72. See also Circular No. 719, dated 22-8-1995, Circular No. 744, dated 6-5-1996, Circular No. 796, dated 10-10-2000, Circular No. 797, dated 10-10-2000, Circular No. 8/2003, dated 18-9-2003 and Circular No. 4/2005, dated 27-6-2005. For details, see Taxmann’s Master Guide to Income-tax Act.