961  Dated 11/06/1993
    Circular No : 651 Date of Issue : 11.6.1993 Section(s) Referred : 37(1) Statute : Income-Tax Act Subject: Inadmissibility of certain interest ... Read More
  •  650 - Clarification on applicability of the Expenditure-tax Act, 1987.  Dated 31/05/1993
    Miscellaneous (WT, Ex. T. GT.) Chapter (IX-XIIF) CIRCULAR 650, dated 31.05.1993 Subject: Clarification on applicability of the Expenditure-tax Act, 1987. The Board, vide Circular No. 645 (F. No... Read More
  •  649 - Treatment of technical expenses when being reimbursed to head office of a non-resident enterprise by its branch office in India  Dated 31/03/1993
    Circular No : 649 Date of Issue : 31.3.1993 Section(s) Referred : 44D Statute : Income-Tax Act Subject: Treatment of technical expenses when b... Read More
  •  648 - Commision earned by insurance agents of Life Insurance Corporation - Allowance of expenditure  Dated 30/03/1993
    Circular No : 648 Date of Issue : 30.3.1993 Section(s) Referred : 57 Statute : Income-Tax Act Subject: Commision earned by insurance agents of... Read More
  •  647 - Commercial papers (CPs) and certificates of deposits (CDs) - applicability of provisions of section 194A of Income Tax Act 1961 - Clarification - reg.  Dated 22/03/1993
    Circular No : 647 Date of Issue : 22.3.1993 Section(s) Referred : 194A Statute : Income-Tax Act Subject: Commercial papers (CPs) and certifica... Read More
  •  646 - Requirement of obtaining report of a registered valuer for value of jewellery exceeding Rs.5 lakhs - Rule 18 of Schedule III to the Wealth-tax Act.  Dated 15/03/1993
    Miscellaneous (WT, Ex. T. GT.) Chapter (IX-XIIF) CIRCULAR : 646 Date of Issue: 15.03.1993 Subject: Requirement of obtaining report of a registered valuer for value of jewellery exceeding Rs.5... Read More
  •  645 - Clarification on applicability of the Expenditure-tax, 1987  Dated 15/03/1993
    CIRCULAR. NO. 645, DATED 15.3.1993 Subject : Clarification on applicability of the Expenditure-tax, 1987 Provisions of the Expenditure tax Act apply in relation to any chargeable expenditure inc... Read More
  •  644 - Expenditure on food or Beverages provided to the employees by an employer - section 37(2) of the IT Act, 1961 - Clarification  Dated 15/03/1993
    Circular No : 644 Date of Issue : 15.3.1993 Section(s) Referred : 37(2) Statute : Income-Tax Act Subject: Expenditure on food or Beverages pro... Read More
  •  F. No. 328/109/92 - WT - Clarification on applicability of the Expenditure tax, 1987  Dated 15/03/1993
    Miscellaneous (WT, Ex. T. GT.) Chapter (IX-XIIF) CIRCUALR Date of Issue: 15.03.1993 Subject: Clarification on applicability of the Expenditure tax, 1987 Provisions of the Expenditure-tax Act... Read More
  •  643 - Deduction of tax at source from interest on cumulative deposits/debentures/bonds - Clarification regarding  Dated 22/01/1993
    Circular No : 643 Date of Issue : 22.1.1993 Section(s) Referred : 194A Statute : Income-Tax Act Subject: Deduction of tax at source from inter... Read More
  •  642 - FINANCE (NO. 2) ACT, 1991  Dated 11/12/1992
    FINANCE (NO. 2) ACT, 1991 - CIRCULAR NO. 621, DATED 19-12-1991, AS AMENDED BY CIRCULAR NO. 642, DATED 11-12-1992 AND CIRCULAR NO. 698, DATED 28-12-1994 Amendments at a glance Rate structure Amend... Read More
  •  641 - Certain clarifications regarding the new simplified procedure for small businessmen  Dated 09/12/1992
    Circular No : 641 Date of Issue : 9.12.1992 Section(s) Referred : 115K Statute : Income-Tax Act Subject: Certain clarifications regarding the ... Read More
  •  640 - Guidelines for the purposes of Section 10(10c) of the Income Tax Act - Clarification of queries - regarding  Dated 26/11/1992
    Circular No : 640 Date of Issue : 26.11.1992 Section(s) Referred : 10(10C) Statute : Income-Tax Act Subject: Guidelines for the purposes of Se... Read More
  •  639 - Clarification regarding furnishing of returns under direct tax laws - Closed holiday - regarding  Dated 13/11/1992
    Circular No : 639 Date of Issue : 13.11.1992 Section(s) Referred : 139 , 192 Statute : Income-Tax Act Subject: Clarification regarding furnish... Read More
  •  638 - Amendment of the provisions relating to rate of tax on royalties and fees for technical services under the D.T.A.A. with Canada.  Dated 28/10/1992
    Circular No : 638 Date of Issue : 28.10.1992 Section(s) Referred : 90 Statute : Income-Tax Act Subject : Amendment of the provisions relating ... Read More
  •  637 - Expenditure-tax - Whether World Bank Mission Staff are exempt - Clarification regarding  Dated 02/09/1992
    Miscellaneous (WT, Ex. T. GT.) Chapter (IX-XIIF) CIRCULAR : 637 Date of Issue: 2.9.1992 Subject : Expenditure-tax - Whether World Bank Mission Staff are exempt - Clarification regarding Unde... Read More
  •  636 - FINANCE ACT, 1992  Dated 31/08/1992
    FINANCE ACT, 1992 - CIRCULAR NO. 636, DATED 31-8-1992 Amendments at a glance Rate structure Amendments to Income-tax Act Amendments to Wealth-tax Act Amendments to Interest-tax Act Amendments to ... Read More
  •  635 - Clarification in respect of valuation of gifts of shares/debentures on or after 1-4-1992 under the Gift-tax Act, 1958, in view of the omission of Part C of Schedule III to the Wealth-tax Act, 1957.  Dated 20/08/1992
    Miscellaneous (WT, Ex. T. GT.) Chapter (IX-XIIF) CIRCULAR : 635 Date of Issue: 20.8.1992 Subject: Clarification in respect of valuation of gifts of shares/debentures on or after 1-4-1992 under... Read More
  •  634 - Instructions regarding deduction of tax at source on profits and gains from the business of trading in alcoholic liquor, forest produce, etc.  Dated 20/08/1992
    Section 206C l Profits And Gains From Business of Trading In Alcoholic liquor, Forest Produce, etc. 1350. Instructions regarding deduction of tax at source on profits and gains from the business... Read More
  •  633 - Section 194D of the Income-tax Act, 1961-Deduction of tax at source from insurance commission during the financial year 1992-93  Dated 20/08/1992
    Circular No : 633 Date of Issue : 20.8.1992 Section(s) Referred : 194D Statute : Income-Tax Act Subject: Section 194D of the Income-tax Act, 1... Read More
  •  632 - Section 194C of the Income-tax Act, 1961-Deduction of tax at source from payment made to contractors and sub-contractors-Instructions regarding  Dated 20/08/1992
    Circular No : 632 Date of Issue : 20.8.1992 Section(s) Referred : 194C Statute : Income-Tax Act Subject: Section 194C of the Income-tax Act, 1... Read More
  •  631 - Deduction of tax at source under sections 194B, 194BB and 194G of the Income-tax Act, 1961, from winnings from lottery, crossword puzzles, horse-races or from commission, etc.,  Dated 20/08/1992
    Financial Year 1992-93 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 financi... Read More
  •  630 - Section 193 of the Income-tax Act, 1961-Deduction of income-tax at source from interest on securities during the financial year 1992-93  Dated 11/08/1992
    FINANCIAL YEAR 1992-93 Instructions for deduction of tax at source from interest on securities - Rate of deduction from interest on securities during financial year 1992-93 1. Reference is invit... Read More
  •  629 - Income tax deduction from salaries during the financial year 1992-93 under Section 192 of the Income tax Act, 1961  Dated 31/07/1992
    FINANCIAL YEAR 1992-93 Instructions for deduction of tax at source from salary - Rate of tax for the financial year 1992-93 1. Reference is invited to Boards Circular No. 612, dated 13-11-1991 w... Read More
  •  62 - Register of Demand and Collections of Advance Payment of Tax - Modification of - Instructions regarding -  Dated 08/04/1992
    DOMS Circulars DOMSCIRCULAR : 62 Date of Issue: 8.4.1992 Subject: Register of Demand and Collections of Advance Payment of Tax - Modification of - Instructions regarding - F. No. 10/1/91--AP... Read More
  •  61 - Control Register for Advance Payment of Tax -Guidelines regarding  Dated 08/04/1992
    DOMS CIRCULAR NO..61, dated 8-4-1992 F. No. 10/1/91-AP-DOMS DIRECTORATE OF OM SERVICES (INCOME-TAX) NEW DELHI Dated: 8.4.1992 To All Chief Commissioners of Income-tax, All Directors... Read More
  •  628 - Audit of accounts under section 44AB of the Income-tax Act, 1961 - Penalty under section 271B for assessment year 1985-86 - Regarding  Dated 06/03/1992
    Circular No : 628 Date of Issue : 6.3.1992 Section(s) Referred : 44AB , 271B Statute : Income-Tax Act Subject: Audit of accounts under section... Read More
  •  627 - Clarification in respect of section 5(1)(xxa) of the Wealth-tax Act, 1957, in view of the omission of Ninth Schedule to the Income-tax Act, 1961.  Dated 27/02/1992
    Miscellaneous (WT, Ex. T. GT.) Chapter (IX-XIIF) CIRCULAR : 627 Date of Issue: 27.2.1992 Subject : Clarification in respect of section 5(1)(xxa) of the Wealth-tax Act, 1957, in view of the om... Read More
  •  626 - Deduction of income-tax at source from interest other than "Interest on securities"-Section 194A of the Income-tax Act, 1961-Deduction from interest on time deposits with banks-Clarification regarding  Dated 12/02/1992
    Circular No : 626 Date of Issue : 12.2.1992 Section(s) Referred : 194A Statute : Income-Tax Act Subject: Deduction of income-tax at source fro... Read More
  •  625 - Issue of certificates of tax deducted at source under the provisions of the Income-tax Act, 1961-Replacement of the unified Form No. 16 with new Forms Nos. 16, 16A and 16B-Acceptance of TDS  Dated 12/02/1992
    Circular No : 625 Date of Issue : 12.2.1992 Section(s) Referred : 203 Statute : Income-Tax Act Subject: Issue of certificates of tax deducted ... Read More
  •  624 - 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  Dated 23/01/1992
    Circular No : 624 Date of Issue : 23.1.1992 Section(s) Referred : 80HHC Statute : Income-Tax Act Subject: Reopening of assessments on account ... Read More
  •  623 - Commutation of pension received by Judges of the Supreme Court and High Courts  Dated 06/01/1992
    Circular No : 623 Date of Issue : 6.1.1992 Section(s) Referred : 10(10A) Statute : Income-Tax Act Subject : Commutation of pension received by... Read More
  •  622 - 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  Dated 06/01/1992
    Circular No : 622 Date of Issue : 06.01.1992 Section(s) Referred : 32(1)(ii) Statute : Income-Tax Act Subject : Allowance of depreciation on m... Read More
  •  621 - Finance (No. 2) Act, 1991?Explanatory Notes on the provisions relating to direct taxes.  Dated 19/12/1991
    CIRCULAR NO. 621, Dated 19-12-91 Finance (No. 2) Act, 1991Explanatory Notes on the provisions relating to direct taxes. INTRODUCTION The Finance (No. 2) Act, 1991 as passed by the Parliament, rec... Read More
  •  620 - Collection of income-tax at source under section 206C of the Income-tax Act, in respect of profits and gains from the business of trading in alcoholic liquor, forest produce, etc.  Dated 06/12/1991
    Circular No : 620 Date of Issue : 6.12.1991 Section(s) Referred : 206C , 44AC Statute : Income-Tax Act Subject: Collection of income-tax at so... Read More
  •  619 - Section 194H of the Income-tax Act-Deduction of tax at source from payments made by way of commission (other than insurance commission) or brokerage  Dated 04/12/1991
    Circular No : 619 Date of Issue : 4.12.1991 Section(s) Referred : 194H Statute : Income-Tax Act Subject: Section 194H of the Income-tax Act-De... Read More
  •  618 - Deduction of tax at source from withdrawals of deposits made in the National Savings Scheme-Section 194EE of the Income-tax Act, 1961  Dated 22/11/1991
    Circular No : 618 Date of Issue : 22.11.1991 Section(s) Referred : 194EE Statute : Income-Tax Act Subject: Deduction of tax at source from wit... Read More
  •  617 - Deduction of income-tax at source from interest other than "Interest on securities"-Section 194A of the Income-tax Act, 1961-Extension of applicability  Dated 22/11/1991
    Circular No : 617 Date of Issue : 22.11.1991 Section(s) Referred : 194A Statute : Income-Tax Act Subject: Deduction of income-tax at source fr... Read More
  •  616 - Deduction of tax at source under sections 194B, 194BB and 194G of the Income-tax Act, 1961-Deduction from winnings from lottery, crossword puzzles, horse-races  Dated 22/11/1991
    Circular No : 616 Date of Issue : 22.11.1991 Section(s) Referred : 194B , 194BB Statute : Income-Tax Act Subject: Deduction of tax at source u... Read More
  •  615 - Section 193 of the Income-tax Act, 1961 - Deduction of income-tax at source from interest on securities during the financial year 1991-92 - Instructions regarding.  Dated 22/11/1991
    Circular No : 615 Date of Issue : 22.11.1991 Section(s) Referred : 193 Statute : Income-Tax Act Subject: Section 193 of the Income-tax Act, 19... Read More
  •  614 - Section 194D of the Income-tax Act, 1961 - Deduction of tax at source from insurance commission, etc. during the financial year 1991 -92  Dated 14/11/1991
    Circular No : 614 Date of Issue : 14.11.1991 Section(s) Referred : 194D Statute : Income-Tax Act Subject: Section 194D of the Income-tax Act, ... Read More
  •  613 - Section 194C of the Income-tax Act, 1961-Deduction of tax at source from payments made to contractors and sub-contractors-Instructions--Regarding  Dated 14/11/1991
    Circular No : 613 Date of Issue : 14.11.1991 Section(s) Referred : 194C Statute : Income-Tax Act Subject: Section 194C of the Income-tax Act, ... Read More
  •  612 - Income-tax deduction from salaries during the financial year 1991-92 under section 192 of the Income-tax Act 1961.  Dated 13/11/1991
    Circular No : 612 Date of Issue : 13.11.1991 Section(s) Referred : 192 , 71 , 74 , 80CCA , 80D , 80DD , 80G , 80GG , 80HHC , 80HHD , 80RRA , 80U , 88 Sta... Read More
  •  611 - The Remittances in Foreign Exchange (Immunities) Scheme, 1991, and India Development Bonds Scheme, 1991,  Dated 30/09/1991
    Circular No : 611 Date of Issue : 30.9.1991 Section(s) Referred : Miscellaneous Statute : Income-Tax Act Subject: The Remittances in Foreign E... Read More
  •  610 - Treatment of securities - Stock-in-trade or investment  Dated 31/07/1991
    Circular No : 610 Date of Issue : 31.7.1991 Section(s) Referred : 29 , 28 Statute : Income-Tax Act Subject: Treatment of securities - Stock-in... Read More
  •  609 - 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  Dated 29/07/1991
    Circular No : 609 Date of Issue : 29.7.1991 Section(s) Referred : 32 Statute : Income-Tax Act Subject: Allowance of depreciation on motor vehi... Read More
  •  608 - Valuation of agricultural land under the Wealth-tax Act, 1957, in respect of plantations--Extending the scope of Circular No. 357, dated 26th March, 1983, regarding valuation of coffee plantation.  Dated 25/07/1991
    Miscellaneous (WT, Ex. T. GT.) Chapter (IX-XIIF) CIRCULAR : 608 Date of Issue: 25.07.1991 Subject: Valuation of agricultural land under the Wealth-tax Act, 1957, in respect of plantations--Ex... Read More
  •  607 - Issue of certificates of tax deducted at source under the provisions of the Income-tax Act, 1961--Replacement of the unified Form No. 16 with new Forms Nos. 16, 16A and 16B  Dated 04/07/1991
    Circular No : 607 Date of Issue : 4.7.1991 Section(s) Referred : 203 , 194A , 194B , 194BB , 194C , 194E , 195 , 196A Statute : Income-Tax Act ... Read More
  •  606 - Filing of income-tax returns for the assessment year 1991-92-Computation of surcharge on the amount of income-tax-Regarding  Dated 20/06/1991
    Circular No : 606 Date of Issue : 20.6.1991 Section(s) Referred : 89 Statute : Income-Tax Act Subject: Filing of income-tax returns for the as... Read More
  •  605 - Issue of certificates of tax deducted at source under the various provisions of the Income-tax Act, 1961-Replacement of the unified Form No. 16 with new Forms Nos. 16, l6A and 16B  Dated 12/06/1991
    Circular No : 605 Date of Issue : 12.6.1991 Section(s) Referred : 203 Statute : Income-Tax Act Subject: Issue of certificates of tax deducted ... Read More
  •  604 - Tax problems of non-resident Indians repatriated from Kuwait  Dated 11/06/1991
    Circular No : 604 Date of Issue : 11.6.1991 Section(s) Referred : 10(4) Statute : Income-Tax Act Subject: Tax problems of non-resident Indians... Read More
  •  603 - Section 17 of the Income-tax Act, 1961 - Valuation of perquisites in the form of reimbursement of medical expenses/provision of medical facilities by an employer  Dated 06/06/1991
    Circular No : 603 Date of Issue : 6.6.1991 Section(s) Referred : 17 Statute : Income-Tax Act Subject: Section 17 of the Income-tax Act, 1961 -... Read More
  •  602 - Order under section 9(2)(a) of the Gift-tax Act, 1958 - Extension of due date for filing the return of gifts for the assessment year 1990-91 in certain cases.  Dated 05/06/1991
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  •  601 - Prima facie adjustments under section 143(1)(a) in respect of disallowance under section 43B of the Income-tax Act, 1961  Dated 04/06/1991
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  •  589 - Exercise of discretion under section 220(6) of the Income-tax Act, 1961  Dated 16/01/1991
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  •  2 - Finance Lease Agreements - Effect of publication of Accounting Standards on allowability of depreciation - regarding  Dated 06/01/1991
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  •  588 - Deduction of tax at source from payments in respect of systems software-Announcement by Finance Minister in Lok Sabha on 7-9-1990  Dated 02/01/1991
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  •  584 - 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 of the Income-tax Act  Dated 13/11/1990
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  •  583 - Issue of the Finance (Second Amendment) Ordinance, 1990, regarding increase in the levy of surcharge for companies Circular--Regarding  Dated 23/10/1990
