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  •  AST Instruction No.86 - User Manual for unblocking of refunds falling under various blocked refunds categories-regarding  Dated 09/11/2010
    AST Instruction No.86, dated 9-11-2010 DIRECTOREATE OF INCOME TAX (SYSTEMS) ARA Centre, Ground Floor, E-2, Jhandewalan Extension, New Delhi-110055 Tel. No. : 011-23593179 Fax: 011:2361567... Read More
  •  TDS instruction No. 41 - Enhancement in the functionality of TDS software – reg.  Dated 09/11/2010
    Enhancement in the functionality of TDS software reg. TDS instruction No. 41 [F.No.SW/TDS/2/2/06-DIT(S)-II][VOL.II], Dated 09-11- 2010 The following additional features and enhancements have bee... Read More
  •  28 - ENHANCEMENTS IN TDS MODULE AND PROCESSING OF 4TH QUARTER OF SALARY TDS RETURNS – REGARDING  Dated 02/11/2010
    Enhancements in TDS module and Processing of 4th quarter of Salary TDS returns regarding TDS INSTRUCTION NO. 28 [F.No.SW/TDS/2/2//06-DIT(S)-II], Dated 02-11-2010 As per the amended provisions of... Read More
  •  44 - Manual Posting of challan of Regular Assessment tax(400) to IRLA- regarding  Dated 29/09/2010
    Tel : 011 23519118 Fax : 011 23519119 Email oltas@incometaxindia.gov.in DIRECTORATE OF INCOME TAX (SYSTEMS) ARA Centre, Ground Floor, E-2, Jhandewalan Extension, New Delhi-110055 OLTAS IN... Read More
  •  AST Instruction No 84 - Second Cycle of CASS for returns filed during Financial Year 2009-10-Selection of cases for scrutiny through Computer Assisted Selection of Cases (CASS) program on parameter decided by CBDT-Reg.  Dated 27/08/2010
    AST- Instruction No 84, dated 27-8-2010 Tel. No. : 011-23676480, 23524236, 23519110 Fax : 011-23555705 DIRECTORATE OF INCOME TAX (SYSTEMS) ARA Centre, Ground Floor, E-2, Jhandewalan Extens... Read More
  •  AST - Instruction No.83 - 1st Cycle of CASS for returns filed during Financial Year 2009-10-Selection of cases for scrutiny through Computer Assisted Selection of cases (CASS) program on parameters decided by CBDT - Regarding  Dated 10/08/2010
    AST - Instruction No.83, Dated: 10-8-2010 Tel. No. : 011-23593179 Fax : 011-23615679 DIRECTOREATE OF INCOME TAX (SYSTEMS) ARA Centre, Ground Floor, E-2, Jhandevvalan Extension, New Delhi-110055 F... Read More
  •  AST - Instruction No.81 - Instruction of using User Manual Saral -II for A.Y. 2010-11 on AST - Regarding  Dated 04/08/2010
    AST - Instruction No.81, Dated: 4-8-2010 Tel.No. : 011-23593179 Fax : 011-23615679 DIRECTOREATE OF INCOME TAX (SYSTEMS) ARA Centre, Ground Floor, E-2, Jhandewalan Extension, New Delhi-110055 F.No... Read More
  •  80 - Adjustment of Refund order "Payment to Income tax" through Refund Banker - Regarding  Dated 04/08/2010
    AST - Instruction No.80, Dated: 4-8-2010 Tel. No.: 011-23593179 Fax: 011:23615679 DIRECTOREATE OF INCOME TAX (SYSTEMS) ARA Centre, Ground Floor, E-2, Jhandewalan Extension, New Delhi-110055 [... Read More
  •  5 - Processing of returns of assessment year 2009-10 - Steps to clear backlog  Dated 21/07/2010
    Instruction Income-tax Act Processing of returns of assessment year 2009-10 - Steps to clear backlog Instruction No. 05/2010 [F. No. 225/25/2010-IT(A-II), dated 21-7-2010 The issue of processi... Read More
  •  4 - Profits and gains from business of trading in alcoholic liquor, forest produce, scrap, etc. - Instruction regarding issue of certificate of lower collection of tax at source under section 206C(9)  Dated 21/07/2010
