53.  See  also Circular No. 307, dated 23-6-1981, Circular No. 412, dated 2-3-1985, Circular No. 639, dated 13-11-1992, Circular No. 792, dated 21-6-2000, Circular No. 795, dated 1-9-2000, Circular No. 10/2001, dated 19-7-2001, Circular No. 10/2003, dated 24-12-2003, Circular No. 9/2006, dated 10-10-2006, Circular No. 10/2006, dated 16-10-2006, Circular No.  12/2006, dated 27-11-2006 and Circular No. 5/2007, dated 26-7-2007. For details, see Taxmann’s Master Guide to Income-tax Act.

        For relevant case laws, see Taxmann’s Master Guide to Income-tax Act.