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  •  582 - Audit of accounts under section 44AB of the Income tax Act, 1961 - penalty under section 271B for the assessment year 1985-86 - regarding  Dated 23/10/1990
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  •  579 - Deduction of tax at source-Section 193 read with section 197(1)/(2) of the Income-tax Act, 1961-Interest on Government securities  Dated 14/09/1990
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  •  578 - Allowablity of expenditure incurred by Sugar factories incase development programmes - Effect of withdrawal of agricultural development allowance under section 35C of the Income-tax Act, 1961  Dated 12/09/1990
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  •  577 - Provisions of sections 164 and 167B of the Income-tax Act, 1961-Clarification regarding  Dated 04/09/1990
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  •  576 - Effect of the order passed by Board for Industrial and Financial Reconstruction under scheme for rehabilitation of sick units   Dated 31/08/1990
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  •  574 - Relief under section 80C of the Income-tax Act, 1961.  Dated 22/08/1990
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  •  573 - Taxability of lump sum payment made gratuitously or by way of compensation or otherwise to widow/other legal heirs of an employee  Dated 21/08/1990
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  •  571 - Deduction under section 80HHC of the Income-tax Act, 1961 as amended by the Finance Act, 1990 - clarification reg.  Dated 01/08/1990
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  •  570 - Deduction of income-tax at source under section 194D of the Income-tax Act, 1961 - Deduction from insurance commission, etc.  Dated 27/07/1990
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  •  569 - Deduction of tax at source under sections 194B and 194BB of the Income- tax Act, 1961-Deduction from winning from lottery or crossword puzzles or horse-races  Dated 27/07/1990
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  •  568 - Deduction of tax at source-Income-tax deduction from salaries during the financial year 1990-91 under section 192 of the Income-tax Act, 1961  Dated 27/07/1990
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  •  567 - Section 80L of the Income-tax Act, 1961 - Admissibility of deduction in respect of income from units of the Unit Trust of India.  Dated 19/07/1990
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  •  566 - Mode of investment as specified in sub- section(5) of section 11 of the Income-tax Act - Investment in 'Kisan Vikas Patra' and 'Indira Vikas Patra' - Clarification regarding  Dated 17/07/1990
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  •  565 - Collection of income-tax at source under section 206C of the Income-tax Act in respect of profits and gains from the business  Dated 11/07/1990
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  •  564 - Deduction under section 80HHC of the Income Tax Act, 1961 clarifications regarding.  Dated 05/07/1990
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  •  563 - Consideration for the execution of foreign projects payable in non convertible rupees from bilateral account c  Dated 23/05/1990
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  •  562 - Receipts of sale proceeds in rupees in respect of protocol exports- Whether eligible for deduction under section 80HHC of the Income-tax Act, 1961.  Dated 23/05/1990
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  •  561 - Tax Audit u/s. 44AB of the Income -Tax Act, 1961 in case of companies have accounting year other than financial year - regarding  Dated 22/05/1990
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  •  560 - Tax exemption on the sale of capital assets converted into stock-in-trade - Clarification regarding section 45(2) read with Section 54E of the Income tax Act, 1961  Dated 18/05/1990
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  •  559 - DIRECT TAX LAW (AMENDMENT) ACT, 1989  Dated 04/05/1990
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  •  558 - Applicability of the provisions of section 194C of the Income-tax Act, 1961 - Deduction of tax at source from the hire charges paid to the bus owners for the hire of buses  Dated 28/03/1990
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  •  557 - Form Nos. 55 and 56 for grant of exemption u/s 10(23) and 10(23C)(vi)& (v) of the Income-tax Act, 1961 - Clarifications regarding  Dated 19/03/1990
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  •  556 - Applicability of section 269T of the Income-tax Act, 1961, to amounts kept by agriculturists out of sale proceeds with commission agents-Clarification - regarding  Dated 23/02/1990
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  •  555 - Issue of certificates for tax deducted at source under the various provisions of the Income-tax Act, 1961-Introduction of unified Form No. 16, effective from 1st April  Dated 22/02/1990
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  •  554 - DIRECT TAX LAWS (SECOND AMENDMENT) ACT, 1989  Dated 13/02/1990
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  •  553 - Application of the Agreement between India and Belgium dated 7th February, 1974, as modified by the Supplementary Protocol of 20th October, 1984-Procedure regarding.  Dated 13/02/1990
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  •  552 - Approval of the Central Government for turn key power project for the purposes of section 44BBB of the Income-tax Act, 1961  Dated 09/02/1990
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  •  551 - DIRECT TAX (AMENDMENT) ACT, 1987 [AS AMENDED BY DIRECT TAX LAWS (AMENDMENT) ACT, 1989  Dated 23/01/1990
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  •  60 - Use of abbreviations in designation ? Deputy/Assistant  Dated 29/12/1989
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  •  549 - DIRECT TAX (AMENDMENT) ACT, 1987  Dated 31/10/1989
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  •  548 - Explanation to rule 11 of Schedule III to the Wealth-tax Act -Balance-sheet drawn up as on the relevant valuation date but not available to the shareholders  Dated 27/10/1989
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  •  547 - Wealth-tax assessment in respect of properties left in erstwhile East Pakistan after Indo-Pak conflict of 1965.  Dated 18/10/1989
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  •  59 - New Assessment Procedure --- Processing of returns problems arising in the preparation of software --- where "Transitional Previous Year" is of more than 12 months for A. Y. 1989-90 ---  Dated 17/10/1989
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  •  546 - Tax Clearance certificate in the case of a foreign employee not domiciled in India-Simplification of procedure-Regarding.  Dated 04/10/1989
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  •  545 - DIRECT TAX (AMENDMENT) ACT, 1987 [AS AMENDED BY DIRECT TAX LAWS (AMENDMENT) ACT, 1989  Dated 24/09/1989
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  •  545 - EXPLANATORY NOTES ON THE PREVISIONS OF THE DIRECT TAX LAWS (AMENDMENT) ACT, 1987  Dated 21/09/1989
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  •  544 - Subsidy granted by the State Government to producers for production of feature films in regional languages  Dated 15/09/1989
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  •  575 - Convertible foreign exchange" in sections 80HHB, 80HHC and 80-O of the Income-tax Act - Clarification regarding  Dated 31/08/1989
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  •  543 - Deduction of tax at source-Section 193 read with section 197(1)/(2) of the Income-tax Act, 1961-Interest on Government securities  Dated 31/08/1989
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  •  542 - Filing of returns by partners where firms accounts are required to be audited -Assessment year 1989 - 90  Dated 30/08/1989
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  •  541 - Subsidy granted by the State Government to producers for the production of feature films in regional languages  Dated 25/07/1989
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  •  540 - Deduction of income-tax at source under section 194D of the Income-tax Act, 1961-Deduction from insurance commission, etc  Dated 24/07/1989
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  •  539 - Payments made to contractors and sub-contractors - Deduction of tax at source under section 194C of the Income-tax Act, 1961, on income comprised therein - Levy of surcharge  Dated 13/07/1989
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  •  538 - Exemption of capital gain arising on sale of property used for residence  Dated 13/07/1989
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  •  537 - Deduction of tax at source-Income-tax deduction from salaries during the financial year 1989-90 under section 192 of the Income-tax Act, 1961.  Dated 12/07/1989
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  •  536 - Deduction of tax at source-Sections 194B and 194BB of the Income-tax Act, 1961 - Deduction from winnings from lottery or crossword puzzle or horse-race  Dated 06/07/1989
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  •  535 - Collection of income-tax at source during the financial year 1989-90 - Profits and gains from the business of trading in alcoholic liquor, forest produce, etc. - Instructions regarding  Dated 26/06/1989
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  •  534 - Repayment of amount on the closure of account under the National Savings Scheme - Taxability of  Dated 07/04/1989
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  •  533 - Approval of application under Section 80-O of the Income Tax Act, 1961 - Modification of procedure.  Dated 27/03/1989
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  •  532 - Repayment of amount from the account under the National Savings Scheme to the legal hairs of the assessee - taxability of - reg.  Dated 17/03/1989
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  •  531 - Deduction under section 80CCA of the Income Tax Act, 1961 - Notification of the Annuity Plans of the Life Insurance Corporation  Dated 17/03/1989
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  •  530 - Exercise of discretion under section 220(6) of the Income-tax Act, 1961  Dated 06/03/1989
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  •  Circular No. 529 - Issue of certificate for tax deducted at source under various provisions of the Income-tax Act - Unified Form No. 16 - Effective from 1.4.1989 - regarding  Dated 13/02/1989
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  •  529 - Issue of certificate for tax deducted at source under various provisions of the Income-tax Act - Unified Form No. 16 - Effective from 1st April, 1989 - Regarding  Dated 13/02/1989
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  •  57 - Weeding out of obsolete records - revised instructions for Salary cases with income below Rs. 1 lakh.  Dated 27/01/1989
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  •  528 - FINANCE ACT, 1988 - CIRCULAR NO. 528, DATED 16-12-1988  Dated 16/12/1988
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  •  189 - Expeditious settlement of audit objections timely submission of replies to Half Margin Notes of Audit Parties instructions regarding.  Dated 12/12/1988
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  •  527 - Clarification regarding the annuity plans of the Life Insurance Corporation of India - Tax deduction at source u/s. 192 of the Income-tax Act.  Dated 09/12/1988
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  •  526 - Interest payments under the Land Acquisition Act - Deduction of tax at source under section 194A of the Income-tax Act - Proper implementation of.  Dated 05/12/1988
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  •  525 - Collection of Income tax at source during the financial year 1988-89 - profits and gains from the business of trading in alcoholic liquor, forest produce, etc. - Instructions regarding  Dated 24/11/1988
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  •  188 - Working of Inter Departmental Machinery set up under Bond's Instruction No. 1552 - Dt. 8.2.84 - Action regarding -  Dated 15/11/1988
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  •  56 - Action Plan for 1988-89 - ITOs/Assistant Commissioners attached to DCs (Asstt.) - Clarification regarding  Dated 07/11/1988
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  •  187 - Maintenance of ledger Cards - Revised Instructions - Reg.  Dated 24/10/1988
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  •  524 - Direct Tax Laws(Amendment)Act 1987- Provisions relating to charitable or religious trusts/institutions and scientific research association etc.- Clarifications reg.  Dated 17/10/1988
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  •  NOTIFICATION S.O. 937(E) - Income-tax (NINTH AMENDMENT) Rules, 1988  Dated 10/10/1988
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  •  523 - Effect of the order passed by the Board for Industrial and Financial Reconstruction under a scheme for the rehabilitation of sick units.  Dated 05/10/1988
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  •  522 - Amendment to section 40A(3), 269SS, 269T by Direct Tax Laws (Amendment) Act, 1987 - date of applicability - Clarification regarding  Dated 18/08/1988
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  •  521 - Order under section 119(2)(b) of the Income-tax Act, 1961 - Condonation of delay in filing refund claims-Authorisation to the Assessing Officers  Dated 17/08/1988
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  •  520 - Extension of time for deposit of capital gains in the Capital Gains Accounts Scheme, 1988  Dated 11/08/1988
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  •  518 - Karnataka State Employees Group Insurance Scheme, 1981 - Relief under section 80-C of the Income Tax Act, 1961 to contribution made under this scheme  Dated 09/08/1988
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  •  517 - Deduction of tax at source-Income-tax deduction from salaries during the financial year 1988-89 under section 192 of the Income-tax Act, 1961  Dated 16/06/1988
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  •  516 - Direct Tax Laws (Amendment) Act, 1987-Provisions relating to assessment of partnership firms-Clarification regarding  Dated 15/06/1988
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  •  515 - Deduction of tax at source-Sections 194B and 194BB of the Income-tax Act, 1961-Deduction from winnings from lottery or crossword puzzle or horse- race  Dated 31/05/1988
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  •  514 - Deduction of Income tax at source under Section 194D of the Income-tax Act, 1961-Deduction of tax at source-Deduction from insurance commission, etc.  Dated 31/05/1988
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  •  513 - Refund of surcharge on Income tax paid by non-residents in accordance with the Finance (Amendment) Ordinance, 1987  Dated 27/05/1988
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  •  512 - EXPENDITURE TAX ACT, 1987  Dated 19/05/1988
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  •  55 - Net Collection Statement M--4 regarding  Dated 25/02/1988
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  •  508 - Deduction of income-tax at source-Section 194D of the Income-tax Act, 1961-Deduction from insurance commission, etc.-Rate of tax applicable during the financial year 1987-88  Dated 23/02/1988
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  •  507 - Deduction of tax at source under sections 194B and 194BB of the Income- tax Act, 1961-Deduction from winnings from lottery or crossword puzzles or horse-races  Dated 23/02/1988
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  •  506 - Deduction of tax at source under section 193 read with section 197(1)(2) of the Income-tax Act, 1961-Interest on Government securities  Dated 22/02/1988
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  •  184 - Scope of audit in respect of Estate Duty assessments completed under Summary Assessment Scheme - Clarification regarding.  Dated 22/02/1988
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  •  505 - Payments made to contractors and sub-contractors - Deduction of tax at source under section 194C of the Income-tax Act, 1961  Dated 19/02/1988
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  •  504 - Deduction of tax at source-Income-tax deduction from salaries during the financial year 1987-88 under section 192 of the Income-tax Act, 1961.  Dated 08/02/1988
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  •  58 - Scheme for acceptance of Income-tax and other Direct Taxes by public Sector Banks-Issue and encashment of Income-tax Refund Order (ITROS)  Dated 08/02/1988
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  •  503 - Order under section 119(2)(b) of the Income-tax Act, 1961-Condonation of delay in filing refund claims-Authorisation to the Income-tax Officers.  Dated 06/02/1988
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  •  502 - Works executed under the National Rural Employment Programme (NREP) and Rural Landless Employment Guarantee Programme (RLEGP)  Dated 27/01/1988
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  •  501 - Deduction of tax at source-Income-tax deduction from salaries during the financial year 1987-88 under section 192 of the Income-tax Act, 1961  Dated 20/01/1988
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  •  182 - C&AG s Report 1986-87 - D.P. No. 1020 - Result of test audit in general.  Dated 28/12/1987