    Instruction Income-tax Act Section 206C of the Income-tax Act, 1961 - Collection of tax at source - Profits and gains from business of trading in alcoholic liquor, forest produce, scrap, etc. -... Read More
  •  CIB Instruction No. 36 - Query on CIB transactions and Updation of PAN in non-PAN CIB data – reg.  Dated 06/07/2010
    CIB Instruction No. 36, dated 6-7-2010 [F. No. 1/11/CIB/Soft/94-DIT(S)/Vol. II] To, The Director of Income tax (CIB), Ahmedabad/Bangalore/Bhopal/Bhubaneswar/Chandigarh/Chennai/Delhi/Guwah... Read More
  •  40 - CLEAN UP OF TAN DATABASE RELATING TO CENTRAL/STATE GOVERNMENT ON ANALYSIS OF TAN DATABASE, IT IS SEEN THAT IN SUBSTANTIAL NUMBER OF CASES THOUGH – REG.  Dated 30/06/2010
    Clean up of TAN database relating to Central/State Government On analysis of TAN database, it is seen that in substantial number of cases though reg. TDS instruction No. 40 [F.No. SW/TDS/2/2/09-... Read More
  •  39 - ENHANCEMENT IN THE FUNCTIONALITY OF TDS SOFTWARE FOR GENERATING MULTIPLE CERTIFICATES FOR NO DEDUCTION/COLLECTION OF TAX OR DEDUCTION  Dated 28/06/2010
    Enhancement in the functionality of TDS software for generating multiple certificates for no deduction/collection of tax or deduction/collection of tax at lower rates under section 197/206C of the... Read More
  •  4 - CBN Instruction No. 4 [F. No. SW/3/3/96/01-DIT(S)/Vol IX], Dated :17-6-2010  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 - CBN Circular No. 1 [F. No. SW/3/3/96/01-DIT(S)/Vol IX]-2901-02, Dated :17-6-2010  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 - PAN Circular No 5 [F.No.SW/3/31/2005/01-DIT(S)/2799-2800], Dated : 14-6-2010  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
  •  4 - Deduction of tax at source - Certificate of lower deduction or non-deduction of tax at source - Instructions for issue of certificate under section 197 mandatorily through ITD system  Dated 25/05/2010
    Instruction Income-tax Act Section 197 of the Income-tax Act, 1961 - Deduction of tax at source - Certificate of lower deduction or non-deduction of tax at source - Instructions for issue of cer... Read More
  •  AST- Instruction No 79 - On line approval of high value refunds AST Instruction No.79  Dated 03/05/2010
    AST- Instruction No 79, Dated : 3-5-2010 Tel. No. : 011-23593179 Fax : 011-23615679 DIRECTORATE OF INCOME TAX (SYSTEMS) ARA Centre, Ground Floor, E-2, Jhandewalan Extension, New Delhi-110055... Read More
  •  3 - Section 43(5) of the Income-tax Act, 1961 - Speculative transactions - Clarification regarding allowing losses on account of forex derivatives  Dated 23/03/2010
    INSTRUCTION income-tax act Section 43(5) of the Income-tax Act, 1961 - Speculative transactions - Clarification regarding allowing losses on account of forex derivatives Instruction No. 03/2010,... Read More
  •  2 - Periodicity of meetings of Committees of Write-off of irrecoverable demands and raising of monetary ceiling - Modification in Instruction No. 16/2003, dated 18-11-2003  Dated 18/03/2010
    Income-tax Act Instruction Periodicity of meetings of Committees of Write-off of irrecoverable demands and raising of monetary ceiling - Modification in Instruction No. 16/2003, dated 18-11-2003... Read More
  •  1 - Processing of returns of assessment year 2008-09 - Steps to clear the backlog  Dated 25/02/2010
    Instruction Income-tax Act Processing of returns of assessment year 2008-09 - Steps to clear the backlog Instruction No. 1/2010[F. No. 225/25/2010/ITA(II)], Dated 25-2-2010 The issue of process... Read More
