74.  See also Letter [F. No. 12/71/65-IT(B)(Extract)], dated 5-3-1966, Circular No. 504, dated  8-2-1988, Circular No. 483, dated 4-3-1987, Circular No. 147, dated 28-10-1974, Letter [F.No. 237/4/75-A & PAC], dated 23-11-1976, Circular No. 285, dated 21-10-1980, Circular No. 586, dated 28-11-1990, Circular No. 707, dated 11-7-1995, Circular No. 756, dated  10-10-1997, Circular No. 758, dated 7-11-1997, Circular No. 761, dated 13-1-1998, Circular No. 9/2003, dated 18-11-2003, Circular No. 6/2004, dated 6-12-2004 [read with corrigendum 275/192/2004-IT(B), dated 25-1-2005] and Circular No. 11/2006, dated 16-11-2006. For details, see Taxmann’s Master Guide to Income-tax Act.