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  •  183 - Submission of Quarterly Reports of Internal/Receipt Audit-Major and Minor Objections - regarding.  Dated 22/12/1987
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  •  54 - Introduction of MICR Technology and change of formats of Refund Orders - Regarding  Dated 16/12/1987
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  •  181 - Statement u/s 285-B - departmental laxity in ensuring submission thereof.  Dated 15/12/1987
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  •  500 - Approval of superannuation fund under Part 'B' of the Fourth Schedule - Rule 89 of the Income-tax Rules - LIC's new annuity plan with return of corpus with Group Pension Terminal Bonus  Dated 09/12/1987
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  •  499 - Deduction of tax at source-Income-tax deduction from salaries during the financial year 1987-88 under section 192 of the Income-tax Act, 1961- Payment of surcharge  Dated 01/12/1987
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  •  498 - Repayment of loan etc. taken for the purchase/construction of houses/flats - Deduction admissible under section 80C of the Income Tax Act, 1961  Dated 04/11/1987
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  •  55 - Operation of selective scrutiny scheme - Action Plan for 1987-88.  Dated 17/10/1987
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  •  53 - Operation of selective scrutiny scheme - Action Plan for 1987-88  Dated 17/10/1987
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  •  497 - Deduction of tax at source-Form of application for allotment of Tax-deduction Account Number-Regarding  Dated 09/10/1987
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  •  496 - Sales Tax Deferral Scheme- Provisions of sec.43B of the Income tax Act, 1961- Clarification reg  Dated 25/09/1987
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  •  495 - FINANCE ACT, 1987  Dated 22/09/1987
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  •  178 - Internal Audit Minor Objections reports for the quarter ending March, 1987- in-accurate therein -  Dated 14/09/1987
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  •  177 - Review of Action Plan Targets for DI (A) and Field-informations for the first quarter of 1987-88 - Importance of accurate and timely submission of statements.  Dated 28/08/1987
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  •  176 - Summary Assessment Scheme, scope of remedial action - Clarification regarding  Dated 26/08/1987
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  •  493 - Returns of income below taxable limit - Whether such returns are to be accepted at the receipt counters  Dated 21/08/1987
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  •  52 - Weeding out of Obsolute Records -Follow up action on PM's Broadcast to the Nation - Action Plan For implementation of Point 20 of 20-Point Programme, 1986 -Regarding -  Dated 06/08/1987
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  •  175 - Revision of performae for submission of Quarterly and Annual Report on Receipt Audit and Internal Audit.  Dated 24/07/1987
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  •  492 - Clarification regarding Board's Circular No. 12/66-IT(B), dated 9th June, 1965-Waiver/Reduction of interest - Section 215/217 - Rule 40(1) of the Income-tax Rules, 1962  Dated 21/07/1987
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  •  51 - Operation of Summary Assessment Scheme-Queries made by Commissioners  Dated 13/07/1987
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  •  491 - Assessment of State Financial Corporation - Change in method of accounting of interest from Mercantile to cash - Regarding  Dated 30/06/1987
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  •  490 - Wealth-tax Act, 1957---Exemption under section 5(1)(xxa) of Wealth-tax Act, 1957.  Dated 22/06/1987
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  •  488 - Deduction of income-tax at source - Section 194D of the Income-tax Act, 1961 --- Deduction from insurance commission, etc.  Dated 16/06/1987
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  •  487 - Deduction of income-tax at source - Section 194C of the Income-tax Act, 1961 - Deduction from payments to contractors and sub-contractors in bide- manufacturing industry  Dated 08/06/1987
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  •  486 - Deduction of tax at source-Section 193 read with section 197(1)/(2) of the Income-tax Act, 1961 - Interest on Government Securities  Dated 01/06/1987
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  •  485 - Deduction of tax at source - Sections 194B and 194BB of the Income-tax Act, 1961 - Deduction from winnings from lotteries or crossword puzzles or horse-races  Dated 27/05/1987
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  •  484 - 'Backward Area for the purpose of Section 80HH of the Income-tax Act, 1961  Dated 01/05/1987
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  •  483 [F. No. 275/64/86-IT(B)] - 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  Dated 31/03/1987
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  •  482 - Contribution received by any approved gratuity fund - Approved modes of depositing - Part C of Fourth Schedule read with rule 101/67 of Income-tax Rules  Dated 26/03/1987
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  •  481 - Reimbursement of medical expenses on treatment in recognised public hospital in India-Clarification regarding  Dated 20/02/1987
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  •  480 [F. No. 313/49/86-ED] - Policies of insurance assigned to Government under clause (b) of sub-section (1) for paying duty to be reassigned to policyholders  Dated 06/02/1987
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  •  479 [F. No. 225/47/86-IT(A.II)] - Whether the payment in cash of periodical interest amount alone exceeding Rs. 10,000 would attract the provisions of section 269T  Dated 16/01/1987
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  •  478 [F. No. 275/106/86-IT(B)] - 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  Dated 14/01/1987
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  •  475 [F.No. 316/127/86-WT] - RESTRICTION ON TRANSFER OF IMMOVABLE PROPERTY  Dated 09/12/1986
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  •  50 - Format of Register of Refund Applications.  Dated 04/12/1986
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  •  472 - Extension Of Period-Amnesty Scheme Under The It And WT Acts  Dated 15/10/1986
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  •  470 [F. No. 313/16/86-ED] - Payment of interest on deposits made under clause (g) of sub-section (1) to all depositors surviving on 16-3-1985  Dated 25/09/1986
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  •  47 - Action Plan for 1986-87  Dated 08/07/1986
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  •  457 - Compulsory Deposit Scheme (Income-Tax Payers) Act, 1974--Deposits After March 31, 1985, In Respect Of Income Declared For Assessment Year 1985-86 And Earlier Assessment Years--Clarification--Regarding  Dated 30/05/1986
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  •  456 - Declaration Of Higher Income Before 31-3-86 For Earlier Assessment Year--Liability Of Penalty Under Section 10 Of Compulsory Deposit Scheme (Income-Tax Payers) Act, 1974--Clarification Regarding  Dated 22/05/1986
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  •  455 [ F. 316/38/85-WT] - IMMOVABLE PROPERTY IN RESPECT OF WHICH PROCEEDINGS FOR ACQUISITION MAY BE TAKEN  Dated 16/05/1986
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  •  45 - Discontinuance of some technical registers maintained in the Department  Dated 22/11/1985
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  •  430 - The Compulsory Deposit Scheme (Income Tax Payers) Act, 1974 And The Scheme Framed Thereunder  Dated 06/09/1985
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  •  174 - Scope and applicability of sub-section (1) explained with reference to Tribunal decision in Lalchand Bhalla?s case  Dated 12/08/1985
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  •  428 [F. No. 275/30/85-IT(B)] - 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  Dated 08/08/1985
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  •  427 [F. No. 275/25/85-IT(B)] - 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, 1985  Dated 31/07/1985
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  •  426 [F. No. 275/32/85-IT(B)] - Instructions for deduction of tax at source from insurance commission during financial year 1985-86 at the rates specified in Part II of First Schedule to Finance Act, 1985  Dated 24/07/1985
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  •  423 - Effect of higher estimates of income for purposes of advance tax in financial year 1985-86 on assessments in relation to earlier years - Clarification regarding  Dated 26/06/1985
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  •  413 - 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  Dated 04/03/1985
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  •  410 - Whether interest earned from cumulative time deposit held under Post Office Savings Bank (Cumulative Time Deposits) Rules, 1959  Dated 12/02/1985
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  •  408 - Deduction of Tax at Source?Income-tax deduction from Salaries during the Financial Year 1984-85 under Section 192 of the Income-tax Act, 1961?Regarding  Dated 08/02/1985
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  •  406 - Section 56 of the Income-tax Act, 1961?Whether interest on National Deposit Scheme is taxable in the year of accrual  Dated 15/01/1985
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  •  401 [F. No. 317/29/84-WT] - Exemption of deposits under National Deposit Scheme under clause (xxva) of sub-section (1)  Dated 27/10/1984
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  •  400 - Exemption under Section 10(21) of the Income-tax Act, 1961  Dated 19/10/1984
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  •  146 - Audit of the Office of IAC(ACQ) by Internal and receipt Audit?Instruction Regarding  Dated 26/09/1984
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  •  391 - Instructions for deduction of tax at source from insurance commission during financial year 1984-85 at the rates specified in Part II of First Schedule to Finance Act, 1984  Dated 08/08/1984
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  •  390 - 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  Dated 08/08/1984
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  •  324 - Investment allowance under Section 32A tea companies?Creation of reserve  Dated 03/01/1982
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  •  318 - Special Bearer Bonds (Immunities and Exemptions) Act, 1981  Dated 01/01/1982
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  •  317 - Pending amendment to modify mode of investment under section 13(5), Commissioners authorised to issue/renew recognition under section 80G  Dated 19/12/1981
    198. 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 applica... Read More
  •  131 - Strengthening of Internal Audit?To Avoid Failure to check Auditable cases for want of Records  Dated 23/10/1981
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  •  130 - Action taken on the recommendations contained in the 38th report of the PAC (7th Lok Sabha) on reopened  Dated 03/10/1981
    Action taken on the recommendations contained in the 38th report of the PAC (7th Lok Sabha) on reopened, set aside Assessment and Cancelled Assessments, wealth escaping Assessments and Incorrect C... Read More
  •  316 - Civil defence measures - Expenditure thereon whether allowable as business deduction only during emergency  Dated 30/09/1981
    361. Civil defence measures - Expenditure thereon whether allowable as business deduction only during emergency 1. Attention is invited to Boards Circular Letter No. 10/22/65-IT(A-I), dated 24-5-... Read More
  •  315 - Depreciation allowance in the case of "Motor Vans"?Rate of depreciation?Clarification Regarding  Dated 24/09/1981
    Depreciation allowance in the case of Motor VansRate of depreciationClarification Regarding Circular No. 315F. No. 202/89/79-ITA(II), dated 24-9-1981, Vol. XXVII, No. 2, page 332. Motor Vans ar... Read More
  •  314 - Investment allowance on new machinery or plant installed in small scale industrial undertaking - Computation of aggregate value for the purposes of ascertaining  Dated 17/09/1981
    282. Investment allowance on new machinery or plant installed in small scale industrial undertaking - Computation of aggregate value for the purposes of ascertaining small-scale industrial underta... Read More
  •  314 - Depreciation?Initial depreciation under Section 32(1)(vi) and investment allowance under Section 32A of the income-tax Act, 1961- Definition of "Small Scale Industrial Undertaking"  Dated 07/09/1981
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  •  313 - HOTEL-RECEIPTS TAX ACT, 1980 - CIRCULAR NO. 313, DATED 4-9-1981  Dated 04/09/1981
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  •  312 - Encashment of Leave?Taxability regarding  Dated 31/08/1981
    Encashment of LeaveTaxability regarding Circular No. 312, F. No. 200/187/81-IT(AI), dated 31-8-1981, Vol. XXVII, No. 2, page 330. The Board have not accepted the ITA Madras Bench decision in th... Read More
  •  311 - Salary and allowances?Valuation of perquisites of free boarding and lodging?Determination of value?Instructions regarding  Dated 24/08/1981
    Salary and allowancesValuation of perquisites of free boarding and lodgingDetermination of valueInstructions regarding Circular No. 311, F. No. 200/50/77-IT(AI), dated 24-8-1981 from CBDT Bulleti... Read More
  •  121 - Action to be taken on the recommendations contained in the 51st Report (7th Lok Sabha) of the PAC on paras 1.114 to 1.115, 5.24 to 5.32?Responsibility of Administrative IAC?Instructions reg  Dated 04/08/1981
    Action to be taken on the recommendations contained in the 51st Report (7th Lok Sabha) of the PAC on paras 1.114 to 1.115, 5.24 to 5.32Responsibility of Administrative IACInstructions reg. Circul... Read More
  •  310 - Agricultural Income?Manufacture and Sale of Tea?Whether Agricultural Produce?Section 2(1)?Regarding  Dated 27/07/1981
    6. 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 1. Section 2(1) defines agricul... Read More
  •  309 - Cash equivalent of leave salary payable on the death of a Government servant to his legal heirs?Liability to Income-tax regarding  Dated 03/07/1981
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  •  308 - FINANCE ACT, 1981 - CIRCULAR NO. 308, DATED 29-6-1981  Dated 29/06/1981
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  •  307 - Procedure for Segregation of ineffective Cases?Guidelines Regarding  Dated 23/06/1981
    Procedure for Segregation of ineffective CasesGuidelines Regarding Circular Nos. 296, 297 and 307 dated 31-3-81, 10-4-81 and 23-6-81 respectively F. No. 220/3/81 ITA-II. 1. The Commissioners ar... Read More
  •  306 F. No. 385/7/81-IT (B), C.B.D.T. Vol. XXVII No. 1 - Place of Payment of Direct Taxes Etc.  Dated 19/06/1981
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  •  305 - Investment allowance?Creation of reserve?Section 32A of the Income-Tax Act, 1961  Dated 12/06/1981
    Investment allowanceCreation of reserveSection 32A of the Income-Tax Act, 1961 Circular No. 305, F. No. 202/56/79-ITA-II, dated 12-6-1981 from CBDT Vol. XXVII, No. 1, page 55. It has been decid... Read More
  •  119 - 38th report of PAC(80-81) (7th Lok Sabha) - Para 3.58 (Page 33) - Quick disposal of set aside/ cancelled assessments - Instructions regarding  Dated 12/06/1981
    38th report of PAC(80-81) (7th Lok Sabha) - Para 3.58 (Page 33) - Quick disposal of set aside/ cancelled assessments - Instructions regarding Circular No. 119, F. No. 1-6/81/DIT from Directorate ... Read More
  •  304 [F. No. 331/12/80-GT] - Whether gifts in kind are eligible for exemption under clause (v) of sub-section (1)  Dated 02/06/1981
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  •  117 - Internal Audit?Submission of Internal Audit Report?Instructions Regarding  Dated 02/06/1981
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  •  302 [F. No. 331/2/78-GT] - Whether gifts by way of remittance of foreign currency or other foreign exchange made by non-resident donors to residents in India  Dated 02/05/1981
    Section 5 l Exempted gifts 1665. Whether gifts by way of remittance of foreign currency or other foreign exchange made by non-resident donors to residents in India are not taxable on the ground t... Read More
  •  301 - 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  Dated 29/04/1981
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  •  299 - 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  Dated 24/04/1981
    FINANCIAL YEAR 1981-82 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, 1... Read More
  •  298 - Instructions for deduction of tax at source from salary during financial year 1981-82 at the rates specified in Part III of First Schedule to Finance Bill, 1981  Dated 15/04/1981
    Financial year 1981-82 Instructions for deduction of tax at source from salary during financial year 1981-82 at the rates specified in Part III of First Schedule to Finance Bill, 1981 1. I am di... Read More
  •  297 - Procedure for Segregation of ineffective Cases?Guidelines Regarding  Dated 10/04/1981
    Procedure for Segregation of ineffective CasesGuidelines Regarding Circular Nos. 296, 297 and 307 dated 31-3-81, 10-4-81 and 23-6-81 respectively F. No. 220/3/81 ITA-II. 1. The Commissioners ar... Read More