  •  38 - NEW FUNCTIONALITY IN THE TDS SOFTWARE FOR GENERATING MULTIPLE CERTIFICATES FOR NO DEDUCTION/COLLECTION OF TAX OR DEDUCTION/COLLECTION OF TAX AT LOWER RATES UNDER SECTION 197/206C OF THE INCOME-TAX ACT  Dated 15/02/2010
    New functionality in the TDS software for generating multiple certificates for no deduction/collection of tax or deduction/collection of tax at lower rates under section 197/206C of the Income-t... Read More
  •  CIB Instruction No. 35 [F. No. 1/11/CIB/Soft/94-DIT(S)/Vol. II/] - MODIFICATION IN CIB SOFTWARE - REG.  Dated 04/02/2010
    Modification in CIB Software- reg. CIB Instruction No. 35 [F. No. 1/11/CIB/Soft/94-DIT(S)/Vol. II/], Dated 4-2-2010 Tel/Fax : 011-23515018 FAX: 011-23519119 E-mail: air@incometaxindia.gov.in... Read More
  •  7 - Section 197 of the Income-tax Act, 1961 - Deduction of tax at source - Certificate of lower deduction or non-deduction of tax at source - Where approval of Commissioner (TDS)  Dated 22/12/2009
    INSTRUCTION INCOME-TAX ACT Section 197 of the Income-tax Act, 1961 - Deduction of tax at source - Certificate of lower deduction or non-deduction of tax at source - Where approval of Commissione... Read More
  •  6 - Section 144A of the Income-tax Act, 1961 - Joint Commissioner, power to issue directions in certain cases - Scheme for improving quality of assessments  Dated 18/12/2009
    Statutes taxman - volume 186 [2010] 186 taxman . . . (St. ) INSTRUCTION INCOME-TAX ACT Section 144A of the Income-tax Act, 1961 - Joint Commissioner, power to issue directions in certain case... Read More
  •  43 - Population of more than one AO codes against the TDS OLTAS payments under section 195– International Taxation- regarding-  Dated 16/12/2009
    Population of more than one AO codes against the TDS OLTAS payments under section 195 International Taxation- regarding- OLTAS INSTRUCTION NO. 43, Dated: 16.12.2009 TDS on foreign remittance... Read More
  •  42 - Release of an utility to enable AOs send old refunds through refund banker - regarding.  Dated 16/12/2009
    Release of an utility to enable AOs send old refunds through refund banker - regarding. OLTAS INSTRUCTION NO. 42, Dated: 16.12.2009 The Directorate has received feedback from various RCCs th... Read More
  •  37 - NEW FUNCTIONALITY IN THE TDS SOFTWARE FOR VIEWING CERTIFICATES RELATING FORM 15CA IN RELATION TO REMITTANCES TO NON-RESIDENTS UNDER SECTION 195(6) OF THE INCOME TAX ACT.  Dated 08/12/2009
    New functionality in the TDS software for viewing certificates relating Form 15CA in relation to remittances to non-residents under section 195(6) of the Income Tax Act. Tds INSTRUCTION NO. 37... Read More
  •  CIB Instruction No. 34 [F. No. 1/11/CIB/Soft/94-DIT(S)/Vol. II/] - Modification in CIB Software to provide access of ITS to Range heads- Reg.  Dated 08/12/2009
    Modification in CIB Software to provide access of ITS to Range heads- reg. CIB Instruction No. 34 [F. No. 1/11/CIB/Soft/94-DIT(S)/Vol. II/], Dated 8-12-2009 Tel: 011-23519118 FAX: 011-23519119... Read More
  •  CIB Instruction No. 33 [F. No. 1/11/CIB/Soft/94-DIT(S)/Vol. II/] - Modification in CIB Software - Reg.  Dated 04/12/2009
    Modification in CIB Software - reg. CIB Instruction No. 33 [F. No. 1/11/CIB/Soft/94-DIT(S)/Vol. II/], Dated 4-12-2009 Tel: 011-23519118 FAX: 011-23519119 To, The Director of Income tax (CIB)... Read More
  •  41 - Release of New facilities/Enhancement in OLTAS module –withdrawal of facilities/reports based on t_clean_challan table- regarding.  Dated 29/11/2009
    Release of New facilities/Enhancement in OLTAS module withdrawal of facilities/reports based on t_clean_challan table- regarding. OLTAS INSTRUCTION NO. 41, Dated: 29.11.2009 It has been decid... Read More