  •  296, 297 and 307 - Procedure for Segregation of ineffective Cases?Guidelines Regarding  Dated 31/03/1981
    Procedure for Segregation of ineffective CasesGuidelines Regarding Circular Nos. 296, 297 and 307 dated 31-3-81, 10-4-81 and 23-6-81 respectively F. No. 220/3/81 ITA-II. 1. The Commissioners ar... Read More
  •  290 [F. No. 328/66/80-WT] - Assessee becoming entitled to refund of tax paid as a result of exemption limit being raised from Rs. 1 lakh to Rs. 1.50 lakh  Dated 31/03/1981
    Section 16A l Reference to Valuation Officer 1628. Reference to Valuation Officer 1. The Direct Tax Laws (Amendment) Act, 1989 has amended sections 7 and 16A of the W.T. Act and has introduced S... Read More
  •  295 - Deduction of Income-tax at Source?Section 194C of the Income-tax Act, 1961?Payments to Contractors and Sub-Contractors  Dated 06/03/1981
    Deduction of Income-tax at SourceSection 194C of the Income-tax Act, 1961Payments to Contractors and Sub-Contractors (Circular No. 295. F. No. 275/56/79-IT(B) dated 6-3-1981 from CBDT Vol. XXVI N... Read More
  •  294 - Approval of scientific research programme under section 35(2A) of the IT. Act, 1961?Clarification regarding  Dated 27/02/1981
    XXVI/I/109Approval of scientific research programme under section 35(2A) of the IT. Act, 1961Clarification regarding Circular No. 294, F. No. 203 /111/78-ITA-II, dated 27th February, 1981 from CB... Read More
  •  293 - Pension received from United Nations Organisation?Taxability thereof?Regarding  Dated 10/02/1981
    Pension received from United Nations OrganisationTaxability thereofRegarding Circular No. 293. F. No. 200/140/80-IT(AI), dated 10-2-1981 from CBDT Bulletin, Vol. XXVI, No. 4, page 234. The Boar... Read More
  •  292, F. No. 385/62/80?IT(B) - Challan Forms for payment of Income-tax Deducted at Source from payment other than Salaries Clarification Regarding the use of fourth Counterfoil  Dated 05/02/1981
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  •  291 - Deduction of Tax at Source Income-tax Deduction from Salaries during the Financial year 1980-81 from Government Employees whose Estimated Annual income does not exceed Rs. 12,000?Adjustment of  Dated 04/02/1981
    Deduction of Tax at Source Income-tax Deduction from Salaries during the Financial year 1980-81 from Government Employees whose Estimated Annual income does not exceed Rs. 12,000Adjustment of. (C... Read More
  •  111 - Settlement of Receipt Audit Objections  Dated 22/01/1981
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  •  289 - Registration under section 184(7) of .the Income-tax Act ? Continuance of  Dated 29/12/1980
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  •  288 - Deduction of Tax at Source under Section 194A of the Income-tax Act, 1961?Liability for?Clarification Regarding  Dated 22/12/1980
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  •  287 - Allowability of payment of excess bonus/ex-gratia payment under section 36(1)(ii) or 37(1) of the Income-tax Act, 1961  Dated 04/12/1980
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  •  COPY OF CIRCULAR NO. 285 - Deduction of tax at source-Payment in excess of the amount actually deducted or deductible from salaries and other types of payments under sections 192 to 194D of the Income-tax Act  Dated 21/10/1980
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  •  285 [F. No. 275/77/79-IT(B)] - Procedure for regulating refund of amounts paid in excess of tax deducted and/or deductible  Dated 21/10/1980
    1078. Procedure for regulating refund of amounts paid in excess of tax deducted and/or deductible 1. The Board have been considering the manner of refunding the amount paid in excess of the tax d... Read More
  •  286 - Section 10(10A)(i) of the Income-tax Act, 1961?Commutation of pension?Extent of Exemption Clarification regarding  Dated 17/10/1980
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  •  285 - Deduction of Tax at Source?Payment in excess of the amount actually deducted or deductible from salaries and other types of payments under Sections 192 to 194D of the Income-Tax Act  Dated 01/10/1980
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  •  283 - Deduction of Tax at Source?Income Tax Deduction from Salaries during the Financial Year 1980-81 from Non-Government Employees whose Estimated Annual Income does not Exceed Rs. 12,000 Adjustment of  Dated 25/09/1980
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  •  282 - Applicability of the amended provisions of section 44D of the Income-Tax Act, 1961?Clarification regarding  Dated 22/09/1980
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  •  281 - FINANCE (NO. 2) ACT, 1980 - CIRCULAR NO. 281, DATED 22-9-1980  Dated 22/09/1980
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  •  280 - Instructions for deduction of tax at source from winnings from horse race during financial year 1980-81 at the rates speci­fied in Part II of First Schedule to Finance (No. 2) Act, 1980  Dated 20/09/1980
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  •  107 - Audit Objection Against Board's Instructions?Clarification Regarding?Request for  Dated 10/09/1980
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  •  278 - Instructions for deduction of tax at source from salary during financial year 1980-81 at the rates specified in Part III of First Schedule to Finance (No. 2) Act, 1980  Dated 26/08/1980
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  •  106 - C&AG's Report, 1977-78?Cross Transfers or gifts?Failure to club income U/S 64(1)(vii) of I.T. Act, 1961?Review of cases  Dated 04/08/1980
    CAG's Report, 1977-78Cross Transfers or giftsFailure to club income U/S 64(1)(vii) of I.T. Act, 1961Review of cases. Circular No. 106, F. No. Audit-9/80-81/DIT, dated 4-8-1980 from Directorate of... Read More
  •  105 - Implementation of Foot-Notes Left by ITOs?Checking by the AIPs Regarding?  Dated 28/07/1980
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  •  272 [F. No. 275/16/80-IT(B)] - 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  Dated 27/07/1980
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  •  277 - Instructions for deduction of tax at source from insurance commission during financial year 1980-81 at the rates specified in Part II of First Schedule to the Finance (No. 2) Bill, 1980  Dated 21/07/1980
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  •  276 - Instructions for deduction of tax at source from winnings from lottery or crossword puzzle during financial year 1980-81  Dated 19/07/1980
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  •  275 - Instructions for deduction of tax at source during financial year 1980-81 from interest on securities at the rate specified in Part III of First Schedule to Finance (No. 2) Bill, 1980  Dated 16/07/1980
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  •  41 - LETTERS FROM DIRECTORATE OF ORGANISATION & MANAGEMENT SERVICES (INCOME-TAX)  Dated 15/07/1980
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  •  39 - Simplification of Procedure for Issue of Refunds of Direct Taxes ? Issue of Refund Vouchers upto Rs. 999 without Advice Notes ? Regarding ?  Dated 15/07/1980
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  •  274 [F. No. 220/22/80-IT(A-II)] - Requirement of filing of Form ITNS 224 not compulsory along with income-tax return  Dated 28/06/1980
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  •  38 - Action Plan 1980-81?Company assessments to be completed in a summary manner?Treatment of loss cases?Clarification of  Dated 20/06/1980
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  •  104 - Section 141A?Provisional assessment for refund?Instructions regarding  Dated 05/06/1980
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  •  273 - Delay in filing application in Form No. 10 - Board?s order under section 119(2)(b) authorising Commissioner to admit belated applications  Dated 03/06/1980
    184. Delay in filing application in Form No. 10 - Boards order under section 119(2)(b) authorising Commissioner to admit belated applications 1. Charitable and religious trusts are entitled to ex... Read More
  •  102 - Inspection of the work of the ITO's recorded by the IAC's  Dated 02/06/1980
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  •  269 - Jurisdiction of Commissioners of Income-tax (Appeals) ? Section 246(2) of the I.T. Act  Dated 29/05/1980
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  •  272 - Deduction of Tax at source from Salaries under Section 192 of the Income-tax 1961?Relief under Section 80 U in the case of totally Blind or Physically Handicapped Resident Individuals?Allowance of  Dated 26/05/1980
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  •  271 - Instructions for deduction of tax at source from insurance commission during financial year 1980-81 at the rates specified in Part II of First Schedule to the Finance (No. 2) Bill, 1980  Dated 26/05/1980
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  •  270 - 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  Dated 26/05/1980
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  •  40 - ACTION PLAN FOR 1980-81 ? ITEM 7 OF REVISED ANNEX-B TO THE CHAIRMAN?S D.O. NO. 17/1/80-OD-DOMS, DATED 23-5-80 ?CASES OF PARTNERS TO BE  Dated 23/05/1980
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  •  100 - REGISTER OF APPLICATIONS FOR ALLOTMENT OF PERMANENT ACCOUNT NUMBER  Dated 07/05/1980
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  •  269 [F. No. 279/71/80-ITJ] - 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) answered  Dated 29/04/1980
    1429. Queries regarding jurisdictional problems in regard to interpretation of sub-section (2) and scope of Boards notification under clause (i) of sub-section (2) answered Certain jurisdictional... Read More
  •  268 - FINANCE ACT, 1980 - CIRCULAR NO. 268, DATED 28-4-1980  Dated 28/04/1980
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  •  267 - Instructions for deduction of tax at source during financial year 1980-81 from interest on securities at the rate specified in Part III of First Schedule to Finance (No. 2) Bill, 1980  Dated 24/04/1980
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  •  266 - Instructions for deduction of tax at source from salary during financial year 1980-81 at the rates specified in Part III of First Schedule to Finance (No. 2) Act, 1980  Dated 24/04/1980
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  •  265 [F. No. 385/61/79-IT(B)] - 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  Dated 11/04/1980
    1066. 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 payme... Read More
  •  97 - Certificate regarding compliance of Inspection Notes  Dated 29/02/1980
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  •  42 - CORRIGENDUM TO DOMS CIRCULAR NO 41. DATED 23-2-1980 SUBSTITUTION REGARDING.  Dated 23/02/1980
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  •  264 - Deduction of Income-tax at Source?Section 194B of the Income-tax Act, 1961?Prizes Awarded to the Agents under "Lucky Dip Draws" Etc.?Clarification Regarding  Dated 11/02/1980
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  •  90 - Registers to be maintained by Income-tax Officers in connection with receipt Audit and Internal Audit Objections  Dated 26/11/1979
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  •  37 - Salary Returns of Tax Deduction at Source ? Necessity for keeping liaison by the ITO (TDS) with the Deductor and the Assessing Income-tax Officer with the ITO (TDS) - Instructions regarding ?  Dated 18/10/1979
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  •  31 - Procedural Instructions relating to Section 209A  Dated 14/09/1978
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  •  244 - Associations/Institutions carrying out rural development programmes?Guidelines for approval under section 35CCA of the Income-Tax Act, 1961  Dated 13/07/1978
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  •  37 - PAC?45th Report of the PAC (1977-78) Recommendations at Para 1?47?Instruction Regarding  Dated 12/07/1978
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  •  26 - Receipt Accounting Procedure Tax Making Changes in Classification  Dated 30/06/1978
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  •  28 - Maintenance of Blue Book ? Checking of entries to avoid omissions to Record pending proceedings ?  Dated 27/06/1978
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  •  23 - System of Accounting for Direct Taxes Receipts and Refunds ? Procedure for transfer of refund advice notes  Dated 23/06/1978
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  •  35 - Tax calculations?Responsibility of checking at prescribed levels?Action to be taken for failure to follow Board's instructions  Dated 22/06/1978
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  •  32 - High demand appeals ? Clarification regarding  Dated 03/06/1978
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  •  239 - Section 89(1) of the Income-tax Act, 1961 read with section 8(2) of the Additional Emoluments (Compulsory Deposit) Act, 1974  Dated 16/05/1978
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  •  238 - Instructions for deduction of tax at source from interest on securities during financial year 1978-79 at the rates specified in Part III of First Schedule to Finance Bill, 1978  Dated 28/04/1978
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  •  237 - Instructions for deduction of tax at source from insurance commission during financial year 1978-79 at the rates specified in Part II of First Schedule to Finance Bill, 1978  Dated 15/04/1978
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  •  236 - 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  Dated 15/04/1978
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  •  21/78 - Assessment of Firms ? Amounts not deductible ? Provision of Sec. 40(B)  Dated 28/03/1978
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  •  20/78 - Under Assessment due to the double Adjustment of Tax deducted at source  Dated 17/03/1978
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  •  18/78 - Preservation of assessment recovery records  Dated 10/03/1978
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  •  19/78?F. No. 1-6-76/D.I.T - Guidelines for inspections by I.A.Cs?supplement.  Dated 08/03/1978
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  •  17/78 - Registers to be Maintained by Internal Audit Parties/SAPs, ITO (IA) SAP, Chief Auditor and IAC (Audit)  Dated 02/03/1978
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  •  16/78 - Charging of interest?Directions by the I.T.Os. in assessment order  Dated 02/03/1978
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  •  15/78 - Objections Raised by Audit-Remedial Action Thereon?  Dated 02/03/1978
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  •  14/78 - C & AG's Report?1976-77?Action Regarding Audit Memos  Dated 25/02/1978
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  •  18/78 - Revenue Audit Objections?Charge of Additional Wealth-tax on Urban Assets in Excess of Rs.5 Lakhs?Question Regarding  Dated 23/02/1978
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  •  12/78 - High demand appeals ? Clarification regarding  Dated 23/02/1978
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  •  11/78 - Scope of Personal Checking by IAC (Audit) & ITO (Internal Audit) in Refund Cases-Change in the Definition of priority cases to include Refund Cases  Dated 18/02/1978
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  •  7/78 - Under-charge?Incorrect computation of income from business?Compensation chargeable under the Cotton Textiles (Control) Order, 1948?Whether allowable as deduction  Dated 31/01/1978
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  •  5/78 - Internal Audit?Cases to be included  Dated 24/01/1978
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  •  21?F. No. 10/3/76 - Press Note from Press Information Bureau particulars of Expenditure and Assets not to be filled in the form of Return  Dated 20/01/1978
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  •  3/78 - Internal Audit of Receipt Accounting?  Dated 13/01/1978
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  •  2/78 - Working of the Scheme of Receipt Accounting?Internal Audit of  Dated 11/01/1978
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  •  IA/78 - C and AG's Report, 1976-77?Action Regarding Audit Memos?Receipt Audit and Internal Audit  Dated 02/01/1978
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  •  235 - Exemption limit raised - Employees drawing salary between Rs. 8,000 and Rs. 10,000 - Adjustment of tax deducted at source during financial year 1977-78 against tax deductible from sal­aries  Dated 19/12/1977
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  •  328 [F. No. 296/22/80-ED] - What should be the period for which interest under sub-section (7) is allowable  Dated 18/12/1977
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  •  234 [F. No. 296/9/77-ED] - Mistake arising as a result of subsequent interpretation of law by Supreme Court - Whether constitute mistake apparent from the record  Dated 17/12/1977
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  •  233 - Central Government Employee? Insurance Scheme?Availability of relief under section 80C of the I.T. Act, 1961 to contributions made under this scheme  Dated 05/12/1977
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  •  232 [F. No. 385/79/77-IT(B)] - Selection of appropriate challan for payment of direct taxes and its proper filling up by taxpayer  Dated 26/11/1977
    1067. Selection of appropriate challan for payment of direct taxes and its proper filling up by taxpayer 1. Challans for the payment of (a) advance tax, (b) tax deducted at source, and (c) self-a... Read More
  •  231 - Guidelines for approval of programme of rural development required to be obtained for the purposes of deduction of expenditure thereon under sub-section (1)  Dated 14/11/1977
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  •  230 - Hearing of cases by Income-tax Officer?Time for Attendance?Specification of  Dated 27/10/1977
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  •  Letter F. No. 10/3/76-WS-DOMS/5273 - Procedure for Receipt & Filing of Tax Returns  Dated 03/10/1977
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  •  229 - FINANCE (NO. 2) ACT, 1977 - CIRCULAR NO. 229, DATED 9-8-1977  Dated 09/08/1977
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  •  228 - Instructions for deduction of tax at source from interest on securities during financial year 1977-78 at the rates specified in Part III of First Schedule to Finance Bill, 1977  Dated 14/07/1977
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  •  227 - Instructions for deduction of tax at source from insurance commission during financial year 1977-78 at the rates specified in Part II of First Schedule to Finance (No. 2) Bill, 1977  Dated 14/07/1977
    Financial Year 1977-78 Instructions for deduction of tax at source from insurance commission during financial year 1977-78 at the rates specified in Part II of First Schedule to Finance (No. 2) B... Read More
  •  226 - Instructions for deduction of tax at source from winnings from lottery or crossword puzzle during financial year 1977-78  Dated 14/07/1977
    FINANCIAL YEAR 1977-78 Instructions for deduction of tax at source from winnings from lottery or crossword puzzle during financial year 1977-78 at the rates specified in Part II of First Schedule... Read More
  •  20 - Procedure for Receipt & Filing of Tax Returns  Dated 05/07/1977
    Procedure for Receipt Filing of Tax Returns DOMS CIRCULAR NO. 20, Dated 20-1-1978 DIRECTORATE OF O M SERVICES (INCOME TAX), AIWAN-E-GHALIB, MATA SUNDRI LANE, NEW DELHI-110002 ********** F... Read More
  •  225 - Instructions for deduction of tax at source from salary during financial year 1977-78 at the rates specified in Part III of First Schedule to Finance (No. 2) Bill, 1977  Dated 30/06/1977
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  •  224?CBDT F. No. 220/8/77-ITA-II - Explanation to section 185(1) of the Income Tax Act, 1961?Filing of form No. 12A in the case of a coparcener of HUF being a partner in a firm  Dated 22/06/1977
    Explanation to section 185(1) of the Income Tax Act, 1961Filing of form No. 12A in the case of a coparcener of HUF being a partner in a firm Clarification regarding (Circular No. 224CBDT F. No. 2... Read More
  •  19 - Action plan for Tax Recovery Officers for 1977-78  Dated 22/06/1977
    DOMS CIRCULAR NO. 19, Dated 22-6-1977 DIRECTORATE OF ORGANISATION MANAGEMENT SERVICES (INCOME TAX), AIWAN-E-GHALIB, MATA SUNDRI LANE, NEW DELHI-110002 F.No. 17/71/77-WS/DOMS/ Dated: 22.6.77 ... Read More
  •  223 [F. No. 220/13/77-IT (A-II] - Requirement of furnishing statement of payment along with return of income - Limit raised to Rs. 1,000 - Mode of compliance under sub-section (4)  Dated 15/06/1977
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  •  222 [F.No. 317/48/76-WT] - Whether deposit under ?own your telephone? scheme is ?asset? within the meaning of clause (e)  Dated 10/06/1977
    SECTION 2(e) l ASSETS 1553. Whether deposit under own your telephone scheme is asset within the meaning of clause (e) 1. The Board have examined the question whether the deposit made under own y... Read More
  •  221 - Section 69D of the Income-tax Act?Clarification regarding  Dated 06/06/1977
    SECTION 69D l AMOUNT BORROWED/REPAID ON HUNDI 520. Whether provisions of the section are applicable to darshani hundi transactions 1. Reference is invited to Boards Circular No. 208 [F. No. 208/... Read More
  •  220 - Section 40A(3) of the Income-Tax Act, 1961?Rule 6DD(J) of the Income-Tax Rules, 1962? Clarification regarding  Dated 31/05/1977
    Section 40A(3) of the Income-Tax Act, 1961Rule 6DD(J) of the Income-Tax Rules, 1962 Clarification regarding Circular No. 220-CBDT F. No. 206/17/76-IT, AII, dated 31-5-1977CBDT Bulletin Tech. XXII... Read More
  •  219 [F. No. 333/1/76-GT] - Realignment of profit sharing ratio among partners - Method of determination of value of gift arising thereby in the case of partner who has right to share in assets of firm  Dated 30/05/1977
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  •  218 - Investment in national savings certificate etc.?exemption of holdings in the name of minor children  Dated 30/04/1977
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  •  385/12/77-IT(B) - Facility of payment of direct taxes through all branches of State Bank of India and other authorised banks by cash/cheque/draft  Dated 31/03/1977
    1068. Facility of payment of direct taxes through all branches of State Bank of India and other authorised banks by cash/cheque/draft 1. Up to March 31, 1976, income-tax and other direct taxes we... Read More
  •  217 - Instructions for deduction of tax at source from winnings from lottery or crossword puzzle during financial year 1977-78  Dated 31/03/1977
    FINANCIAL YEAR 1977-78 Instructions for deduction of tax at source from winnings from lottery or crossword puzzle during financial year 1977-78 at the rates specified in Part II of First Schedule... Read More
  •  216 - Instructions for deduction of tax at source from insurance commission during financial year 1977-78 at the rates specified in Part II of First Schedule to Finance (No. 2) Bill, 1977  Dated 31/03/1977
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  •  215 - Instructions for deduction of tax at source from interest on securities during financial year 1977-78 at the rates specified in Part III of First Schedule to Finance Bill, 1977  Dated 31/03/1977
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  •  214 - Instructions for deduction of tax at source from salary during financial year 1977-78 at the rates specified in Part III of First Schedule to Finance (No. 2) Bill, 1977  Dated 30/03/1977
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  •  213 - Textile made wholly or mainly of cotton - Item 21 of Ninth Schedule - Interpretation of word ?mainly? - Sub-clause (iii) of clause (b) of sub-section (2)  Dated 14/03/1977
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  •  18 - Procedure for receipt & filing of Tax Returns  Dated 14/03/1977
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  •  F. No. 10/3/76?WS/DOMS - Procedure for Receipt and Filling of Tax Returns  Dated 14/03/1977
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  •  212 - Section 32(1)(iii) of the Income-Tax Act, 1961?meaning of "Actually written off"?Clarification regarding  Dated 26/02/1977
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  •  211 - Section 10(5) of the Income-tax Act, 1961?meaning of "Home District"?Clarification regarding  Dated 26/02/1977
    Section 10(5) of the Income-tax Act, 1961meaning of Home DistrictClarification regarding Circular No. 211, dated 26th February, 1977CBDT F. No. 184/29/76-IT(AI), CBDT Bulletin Tech. XXII/ 733. ... Read More
  •  210 - The Companies (Temporary Restrictions on Dividends) Amendment Act, 1975?Deferred Dividends?Whether taxable in the year of deduction Clarification regarding  Dated 25/02/1977
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  •  209-CBDT F. No. 212/485/76-IT(A-II) - Section 244(1A) of the Income-tax Act? Need for Giving Appeal Effects, Etc., Promptly  Dated 11/01/1977
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  •  208 - Hundies?Payments by account payee cheques ?Section 69D of the Income-tax Act, 1961? Clarification regarding  Dated 15/11/1976
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  •  17 - Utilisation of Information in Application under Section 230A?Inter-related Actions under various Direct Taxes  Dated 28/10/1976
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  •  43 - Estimates Committee?29th Report (7th Lok Sabha) recommendations?Made in para 2.35  Dated 22/10/1976
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  •  17 - Utilisation of Information in Application under Section 230A?Inter-related Actions under various Direct Taxes?  Dated 28/09/1976
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  •  207?F. No. 220/20/76-IT-AII - Explanation to section 185(1) of the Income Tax Act, 1961?Filing of form No. 12A in the case of Karta of H.U.F. being a partner in a firm - Clarification regarding  Dated 24/09/1976
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  •  206 - The Payment of Bonus (Amendment) Act, 1976 amendment to section 36(1)(ii) of the Income-Tax Act, 1961?Effect thereof?Clarification regarding  Dated 09/08/1976
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  •  16 - Receipt & Filing of Application for Tax Clearance Certificate under Section 230A of the Income-tax Act 1961  Dated 06/08/1976
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  •  205 - Maintenance of books of account?Section 44AA of the Income-Tax Act, 1961?Date from which effective?Clarification regarding  Dated 27/07/1976
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  •  204 - TAXATION LAWS (AMENDMENT) ACT, 1975  Dated 24/07/1976
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  •  203 - Disallowances of expenditure on advertisements in souvenirs  Dated 16/07/1976
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  •  202 - FINANCE ACT, 1976 - CIRCULAR NO. 202, DATED 5-7-1976  Dated 05/07/1976
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  •  201 - Summary assessment scheme?Steps taken for accelerating the pace of assessments  Dated 05/07/1976
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  •  14 - Review of forms in ITNS series - Amended specimen regarding ?  Dated 03/07/1976
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  •  200 - Disallowance of expenditure on advertisement in souvenirs  Dated 28/06/1976
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  •  13 - PROCEDURE FOR RECEIPT & FILING OF TAX RETURNS  Dated 03/06/1976
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  •  12 - Action Plan for Tax Recovery Officers For 1976-77  Dated 17/05/1976
    DOMS CIRCULAR NO. 12, Dated 17-5-1976 DIRECTORATE OF ORGANISATION MANAGEMENT SERVICES (INCOME-TAX), AIWAN-E-GHALIB, MATA SUNDRI LANE, NEW DELHI 110001. . . . . . . F.No. 14/2/76-DOMS/89... Read More
  •  10 - Review of forms in ITNS series ?Amended specimen regarding ?  Dated 22/04/1976
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  •  197 - TAXATION LAWS (AMENDMENT) ACT, 1975  Dated 17/04/1976
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  •  11 - Proceedings under sections 144A and 144B of the Income-tax Act, 1961 - Procedural Instructions regarding  Dated 08/04/1976
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  •  192 - Expenditure incurred by employers on training of apprentices covered under the Apprentices Act 1961?Allowability thereof?section 37(1) of the Income-tax Act, 1961?Clarification regarding  Dated 10/03/1976
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  •  9 - Review of forms in ITNS series-Amended specimen regarding ?  Dated 12/02/1976
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  •  189 - Allowance of development rebate?Clarification regarding  Dated 30/01/1976
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  •  188 [F. No. 142/(7)/74-TPL] - Whether notifications fixing rate of interest issued under rule 6 have only prospective effect  Dated 06/01/1976
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  •  187 - Section 80-O of the Income-tax Act, 1961 ? Guidelines for approval of agreements  Dated 23/12/1975
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  •  186 - Income-tax Clearance Certificate to Contractors?Issue of? Denial on Levy of Penalty for Concealment/Conviction?Instructions Regarding  Dated 23/12/1975
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  •  185 - Exemption limit of income raised from Rs. 6,000 to Rs. 8,000 by Finance (Amendment) Act, 1975 - Employers permitted to make adjustments of tax deducted at source against tax deductible from salaries  Dated 18/12/1975
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  •  8 - Review of forms in ITNS Series Amended specimen regarding ?  Dated 26/11/1975
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  •  184 - The voluntary disclosure of income and wealth ordinance 1975?Clarification regarding  Dated 14/11/1975
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  •  183 - The voluntary disclosure of income and wealth ordinance, 1975?Clarification regarding  Dated 11/11/1975
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  •  181 - The voluntary disclosure of income and wealth ordinance, 1975-Clarification regarding  Dated 25/10/1975
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  •  180 - The compulsory deposit scheme (Income-tax payers) Act, 1974 and the scheme framed thereunder- Erroneous deposit made ? Refund thereof ? Procedure regarding  Dated 24/10/1975
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  •  179 - TAXATION LAWS (AMENDMENT) ACT, 1975  Dated 30/09/1975
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  •  178 - Deductions permissible under section 80G of the Income-tax Act, 1961 in respect of donations to Prime Minister's National Relief Fund ? Proof regarding  Dated 23/09/1975
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  •  177 - FINANCE (AMENDMENT) ACT, 1975 - CIRCULAR NO. 177, DATED 15-9-1975  Dated 15/09/1975
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  •  174 - Clubbing of minor son's/wife's share of income from firm where father/husband is a partner as Karta of the HUF etc. U/S. 64 of the I.T. Act, 1961?Guidelines thereof  Dated 19/08/1975
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  •  175 - Recovery of tax arrears?Instructions regarding  Dated 14/08/1975
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  •  172 - Income-Tax (Double Taxation Relief) (Dominions) Rules, 1956 ? Sections 90 and 91 of the Income Tax Act, 1961  Dated 08/07/1975
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  •  171 - Income-tax (Double Taxation Relief) (Aden) Rules, 1953 ? Sections 90 and 91 of the Income-Tax Act, 1961  Dated 08/07/1975
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  •  170 - Continuation of Development Rebate in certain cases?Explanation to Section 16(b) of the Finance Act, 1974?Coal fired equipment includes producer gas plants?Clarification regarding  Dated 30/06/1975
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  •  169 - FINANCE ACT, 1975 - CIRCULAR NO. 169, DATED 23-6-1975  Dated 23/06/1975
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  •  168 [F. No. 275/43/75-ITJ] - Instructions for deduction of tax at source from interest other than interest on securities during financial year 1975-76  Dated 09/06/1975
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  •  167 - Instructions for deduction of tax at source from insurance commission during financial year 1975-76 at the rates specified in Part II of First Schedule to Finance Act, 1975  Dated 09/06/1975
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  •  166 - Deduction of tax at source?Income-tax deduction from salaries during 1975-76.  Dated 09/06/1975
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  •  165 - Deduction of Income-tax at Source?Section 194B of the Income-tax Act, 1961?Deduction from Lottery and Crossword Puzzle Prizes?Financial Year 1975-76  Dated 09/06/1975
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  •  164 [F. No. 329/3/73-GT - 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  Dated 04/06/1975
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  •  163 [WITHDRAWN BY CIRCULAR NO. 7/2009, DATED 22-10-2009] - Non-Residents?Income Accruing or Arising through or from Business connection in India?Liability to Tax?Section 9 of the Income-tax Act, 1961  Dated 29/05/1975
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  •  162A - Grant of approval to consultancy concerns under section 35D(2)(a) of the Income-Tax Act, 1961  Dated 27/05/1975
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  •  162 - Income-tax Clearance Certificate to Contractors?Issue of?Denial on Levy of Penalty for Concealment/Conviction?Instructions Regarding  Dated 24/03/1975
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  •  161 - Instructions for deduction of tax at source from salary during financial year 1975-76 at the rates specified in Part III of First Schedule to Finance Bill, 1975 and Finance (Amendment) Act, 1975  Dated 22/03/1975
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  •  160 - 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  Dated 18/03/1975
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  •  7 - Duties & Functions of Inspectors  Dated 29/01/1975
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  •  159 - INTEREST-TAX ACT, 1974 - CIRCULAR NO. 159, DATED 31-12-1974  Dated 31/12/1974
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  •  158 - Amendment to section 10(3) of the Income-tax Act, 1961?Effect of withdrawal of tax exemption in respect of receipts of casual and non-recurring nature on the liability to tax of gift  Dated 27/12/1974
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  •  157?CBDT F. No. 228/8/73-IT(A-II) - Assessment of discretionery trusts under section 164/166 of the I.T. Act 1961? Correct procedure  Dated 26/12/1974
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  •  156 - Levy of income-tax on residents on income arising in and received in India from Ceylon on blocked deposit accounts in banks?Clarification regarding  Dated 23/12/1974