  •  CIB Instruction No. 32[F. No. 1/11/CIB/Soft/94-DIT(S)/Vol. II/] - Global Access of Individual Transactions Statement (ITS) data across all RCCs/database – Reg.  Dated 09/11/2009
    Global Access of Individual Transactions Statement (ITS) data across all RCCs/database reg. CIB Instruction No. 32[F. No. 1/11/CIB/Soft/94-DIT(S)/Vol. II/], Dated 09.11.2009 Tel: 011-23519118 F... Read More
  •  40 - Release of a utility to allow Assessing Officers to claim challan lying at other RCCs/CCs owing to population of wrong PAN/TAN -regarding.  Dated 01/10/2009
    Release of a utility to allow Assessing Officers to claim challan lying at other RCCs/CCs owing to population of wrong PAN/TAN -regarding. OLTAS INSTRUCTION NO. 40, Dated: 01.10.2009 Please... Read More
  •  39 - Enhancement of OLTAS- Allowing Inspectors of field formations to claim outstation challan lying in suspense at other RCCs/CC - matter regarding-.  Dated 09/09/2009
    Enhancement of OLTAS- Allowing Inspectors of field formations to claim outstation challan lying in suspense at other RCCs/CC - matter regarding-. OLTAS INSTRUCTION NO. 39 Dated: 09.09.2009 S... Read More
  •  38 - Enhancement of DCR/DRR and ZAO detailed account report –Now OLTAS challan table based- matter regarding-.  Dated 02/09/2009
    Enhancement of DCR/DRR and ZAO detailed account report Now OLTAS challan table based- matter regarding-. OLTAS INSTRUCTION NO. 38, Dated: 02.09.2009 During the TAS era the Daily Collection R... Read More
  •  CIB Instruction No. 31 [F. No. 1/11/CIB/Soft/94-DIT(S)/Vol. II/] - Consolidated report for DIT(CIB) and (2) resolving stuck process – reg.  Dated 31/08/2009
    Consolidated report for DIT(CIB) and (2) resolving stuck process reg. CIB Instruction No. 31 [F. No. 1/11/CIB/Soft/94-DIT(S)/Vol. II/], Dated 31-8-2009 Tel: 011-23519118 FAX: 011-23519119 To,... Read More
  •  CIB Instruction No. 30 [F. No. 1/11/CIB/Soft/94-DIT(S)/Vol. II/] - Supplementary information in respect of Annual Information return and ITS Menu - Reg.  Dated 31/08/2009
    Supplementary information in respect of Annual Information return and ITS Menu - Reg. CIB Instruction No. 30 [F. No. 1/11/CIB/Soft/94-DIT(S)/Vol. II/], Dated 31-8-2009 Tel.: 011-23519118 FAX :... Read More
  •  37 - Parameterisation of AO and DO limits for suspense claim – matter regarding-Ref : OLTAS INSTRUCTION NO. 14, dated 04.07.05 (copy enclosed)  Dated 21/08/2009
    Parameterisation of AO and DO limits for suspense claim matter regarding-Ref : OLTAS INSTRUCTION NO. 14, dated 04.07.05 (copy enclosed) OLTAS INSTRUCTION NO. 37, Dated: 21.08.2009 Kindly refe... Read More
  •  76 - Synchronization of AO codes and Reconciliation of RCC PAN data with NCC - regarding  Dated 10/08/2009
    AIS INSTRUCTION No 76, DATED 10-8-2009 [F.No.SW/3/25/98/01-DIT(S)] To The CCsIT / CsIT / CsIT(CO) 36 Computer Centre Sir/Madam, Subject : Synchronization of AO codes and Reconciliation of RC... Read More
  •  36 - Utility in ITD application to provide/view OLTAS data-reg  Dated 29/07/2009
    Utility in ITD application to provide/view OLTAS data-reg OLTAS INSTRUCTION NO. 36, Dated: 29.07.09 Based on feedback from the field the Directorate has provided a facility in OLTAS module t... Read More
  •  5 - Withdrawal of Instruction No. 1829, dated 21-9-1989 - Guidelines regarding taxability of Non-Residents engaged in the execution of Power Projects on Turnkey Basis  Dated 20/07/2009