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  •  155 - Deduction of Tax at source under Section 195 of the Income Tax Act, 1961 from payments to Non-resident where tax is to be Borne by the Payer  Dated 21/12/1974
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  •  154 - Assessment of film producers and distributors?Amortisation of cost of production of films and acquiring of distribution rights?Instructions regarding  Dated 05/12/1974
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  •  153 - Provident Funds?Recognition under Section 3(1) of Part A of the Fourth Schedule to Income-tax Act, 1961  Dated 30/11/1974
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  •  152 - Deduction of Tax at source under Section 195 of the Income Tax Act, 1961, from payments to Non-residents  Dated 27/11/1974
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  •  151 - Foreign Technical Collaboration?Payments for technical know-how, etc.?Admissibility and taxation of payments in the assessments of Indian and foreign participants to the collaboration  Dated 25/11/1974
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  •  150 - Income-tax (Third Amendment) Rules, 1974 -Amendment of rule 3(a)(i) of the Income-tax Rules, 1962  Dated 19/11/1974
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  •  149 - Discrepancies in the figures of certified demand as per the registers of income-tax officers/ Income-tax officers, collection and tax recovery officers  Dated 18/11/1974
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  •  148 - COMPULSORY DEPOSIT  Dated 15/11/1974
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  •  147 CBDT F. No. 275/80/74-ITJ - Deduction of Income-tax from Salary under Section 192 of the Income-tax Act, 1961?  Dated 28/10/1974
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  •  145 - DIRECT TAXES (AMENDMENT) ACT, 1974 - CIRCULAR NO. 145, DATED 9-9-1974  Dated 09/09/1974
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  •  144 - FINANCE (NO. 2) ACT, 1974 - CIRCULAR NO. 144, DATED 9-9-1974  Dated 09/09/1974
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  •  143 - 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  Dated 20/08/1974
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  •  142 - Taxability of subsidy?Revenue receipt or capital receipt?10 per cent central outright grant of subsidy scheme, 1971?Clarification regarding  Dated 05/08/1974
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  •  143 - Audit report under Section 12A(b) of the Income-tax Act, 1961.  Dated 02/08/1974
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  •  141 [F. No. 400/2/74-ITCC] - Date of encashment of cheque is the date of payment of tax in terms of rule 81 of Treasury Rules  Dated 23/07/1974
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  •  140 - Approval of agreement for the purposes of section 80MM?Guidelines framed thereof.  Dated 06/07/1974
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  •  138 - FINANCE ACT, 1974 - CIRCULAR NO. 138, DATED 17-6-1974  Dated 17/06/1974
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  •  137 - Computation of Capital Gains Tax?Sale of motor car?Proviso to sections 43(1), Sub-clause (B) of Explanation 1 to section 32(1), section 43(6) and 50(1)?Clarification regarding  Dated 13/06/1974
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  •  134 [F.No. 275/12/74-ITJ] - 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  Dated 16/05/1974
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  •  133 - 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  Dated 29/03/1974
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  •  132 - Applicability of section 52(2) of the Income-Tax Act, 1961?Clarification regarding  Dated 26/03/1974
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  •  131 - 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  Dated 18/03/1974
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  •  130 - Income-tax (Amendment) Rules, 1974?Amendment of rule 3 relating to valuation of perquisites?Explanatory Notes on  Dated 16/03/1974
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  •  129 - 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  Dated 12/03/1974
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  •  139 [F. No. 275/51/74-ITJ] - 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  Dated 21/02/1974
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  •  128 [F. No. 133(98) 73-TPL] - Amendments made by Income-tax (Amendment) Act, 1973 in sections 269D and 269P - Implications explained  Dated 02/02/1974
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  •  127 - Agreement for Avoidance of Double Taxation of income between India and Pakistan  Dated 10/01/1974
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  •  126 - FINANCE ACT, 1973 - CIRCULAR NO. 126, DATED 26-11-1973  Dated 26/11/1973
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  •  125 - Documents etc. filed before the Income-tax authorities?Amount Court fee or stamp duty to be charged  Dated 26/11/1973
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  •  4 - -  Dated 15/11/1973
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  •  2 - XIX/V/9-Proper Co-ordination between Assessments under different DIRECT TAX Laws  Dated 15/11/1973
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  •  124 - Provision of section 80MM of the Income-tax Act, 1961?Guidelines for approval of agreements  Dated 13/11/1973
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  •  81 - Order under section 119(2)(a) read with Section 119(2)(b)?Penalty orders surviving cancelled/ set aside assessments?The Board's authorisation for taking action u/s 154  Dated 06/03/1972
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  •  60 - Instructions for deduction of tax at source from salaries during financial year 1971-72 at the rates specified in Part III of First Schedule to Finance (No. 2) Bill, 1971  Dated 05/06/1971
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  •  59 - Instructions for deduction of tax at source from interest on securities during the financial year 1971-72 at the rates speci­fied in Part III of First Schedule to Finance (No. 2) Bill, 1971  Dated 03/06/1971
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  •  57 - Scope of the term 'Mineral Oil'?Item 3 of Part IV of the First Schedule to the Finance Act, 1964, Item 3 of Part III of the First Schedule to the Finance Act, 1965  Dated 23/03/1971
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  •  56 - TAXATION LAWS (AMENDMENT) ACT, 1970 ? CIRCULAR NO. 56, DATED 19-3-1971  Dated 19/03/1971
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  •  54 - Instructions for deduction of tax at source from interest on securities during the financial year 1971-72 at the rates speci­fied in Part III of First Schedule to Finance (No. 2) Bill, 1971  Dated 16/03/1971
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  •  77 - The Companies (Surcharge on Income-tax) Act 1971-Explanatory Notes on  Dated 08/02/1971
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  •  53 - Super Profits Act, 1973 and Companies (Profits) Sur-tax Act, 1964 ?Clarification regarding  Dated 11/01/1971
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  •  I/256?CBDT F. No. 67/30/69-IT A.II ?CBDT Bulletin Tech. XVII/I/3, page 5 - Issue of Income-tax Verification/Clearance Certificates?Criteria to be followed by Income-tax Officers?Instructions Regarding  Dated 04/01/1971
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  •  52 - Income-tax Act, 1961?section 11?Capital gains arising to charitable or religious trusts on sale of Investment?Treatment of  Dated 30/12/1970
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  •  51 - Section 13 of the Income-tax Act, 1961, as Substituted by the Finance Act, 1970?Clarification Regarding  Dated 23/12/1970
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  •  49 - Deduction of tax at source?Rounding off of tax?Clarification regarding  Dated 16/11/1970
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  •  48 - Income-tax Act, 1961?Section 194 A read with Section 197(1)(2)?Income by way of Interest other than 'Interest on Securities'?Deduction of Tax at Source?Instructions Regarding  Dated 07/11/1970
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  •  47 - Provision towards service gratuity to employees ?Allowance regarding  Dated 21/09/1970
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  •  45 - FINANCE ACT, 1970 - CIRCULAR NO. 45, DATED 2-9-1970  Dated 02/09/1970
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  •  44 - 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  Dated 04/08/1970
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  •  43 [F.No. 12/98/69-ITJ] - Whether non-deduction of tax is only in respect of interest credited to Non-resident (External) Account and not to all types of non-resident accounts  Dated 20/06/1970
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  •  42 [F. No. 275/62/70-ITJ] - Banks exempted from deducting tax at source from interest paid on deposits under clause (vii) of sub-section (3) from 1-4-1970  Dated 20/06/1970
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  •  40 - 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  Dated 11/05/1970
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  •  39 - Double Taxation Avoidance Agreement between India and Republic of France  Dated 13/04/1970
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  •  38 - Income tax Act, 1961?Sec. 193 r/w s. 197(1)(2)?Interest on Government securities?Rates of tax applicable during the year 1970-71 as proposed in the Finance Bill, 1970  Dated 07/04/1970
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  •  36 - Instructions for deduction of tax at source from salary during financial year 1970-71 at the rates specified in Part III of First Schedule to Finance Bill, 1970  Dated 25/03/1970
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  •  35 - 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  Dated 24/03/1970
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  •  34 - Section 40A(3) of the Income-tax Act, 1961? Payments in excess of Rs. 2,500 to be made by crossed cheques or crossed bank draft?Clarification regarding  Dated 05/03/1970
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  •  33 - Section 40A(5) of the Income-tax Act, 1961?Payment of a sum exceeding Rs. 2,500 by crossed bank draft or cheque?Proof of question regarding  Dated 29/12/1969
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  •  32 - Benefit, amenity or perquisites allowed to employees by companies?Restriction imposed by Section 40(c)(iii), now section 40(a)(v) of the Income-tax Act, 1961  Dated 29/10/1969
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  •  31 - Whether term ?artist? includes photographers and TV cameramen for the purposes of deduction under the section  Dated 25/10/1969
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  •  30 - Amortisation of cost of production/cost of acquiring distribution rights of films - Assessments of film producers/distributors - General guidelines for allowance thereof  Dated 04/10/1969
    358. Amortisation of cost of production/cost of acquiring distribution rights of films - Assessments of film producers/distributors - General guidelines for allowance thereof1 clarification 1 1.... Read More
  •  F. No. 9/269/68-IT(Audit) - Mistake Commented on in the Audit Report, 1969?Practice of Income-tax Officers Blindly Adopting the Draft Assessment Orders left by the Predecessors?Instructions regarding  Dated 03/10/1969
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  •  16 - Admissibility of professional tax as revenue expenditure under section 37(1) of I.T. Act, 1961  Dated 18/09/1969
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  •  28 - 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)  Dated 20/08/1969
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  •  27 - Sections 35B and 35C of the Income-Tax Act, 1961?Expenditure incurred in?Directly through joint export promotion arrangements or through an approved association or body  Dated 16/08/1969
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  •  26 - Development Rebate allowed in respect of asset sold to Government  Dated 06/08/1969
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  •  24 [F. No. 6/22/68-IT(A-I)] - Whether production of motion pictures amounts to manufacture or processing of goods within the meaning of section 104(4)(a)  Dated 23/07/1969
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  •  23 [WITHDRAWN BY CIRCULAR NO. 7/2009, DATED 22-10-2009] - Income accruing or arising through or from business connection in India - Non-residents - Liability to tax under clause (i) of sub-section (1)  Dated 23/07/1969
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  •  22 - FINANCE ACT, 1969 - CIRCULAR NO. 22, DATED 17-7-1969  Dated 17/07/1969
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  •  21 - Norms and principles to be applied in assessing foreign/Indian participants in technical collaboration  Dated 09/07/1969
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  •  19 - Disallowance of expenditure on advertisements in souvenirs  Dated 13/06/1969
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  •  18 [F.No. 17/25/69-WT] - Cases where tolerance margin of 25 per cent is exceeded because of disallowance of disputed tax liability - Whether penalty imposable for concealment of wealth  Dated 12/06/1969
    1633. Cases where tolerance margin of 25 per cent is exceeded because of disallowance of disputed tax liability - Whether penalty imposable for concealment of wealth 1. The Board have received re... Read More
  •  17 - Whether annuity receivable under annuity deposit scheme is covered within the meaning of clause (e)(iv)  Dated 10/06/1969
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  •  15 - 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  Dated 08/05/1969
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  •  13 [F. No. 12/224/68-ITCC] - Whether non-resident person (corporate as also non-corporate) owning 4 per cent  Dated 14/04/1969
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  •  10 - 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  Dated 26/03/1969
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  •  9 - 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  Dated 25/03/1969
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  •  8 [F. No. 23/1/69-IT(A-II)] - Requirements to be satisfied by applicants for being eligible for concession envisaged under the section  Dated 24/03/1969
    1513. Requirements to be satisfied by applicants for being eligible for concession envisaged under the section 1. Section 280ZA provides for the issue of tax credit certificates to public compani... Read More
  •  5 - Persons migrating from West/East Pakistan, Burma, East African countries, namely, Mozambique, Zanzibar, Kenya, Tanzania and Uganda  Dated 20/02/1969
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  •  4 - Pensions received from abroad by pensioners residing in India - Taxability under clause (iii) of sub-section (1)  Dated 20/02/1969
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  •  2 [F.No. 1/164/68-TPL] - Whether instructions issued in 1966 to bar person responsible for paying interest from taking cognizance of tax exemption or abatement certificate issued by ITO  Dated 06/02/1969
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  •  1 [F. No. 4/28/68-WT] - Ownership flats of members of tenant co-partnership societies - Whether exempt under clause (iv) of sub-section (1)  Dated 27/01/1969
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  •  14-P (LVIII-36), F. No. 35/2/68-IT (AI) - Deduction of tax at source from Salary?Grant of relief in respect of conveyance which is exempt under Section 10(14) of Income-tax Act, 1961  Dated 23/12/1968
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  •  13 - Applicability of Section 23A of the Indian Income-tax Act, 1922, Section 104 of the Income-tax Act, 1961  Dated 05/12/1968
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  •  Board's Circular No. 25-D(LI-3) of 1968 - Daily Collection Register? Entry of Collection in the posting in the Demand & Collection Register and filing of challans ? Control over ? Responsibilities of Headclerk and ITO  Dated 30/11/1968
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  •  23-D(XL-71) of 1968 F. No. 91/84/67-ITJ - Production of records before the Court-effect of section 138(1) of the Income-tax Act, 1961, as amended by the Finance Act, 1964  Dated 29/11/1968
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  •  12-P - Section 11?Charitable Trusts?Income required to be applied for charitable purposes?Instructions regarding  Dated 26/11/1968
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  •  Board's Circular No. 1/4/68-IT(A.III), the , CBDT Bulletin No. XV/II/200, page 577. - Strengthening of central circles  Dated 25/11/1968
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  •  11-P(XIX) - Development Rebate on rollers used in Sugar Industry?Admissibility of  Dated 16/11/1968
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  •  10-P (V-68) of 1968 - Completion of assessments originally made under section 144 of the Income-tax Act and reopened under section 146 and also set aside in appeals?Prescription for the time limit?Instructions regarding  Dated 15/10/1968
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  •  9-P - Payment of Tax on Self-assessment under section 140A of the Income-tax Act, 1961?Supply of challan alongwith return of income?Instructions regarding  Dated 14/10/1968
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  •  8(XIX-18) - Development Rebate Reserve?Utilisation for distribution by way of dividend?Section 34 of the Income-tax Act, 1961  Dated 17/08/1968
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  •  19D - Searches and seizures ? Of premises occupied by persons other than one in whose name authorisation for search was issued ? Instructions regarding  Dated 13/08/1968
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  •  7-P(XXX) - Allowance of development rebate in cases where the development rebate reserve created is in excess of the statutory percentage?Instructions Regarding  Dated 08/08/1968
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  •  Board's Circular No. 17-D (XLV-27) of 1968, CBDT Bulletin No. XIV/II/77 - Publication of names under section 287 of the Income-tax Act, 1961?List of persons on whom penalty of not less than Rs. 5,000 is imposed, Publication to be made only after Tribunal's orders  Dated 03/08/1968
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  •  6-P - FINANCE ACT, 1968 ? CIRCULAR NO. 6-P, DATED 6-7-1968, CIRCULAR NO, 4-P [LXXVI-65], DATED 7-6-1968  Dated 06/07/1968
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  •  5-P(LXX-6) of 1968 - Section 11?Charitable Trusts?Income required to be applied for charitable purposes?Instructions Regarding  Dated 19/06/1968
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  •  14-D - G.I.R. No.?Indication of?Income-tax Returns, challans etc.  Dated 10/06/1968
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  •  13D(III-15) of 1968 - Expeditious disposal of appeals involving large revenue ? Instructions regarding  Dated 30/05/1968
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  •  11-D(XL-70) of 1968 - Manipulation of Records by Income-tax Officer?Instructions regarding  Dated 28/05/1968
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  •  Board's Circular No. 8-D (LIII-8) of 1968, CBDT Bulletin No. XIV/II/35, page 286 - Repatriates from Zanzibar?Profit made on sale proceeds of stock-in-trade brought from Zanzibar?Taxability?Instructions regarding  Dated 22/04/1968
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  •  7-D(XLV-26) of 1968 - Betting with book-makers at racing centres - Misuse of?Checking of?Instructions regarding  Dated 04/04/1968
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  •  Boards Circular No. 6-D (LXXVI-64) of 1968 ?from CBDT Bulletin No. XIV/II/6?Page 245 - Levy of Interest under Section 220(2) of the Income-tax Act, 1961  Dated 29/03/1968
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  •  3-P - Documents etc. filed before the Income-Tax authorities?Amount of court fee or Stamp Duty to be charged  Dated 20/02/1968
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  •  Board's Circular No. 2-P(XV-6) of 1968, CBDT Bulletin No. XIV/II/ 32 - The Super Profits Tax Act, 1963 ? Rule I of the Second Schedule ? Computation of Capital  Dated 05/02/1968
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  •  Board's Circular No. 3-D (LXXII-21) of 1968, Bulletin No. XIV/II/3 - Recovery of Tax?Adjustment of refund against the demand kept in Abeyance under the provisions of Section 220(7)?Instructions regarding?  Dated 29/01/1968
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  •  1-P(XV-5) of 1968 - The Companies (Profits) Surtax Act, 1964 ? Rule 2 (ii) of the Second Schedule ? Treatment of the amount standing to the credit of "Reserve for unexpired risks"  Dated 23/01/1968
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  •  Board's Circular No. 18-D (V-58) of 1967, from CBDT Bulletin No. XIII/II/19, Page 209 - Issue of Notices under Section 46(5A) of the Income-tax Act, 1922/226(3) of the Income-Tax Act, 1961  Dated 16/11/1967
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  •  Board's Circular F. No. 12/55/64-IT(B), dated 4-1-1967?CBDT Bulletin XIII/II/7 page 16 - Issue of Certificate for Deduction of Tax at lower Section 197 Rate/Nil rate?Section 197(1) and Proviso to Section 194?Instructions Regarding  Dated 04/11/1967
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  •  2 (WT) - Valuation of unquoted equity shares of investment companies, holding companies, etc. - Guidelines therefor  Dated 31/10/1967
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  •  5-P - FINANCE (NO. 2) ACT, 1967 - CIRCULAR NO. 5-P, DATED 9-10-1967  Dated 09/10/1967
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  •  14-D(XXV-27) of 1967 - Partnership income from unregistered firm?Set old Act?Treatment of?Instruction regarding  Dated 02/08/1967
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  •  12-D (LVIII-35) of 1967 - Entertainment allowance paid by companies to their employees?Whether to be treated as entertainment expenditure for the purpose of section 37(2)?Instructions regarding  Dated 19/07/1967
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  •  11-D(XLV-24) - Penalty and Prosecution?Penalties under section 271(1)(c) of the Income-tax Act, 1961?Instructions regarding  Dated 19/07/1967
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  •  Board's Circular No. 10-E(II-9) of 1967 dated 15-7-1967 from CBDT Bulletin No. XIII/II/81 page 107 - Certificates for deduction of Tax at lower/nil rates-issue of?Instructions Regarding  Dated 15/07/1967
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  •  8D - East African Countries?Migrant assessees?Claims for transfer of funds?Evidence regarding  Dated 22/05/1967
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  •  Board's Circular No. 6-D (XLV-23) of 1967, CBDT Bulletin XIII/II/41 - Levy of Penalty under Section 221(1)?Clarification regarding  Dated 06/05/1967
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  •  7D - Powers under section 133A of the Income-tax Act, 1961? Proper exercise of Instructions regarding  Dated 03/05/1967
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  •  5-D - Provisional assessment under section 141?Whether carried forward development rebate to be deducted  Dated 14/04/1967
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  •  Board's Circular No. 4-D (LXXIII-16) of 1967?CBDT XIII/II/4, Page 10 - Recovery of Interest under Section 222(2)?Rules 118 and 119 of the Income-tax Rules, 1962?Instructions Regarding  Dated 04/04/1967
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  •  Board's circular No. 3-D(XXI-20) of 1967, dated 30th March, 1967?CBDT Bulletin XIII/II/3 page 9 - Assessment of Dividend Income and Credit for Tax deducted at source in a case where the Beneficial Shareholder is other than the Registered Shareholder?Instructions Regarding  Dated 30/03/1967
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  •  Board's Cir. No. 2-D(XXV-26) of 1967, CBDT Bulletin XIII/II/2 - Cancellation of registration wrongly granted to a firm ? Procedure regarding  Dated 10/03/1967
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  •  F. No. 83/103/66-IT(B) - Audit of Central Revenues by the Comptroller and Auditor General?Detection of mistakes?Explanation of Officials concerned and action taken thereon?Report regarding  Dated 27/01/1967
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  •  Board's Circular F. No. 12/40/66-IT(B), CBDT Bulletin XIII/II/1 - Rounding off of tax, interest penalty, refund etc. to the nearest multiple of one rupee?Section 288B of the Income-tax Act, 1961 ?Clarification regarding  Dated 25/01/1967
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  •  8-D (WT) of 1966 - Whether words ?set up? used in clause (xxi) of sub-section (1) mean ?commencement of operations to establish? - Effect of Supreme Court decision in Ramaraju Surgical Cotton Mills? case  Dated 23/12/1966
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  •  22/26/66-IT(A-I) - Exemption of remuneration of foreign technicians under sub-clauses (vii) and (viia) of clause (6)  Dated 16/11/1966
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  •  28-D(XLV-22) - When provisions of Explanation to sub-section (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  Dated 31/10/1966
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  •  26-D(XLVII-22) - Estate growing tea, coffee, etc. - Basis for allocation of expenses on account of repairs, etc. - To be followed for assessment year 1966-67 onwards  Dated 10/10/1966
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  •  25D(XIX-16) - Enhanced rate of development rebate as specified in sub-section (1)(iii) as it stood before April 1, 1968  Dated 10/10/1966
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  •  5-D(WT) of 1966 - Adjustments to be made for ?global valuation? under sub-section (2)(a) - Rules 2B, 2C, 2D, 2E, 2F and 2G - Instructions for general guidance  Dated 18/09/1966
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  •  6D(V-54), - Salient features of Export Scheme explained  Dated 14/09/1966
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  •  4-P - FINANCE ACT, 1966 - CIRCULAR NO. 4-P, DATED 21-7-1966  Dated 21/07/1966
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  •  2-P(XXXIV-4) - Procedure for deduction of tax at source from interest on securities registered in the name of bank on behalf of its constituents  Dated 16/05/1966
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  •  3P (XXI-19) [F. No. 1(40)-TPL] - Procedure for deduction of tax at source from dividends on shares registered in the name of a bank on behalf of its constituents  Dated 01/05/1966
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  •  9-D (LIII-6) - Computation of relief under the section - Basis therefor  Dated 17/03/1966
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  •  2(LVIII-32)-D of 1966 - Salary and pension received from foreign Governments - Whether taxable under the head ?Salaries?  Dated 21/02/1966
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  •  5-D(LXXVI-51) - Scope of the section explained in relation to expression ?building? used in sub-section (1) and time limit for filing particulars  Dated 09/02/1966
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  •  4-D(XXV-25) - 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)  Dated 31/01/1966
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  •  3(II-8) - Whether only advance tax actually paid should be taken into account for determining percentage of tax paid  Dated 22/01/1966
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  •  1-D(IV-53) - Royalty/dead rent paid under Mineral Concession Rules, 1960 - Whether allowable as revenue deduction  Dated 20/01/1966
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  •  35-D (XLVII-20) - 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  Dated 24/11/1965
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  •  3-P - FINANCE ACT, 1965 AND FINANCE (NO. 2) ACT, 1965 -CIRCULAR NO. 3-P, DATED 11-10-1965  Dated 11/10/1965
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  •  29-D(XIX-14) - Claim for depreciation - Where required particulars have not been furnished  Dated 31/08/1965
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  •  2-P(XI-6) [F. No. 10/67/65-IT(A-I)], dated 23-8-1965. - Commitment charge payable by party on unused portion of loan - Whether permissible as revenue deduction  Dated 23/08/1965
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  •  17(XL-36) - Fees for inspection of assessment and other records for obtaining copies of documents  Dated 28/06/1965
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  •  F. No, 12/80/64?IT(B) - Payments by cheque?Date from which interest payable?Instructions Regarding?Section 214  Dated 01/03/1965
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  •  P(XXI-16) of 1965 - Whether liquidator has to deduct tax at source before he pays into liquidation account any money falling within the meaning of section 555(1)(b) of the Companies Act  Dated 08/01/1965
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  •  30 - 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  Dated 30/11/1964
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  •  4-P - Expressions ?salary? and ?year? as used in clause (10) as it stood prior to its substitution by Finance Act, 1974 - Interpretation of  Dated 06/08/1964
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  •  3P(XXV-22) [F. No. 3(16)-63/TPL] - 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  Dated 29/07/1964
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  •  20 (LXXVI) - Provisions relating to annuity deposits contained in Chapter XXII-A explained  Dated 07/07/1964
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  •  20D - FINANCE ACT, 1964 ? CIRCULAR NO. 20D, DATED 7-7-1964  Dated 07/07/1964
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  •  19-D(XL-62) - Whether persons not authorised to appear under section 288 could be permitted to produce books of account or documents  Dated 03/07/1964
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  •  18-D(XL-61) - 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  Dated 03/07/1964
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  •  2-D(WT) of 1964 - Valuation of right to receive compensation on abolition of zamindari estates - Instruction laying down general guidelines  Dated 15/05/1964
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  •  11/68/63-TPL - Expression ?Indian rate of tax? in clause (ii) of Explanation to the section - Interpretation of  Dated 13/12/1963
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  •  1-D(SPT) - Certain queries pertaining to computation of chargeable profits under rules 1, 2 and 3 of First Schedule to Super Profits Tax Act, 1963 answered  Dated 28/10/1963
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  •  1(15)-63/TPL - FINANCE ACT, 1963 ? CIRCULAR NO. 1(15)-63/TPL, DATED 8-9-1963  Dated 08/09/1963
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  •  40(XLVII-16) - Allowance of development rebate in respect of ship/machinery and plant  Dated 03/12/1962
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  •  1(108)62-TPL - Co-operative societies carrying on business of banking?Allowances for realisation expenses and interest on moneys borrowed?Section 8 of the 1922 Act  Dated 03/11/1962
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  •  31 (LXXVII-5)-D - Asset inherited by assessee from person who in turn had inherited from another person - How cost of acquisition of asset should be determined  Dated 21/09/1962
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  •  23 - Facility of sending refund, at the request of assessee, by means of money order in case where amount does not exceed Rs. 250  Dated 03/08/1962
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  •  22D - FINANCE (NO. 2) ACT, 1962 ? CIRCULAR NO. 22D, DATED 1-8-1962  Dated 01/08/1962
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  •  12(IV-10) [F. No. 1(23)-62/TPL] - 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)  Dated 04/05/1962
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  •  1 (XLVII-12) - Collection charges earned by employers under pay roll savings scheme - Whether liable to be taxed in the hands of recipient-employer  Dated 16/01/1962
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  •  20 (II-4) - Persons wishing to make payments to branch office of foreign banks to apply to ITO having jurisdiction over such branches for a certificate authorising payment without deduction of tax at source  Dated 03/08/1961
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  •  11(XXIII-24) - Scholarships to meet cost of education - Specific cases where they have been treated as exempt from tax under clause (16)  Dated 04/04/1961
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  •  31 (LIXVI-10) [F. No. 46/43/60-IT] - Requirement of issue of exemption certificates to Indian nationals proceeding abroad temporarily - Modification of  Dated 15/11/1960
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  •  4 - When amount of managing agency commission surrendered by managing agents, other than managing agents  Dated 15/09/1960
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  •  23(XXXIX-4)-D [relevant extracts] [F. No. 4(124)-60/TPL] - Speculation loss carried forward from earlier years or current speculation loss - Whether should be adjusted against current speculation profits before allowing any other loss  Dated 12/09/1960
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  •  23D (XXXIX) [F. No. 412/(4)60/TPL] - 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  Dated 12/09/1960
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  •  22(XXIII-22) [F. No. 42/60-IT(A-I)] - State awards for films - Exemption from tax  Dated 12/09/1960
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  •  7-D - Whether transfer of shares referred to in sub-section (1) includes transmission of shares by operation of law  Dated 23/06/1960
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  •  3-GT - Provisions of the section providing for advance payment of tax and allowing rebate thereon at the time of regular assessment explained  Dated 03/06/1960
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  •  3-D(WT) of 1960 - Assessment of erstwhile rulers of Indian States - Treatment to be accorded to certain items of assets  Dated 01/04/1960
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  •  3-D (W.T.) of 1960 - Assessments of Rulers - Treatment to be accorded to certain special items of assets - Instructions regarding  Dated 01/04/1960
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  •  2-D (WT) of 1960 - Whether expression ?agricultural land? used in clause (e)(i)/(ii) means land used for agricultural purposes irrespective of whether such land is assessed to land revenue  Dated 26/02/1960