    INSTRUCTION INCOME-TAX ACT Withdrawal of Instruction No. 1829, dated 21-9-1989 - Guidelines regarding taxability of Non-Residents engaged in the execution of Power Projects on Turnkey Basis Ins... Read More
  •  MMS Instruction No. 8 [F.No.:RMS/MMS/2006/01-DIT(S)] - RELEASE OF UPGRADED VERSION OF MMS SOFTWARE FOR— DATA ENTRY OF EMPLOYEE DETAILS - REG  Dated 07/07/2009
    RELEASE OF UPGRADED VERSION OF MMS SOFTWARE FOR DATA ENTRY OF EMPLOYEE DETAILS - REG MMS Instruction No. 8, dated 7-7-2009 [F.No.:RMS/MMS/2006/01-DIT(S)] To The Chief Commissioner of Income-tax... Read More
  •  35 - Facility provided to save query output of challan detail screen of OLTAS-31(PAN based collection) in Excel sheet.  Dated 03/07/2009
    Facility provided to save query output of challan detail screen of OLTAS-31(PAN based collection) in Excel sheet. OLTAS INSTRUCTION NO. 35, Dated: 03.07.09 As you are aware that vide OLTAS In... Read More
  •  4 - Clarification regarding deduction under section 80-IB(10) in respect of undertakings developing building and housing projects  Dated 30/06/2009
    Clarification regarding deduction under section 80-IB(10) in respect of undertakings developing building and housing projects Instruction No. 4/2009, dated 30-6-2009 Under sub-section (10) of s... Read More
  •  AIS INSTRUCTION No 75 - Disallow PAN allotment in old jurisdictions and disallow PAN transfer to old jurisdictions - regarding  Dated 12/06/2009
    AIS INSTRUCTION No 75, DATED 12-6-2009 [F.No.SW/3/25/98/01-DIT(S)] To The CCsIT / CsIT / CsIT(CO) 36 Computer Centre Sir/Madam, Subject : Disallow PAN allotment in old jurisdictions and disa... Read More
  •  CIB Instruction No. 29 [F. No. 1/11/CIB/Soft/94-DIT(S)/Vol.II/] - CIB Data upload through excel sheets- Change in process of CIB data upload – reg.  Dated 11/06/2009
    CIB Data upload through excel sheets- Change in process of CIB data upload reg. CIB Instruction No. 29 [F. No. 1/11/CIB/Soft/94-DIT(S)/Vol.II/], Dated: 11-6-2009 Tel. : 011-23519118 FAX: 011-23... Read More
  •  3 - TDS on commission paid by MTNL/BSNL to owners of PCO under section 194H of Income-tax Act, 1961  Dated 08/05/2009
    INSTRUCTION INCOME TAX ACT TDS on commission paid by MTNL/BSNL to owners of PCO under section 194H of Income-tax Act, 1961. Instruction No. 3/2009, dated 8-5-2009 A number of representations h... Read More
  •  36 - NEW FUNCTIONALITY IN THE TDS SOFTWARE FOR ISSUING CERTIFICATES FOR NO DEDUCTION/COLLECTION OF TAX OR DEDUCTION/COLLECTION OF TAX AT LOWER RATES UNDER SECTION 197/206C OF THE INCOME-TAX ACT  Dated 15/04/2009
    New functionality in the TDS software for issuing certificates for no deduction/collection of tax or deduction/collection of tax at lower rates under section 197/206C of the Income-tax Act TDS in... Read More
  •  2 - Clarification regarding deduction under section 10B  Dated 09/03/2009
    Instruction Income-tax Act Clarification regarding deduction under section 10B Instruction No. 02/2009, Dated 9-3-2009 Section 10B of the Income-tax Act provides for exemption of income in case... Read More
  •  CIB Instruction No. 28 [No. 1/11/CIB/Soft/94-DIT(S)/Vol.II/] - Changed process in 3 tier-AIR data file upload-& Report Generation - reg.  Dated 05/03/2009
    Changed process in 3 tier-AIR data file upload- Report Generation - reg. CIB Instruction No. 28 [No. 1/11/CIB/Soft/94-DIT(S)/Vol.II/], Dated: 5-3-2009 Tel No.: 011-23519118 FAX No.: 011-2351911... Read More
  •  CIB Instruction No. 27 [F. No. 1/11/CIB/Soft/94-DIT(S)/Vol.II/] - Work Procedure for uploading CIB data in 3-tier Environment at PDC, Delhi -reg.  Dated 04/03/2009