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  •  5-D (WT) - Extension of time for payment of part of tax attributable to shares of companies having substantial assets in foreign company but prevented from making remittances to India  Dated 03/08/1959
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  •  14(LXXVI-31) [F. No. 1 (25)-59 TPL] - Procedure for deduction of tax at source from dividends on shares registered in the name of a bank on behalf of its constituents  Dated 04/07/1959
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  •  13 (LXXVI-30) - Procedure for deduction of tax at source from interest on securities registered in the name of bank on behalf of its constituents  Dated 04/07/1959
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  •  2-GT - Types of cases covered within the definition of ?previous year? for the purposes of gift-tax - Definition enlarged by Finance Act, 1959  Dated 19/06/1959
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  •  2(WT) - Tax, penalty, etc., payable under Direct Tax Laws - Whether deductible as ?debts owed? from net wealth  Dated 29/05/1959
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  •  1(WT) - Application of global valuation method where certain assets are omitted from balance-sheet altogether  Dated 11/05/1959
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  •  4 - Amortisation of cost of production/cost of acquiring distribution rights of films - Assessments of film producers/distributors - General guidelines for allowance thereof  Dated 09/04/1959
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  •  1 [F. No. 1(6)/58-GT] - When amount of managing agency commission surrendered by managing agents, other than managing agents who are public limited companies  Dated 07/04/1959
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  •  36 (XL-52) - 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  Dated 19/11/1958
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  •  12-D (WT) of 1958 - While determining global value of business undertaking, WTO directed to guard against any attempt of reducing artificially book value of business assets - Instances of such cases pointed out  Dated 19/11/1958
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  •  11-D(WT) - Business carried on in India through agent and stocks are consigned to agent for sale on behalf of principal company  Dated 17/11/1958
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  •  7-GT [F. No. 1(6)/58-GT] - When amount of managing agency commission surrendered by managing agents, other than managing agents who are public limited companies  Dated 22/09/1958
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  •  8-D(WT) of 1958 - 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  Dated 08/08/1958
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  •  6-D (WT) - Whether AAC acting under section 23(5) can dismiss admitted appeal if assessee fails to appear on date of hearing  Dated 12/06/1958
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  •  10-D (WT) - Investments in 10-year treasury savings deposit/15-year annuity certificates in the name of wife and/or minor child - Whether exempt under clause (xvi) of sub-section (1)  Dated 29/05/1958
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  •  9 (XL-48) - 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  Dated 18/05/1958
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  •  8-D (LXXVI-22) - Indian banks or branches of foreign banks not to be asked to produce books of account, etc., maintained outside India  Dated 13/05/1958
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  •  4-D (WT) of 1958 - Whether words ?set up? used in clause (xxi) of sub-section (1) mean ?commencement of operations to establish?  Dated 01/05/1958
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  •  3 (WT) - Location of assets - Instructions for general guidance  Dated 28/09/1957
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  •  14(LXXV-12)-D - Distributable income as defined in section 109(1) - Items to be excluded from gross total income  Dated 01/03/1957
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  •  50(XL-43) of 1956 - 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  Dated 28/12/1956
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  •  49(XXIII-12) - Scholarships to meet cost of education - Specific cases where they have been treated as exempt from tax under clause (16)  Dated 13/12/1956
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  •  29(LXXV-10) - Whether section 104 applies to profits and gains of companies  Dated 21/07/1956
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  •  23 - 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  Dated 09/07/1956
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  •  33(LXXVI-5) - Special allowance or benefit being reasonable and not disproportionately high - No details of expenses actually incurred need be  Dated 01/08/1955
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  •  26(LXXVI-3) [F. No. 4(53)-IT/54] - 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  Dated 07/07/1955
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  •  27(LIIX-2) - Allowance of development rebate in respect of ship/machinery and plant - Detailed note explaining provisions of section 33  Dated 06/07/1955
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  •  20(XXI-6) of 1955 - 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  Dated 10/05/1955
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  •  14(XL-35) of 1955 - Claim for depreciation - Department not to take benefit of assessee?s ignorance  Dated 11/04/1955
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  •  13(102)-IT/53 - 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  Dated 08/09/1954
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  •  21(XLVII-36) [F. No. 13(100)-IT/53], dated 12-7-1954. - Managing agency commission surrendered wholly or in part by managing agents - When it should not be taxed in their hands  Dated 12/07/1954
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  •  11 (XLVII-6) - Managing agency commission surrendered wholly or in part by managing agents - When it should not be taxed in their hands  Dated 18/05/1954
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  •  26(XLVII-5) - Managing agency commission surrendered wholly or in part by managing agents - When it should not be taxed in their hands  Dated 21/10/1953
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  •  17(XXXVII-1) [F. No. 26(26)-IT/53] - 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  Dated 17/07/1953
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  •  43(XIX-4)-D of 1952 - 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  Dated 17/11/1952
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  •  41/V/6/D of 1952 [F. No. 27(44)/II of 1952] - Interest on doubtful debts credited to suspense account  Dated 06/10/1952
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  •  28 [21-IT/5] - Receipt to be given for deduction of tax at source by disbursing officer to Government officer - Revised form prescribed  Dated 21/02/1952
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  •  47(XXIV-I) - Auditor?s certificate in non-company cases - Consideration thereof while completing assessment and other matters connected therewith  Dated 18/02/1952
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  •  7(XLIII-4) [C. No. 56(I)(IT/52] - Deduction of tax at source in the case of non-resident shareholders and salaried employees - Non-resident exercising option of being assessed on the basis of world income - Procedure therefor  Dated 31/01/1952
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  •  69(XIX-3) [F. No. 27(31)-IT/51], dated 27-11-1951 - Fluorescent lights - Expenditure on installation thereof - Correct treatment in the hands of assessees  Dated 27/11/1951
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  •  38-D(LXIII-1) [F.No. 35(16)/IT/50] - 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  Dated 09/07/1951
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  •  2 [C. No. 21(25)-IT/50] - Whether term ?any Indian university incorporated by any law for the time being in force? applies to universities of Part B States - Rule 46 of the 1922 Rules corresponding to rule 51 of the 1962 Rules  Dated 23/02/1951
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  •  1 [C. No. 13(82)-IT/50] - 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  Dated 25/01/1951
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  •  1-D - Amortisation of cost of production/cost of acquiring distribution rights of films - Assessments of film producers/distributors - General guidelines for allowance thereof  Dated 04/01/1951
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  •  5 [C. No. 35(20)-IT/49] - 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  Dated 06/09/1950
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  •  4 [C. No. 27(3)-IT/50] - Foreign visits of directors, etc. - Criterion for allowance as business deduction  Dated 19/06/1950
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  •  27 - Bad debts - Whether claims of banks should be automatically allowed in their entirety in their assessments under clause (vii) of sub-section (1)  Dated 22/03/1950
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  •  10-D [C. No. 9(22)-IT/47] - Supply of copies of assessment orders to assessees along with demand notice  Dated 15/04/1948
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  •  22 [R. Dis. 51 (14)-IT-47] - Whether life insurance companies are liable to capital gains tax in respect of profits arising from sale of any of their assets  Dated 23/09/1947
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  •  3 [R Disc. No. 27(50)-IT/46], dated 26-3-1946 - Labour welfare expenditure - Treatment thereof for the purposes of its deduction as revenue expenditure  Dated 26/03/1946
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  •  2 [C. No. 27(8)-IT/46] - Sales tax proceedings expenditure - Whether allowable by way of revenue expenditure  Dated 08/03/1946
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  •  31 [R. Disc. No. 61(4)-IT/44] - Assessment of registered firm on non-resident partner?s share of income - Rate at which tax is to be charged  Dated 02/12/1944
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  •  20 of 1944 [C. No. 4(13)-IT/44] - 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  Dated 15/07/1944
    Section 16(3)(a) of the 1922 Act - Loss incurred by wife or minor childRight of set-off under section 24(1) and (2) of the 1992 Act Attention is invited to the Boards Circular No. 35 of 1941, on ... Read More
  •  13 [C. No. 27(29)-IT/43] - 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  Dated 24/05/1944
    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 1. Attention is invited to the ... Read More
  •  36 [R Dis. No. 54(13)-IT/43] - Air raid precaution - Expenditure thereon - Whether admissible as business deduction  Dated 24/11/1943
    Air raid precaution - Expenditure thereon - Whether admissible as business deduction The Board have decided that ARP expenditure incurred by insurance companies should be treated on the same pr... Read More
  •  33 [R. Disc. No. 27(80)-IT/43] - Trade marks - Cost of deposit and registration under Trade Marks Act, 1940 - Whether admissible as revenue expenditure  Dated 12/11/1943
    Trade marks - Cost of deposit and registration under Trade Marks Act, 1940 - Whether admissible as revenue expenditure The question has arisen whether the cost of deposit and registration of trad... Read More
  •  32 [F. No. 27(21)-IT/43] - 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  Dated 22/10/1943
    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 1. Cases have ... Read More
  •  22 [R Disc. No. 27(53)-IT/43] - Lease renewal - Legal expenses incurred in connection therewith - Whether admissible deduction  Dated 23/06/1943
    Lease renewal - Legal expenses incurred in connection therewith - Whether admissible deduction 1. The Board have, following the practice obtaining in the United Kingdom, decided that legal expens... Read More
  •  19 [R. Dis. No. 23(31)-IT/43] - Animal-driven vehicles maintained for business purposes - Rate of depreciation - General rate to be applied  Dated 12/05/1943
    Animal-driven vehicles maintained for business purposes - Rate of depreciation - General rate to be applied The Board has decided that animal-driven vehicles used for purposes of a business, prof... Read More
  •  13 [C. No. 19(24)-IT/42] - Air raid precaution - Expenditure thereon - Whether admissible as business deduction  Dated 06/04/1943
    Air raid precaution - Expenditure thereon - Whether admissible as business deduction 1. Attention is invited to paragraph 5 of Boards Circular No. 42 [C. No. 19(7)IT/42], dated 22-8-1942 [Clarifi... Read More
  •  9 [R. Dis. No. 27(4)-IT/43] - Depreciation on assets acquired under the hire-purchase agreement - Conditions subject to which it is to be allowed  Dated 23/03/1943
    Depreciation on assets acquired under the hire-purchase agreement - Conditions subject to which it is to be allowed The following instructions are issued for dealing with cases in which an asset ... Read More
  •  7 of 1942 - British and other foreign shipping companies - Assessment of  Dated 10/12/1942
    British and other foreign shipping companies - Assessment of 1. The Board has decided that the instructions which appeared in paragraphs 112 and 113 of the Income-tax Manual (7th Edition) and whi... Read More
  •  52 - 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)  Dated 06/11/1942
    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)] In the United Kingdom... Read More
  •  48 [C. No. 19(22)-IT/42] - Air raid precaution - Expenditure thereon - Whether admissible as business deduction  Dated 16/10/1942
    Air raid precaution - Expenditure thereon - Whether admissible as business deduction 1. The Board has decided that the outlay incurred by factories on approved camouflage measures should, like ex... Read More
  •  42 [C. No. 19(7)-IT/42] - Air raid precaution - Expenditure thereon - Whether admissible as business deduction  Dated 22/08/1942
    Air raid precaution - Expenditure thereon - Whether admissible as business deduction 1. In the Boards Circular No. 25 [R. Dis. No. 27(26)-IT/41], dated 15-5-1941 [Clarification 2], the following ... Read More
  •  26 (7)-IT/42 - Liability to income-tax of trustees and other persons acting in fiduciary capacity - Personal liability under section 34 of 1922 Act  Dated 14/08/1942
    Sections 161 to 176 Liability in special cases SECTION 161 l LIABILITY OF REPRESENTATIVE ASSESSEE Liability to income-tax of trustees and other persons acting in fiduciary capacity - Personal li... Read More
  •  36 - Destruction of insured plant and machinery - Compensation received from insurance company - Whether should be left out of account for computing balancing charge  Dated 06/08/1942
    Destruction of insured plant and machinery - Compensation received from insurance company - Whether should be left out of account for computing balancing charge Recoveries of insurance money in r... Read More
  •  7 [C. No. 27(17)-IT/41], - 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]  Dated 10/02/1942
    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] CLARIFICATION 1 1. The Board has decided th... Read More
  •  3 of 1942 - Administrative instructions for guidance of Income-tax Officers on matters pertaining to assessment  Dated 16/01/1942
    Administrative instructions for guidance of Income-tax Officers on matters pertaining to assessment 1. As a result of a joint discussion with several Indian Chambers of Commerce in Calcutta, the... Read More
  •  25 [R Dis. No. 27(26)-IT/41] - Air raid precaution - Expenditure thereon - Whether admissible as business deduction  Dated 15/05/1941
    Air raid precaution - Expenditure thereon - Whether admissible as business deduction 1. The question has arisen whether expenditure incurred by an assessee on air raid precautions in connection w... Read More
  •  71 of 1940 - Interpretation of rule 2(b) of the Schedule to section 10(7) of the 1922 Act regarding property income included in the actuarial surplus  Dated 04/11/1940
    Interpretation of rule 2(b) of the Schedule to section 10(7) of the 1922 Act regarding property income included in the actuarial surplus Some doubt has been expressed as to whether in computing t... Read More
  •  27(19)-11/39 - 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  Dated 21/08/1940
    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 ... Read More
  •  28 [C. No. 589-IT/38] - Various issues pertaining to authorisation in favour of authorised representative and stamp duty payable thereon clarified  Dated 22/08/1939
    Various issues pertaining to authorisation in favour of authorised representative and stamp duty payable thereon clarified 1. In the Boards Circular No. 12 [R. Dis. No. 58(9)-IT/38], dated 7-6-1... Read More
  •  12 [R. Dis. No. 58(9)-IT/38] - Various issues pertaining to authorisation in favour of authorised representative and stamp duty payable thereon clarified  Dated 07/06/1939
    Various issues pertaining to authorisation in favour of authorised representative and stamp duty payable thereon clarified 1. The person authorised by an assessee in writing to attend on his beh... Read More
  •  37 [R. Disc. No. 557-IT/32] - Tea bushes - Expenditure incurred by tea estates on upkeep thereof - Whether capital or revenue expenditure  Dated 07/12/1932
    Tea bushes - Expenditure incurred by tea estates on upkeep thereof- Whether capital or revenue expenditure 1. The Board have carefully considered the questions relating to the classification for ... Read More