    Work Procedure for uploading CIB data in 3-tier Environment at PDC, Delhi -reg. CIB Instruction No. 27 [F. No. 1/11/CIB/Soft/94-DIT(S)/Vol.II/], Dated 4-3-2009 Tel No.: 011-23519118 FAX No.:... Read More
  •  34 - Shifting of OLTAS Instruction No. 31 query and some reports on BCP (Business Continuity Processing) server - matter regarding  Dated 19/02/2009
    Shifting of OLTAS Instruction No. 31 query and some reports on BCP (Business Continuity Processing) server - matter regarding- OLTAS INSTRUCTION NO. 34, Dated: 19.02.09 The CCsIT/CsIT/Addl. C... Read More
  •  1 - Utilization of information in the Annual Information Returns (AIRs) relating to financial year 2007-08 (assessment year 2008-09) and subsequent years  Dated 12/02/2009
    INSTRUCTION INCOME-TAX ACT Utilization of information in the Annual Information Returns (AIRs) relating to financial year 2007-08 (assessment year 2008-09) and subsequent years. Instruction No. 0... Read More
  •  CIB Instruction No. 26 [F. NO. 1/11/CIB/SOFT/94-DIT(S)] - AIR data upload by RCCs/CCs in 3 tier environment - reg.  Dated 13/01/2009
    AIR data upload by RCCs/CCs in 3 tier environment - reg. CIB Instruction No. 26 [F. NO. 1/11/CIB/SOFT/94-DIT(S)], Dated 13-1-2009 Tel No.: 011-23515018 FAX No.: 011-23555705 To, The Commissi... Read More
  •  33 - Release of a query screen to all CsIT(CO) under OLTAS 31 to view PAN/TAN based collection -matter reg.  Dated 16/12/2008
    OLTAS INSTRUCTION NO. 33, dated 16-12-2008 [F. No. SW/07/01/05/02/DIT(S)] To, The Commissioner of Income-tax, Agra / Allahabad / Amritsar-II /Baroda/Coimbatore /Jabalpur /Jallandhar / Jodhpu... Read More
  •  17/2008 - Assessment of Banks - Checklist for deductions  Dated 26/11/2008
    instructions Income-tax Act Assessment of Banks - Checklist for deductions Instruction No. 17/2008, dated 26-11-2008 In a recent review of assessment of Banks carried out by CAG, it has been o... Read More
  •  16/2008 - Revised procedure for Inspection  Dated 04/11/2008
    Instruction Income-tax Act Revised procedure for Inspection Instruction No. 16/2008, dated 4-11-2008 The existing system of inspections was introduced in 2002 subsequent to restructuring of In... Read More
  •  15/2008 - Revised system of Review of assessments  Dated 04/11/2008
    Instruction Income-tax Act Revised system of Review of assessments Instruction No. 15/2008, dated 4-11-2008 The present system of review of assessments by the Administrative Commissioner was i... Read More
  •  74 - Ais Instruction No 74 [F.No.SW/3/25/98/01-DIT(S), Dated: 13-10-2008  Dated 13/10/2008
    Reduction of multiplicity of options to transfer jurisdiction-Software and patches to be applied by RCCs which have not been consolidated yet ONLY - regarding Ais Instruction No 74 [F.No.SW/3/25/... Read More
  •  32 - Implementation of error record of refund banker scheme – regarding-  Dated 07/10/2008
    Implementation of error record of refund banker scheme regarding- OLTAS INSTRUCTION NO. 32, Dated: 07.10.2008 As you are aware that at present the scheme of refund banker is implemented in al... Read More
  •  14/2008 - Section 139 of the Income-tax Act, 1961 - Return of Income - Processing of returns for assessment year 2007-08  Dated 01/10/2008
    instruction income-tax act Section 139 of the Income-tax Act, 1961 - Return of Income - Processing of returns for assessment year 2007-08 - Difficulties being faced in processing ITR-5 returns i... Read More
  •  13/2008 - Work allocation of CIT (DRs)/Sr. DRs.  Dated 19/09/2008
    INSTRUCTION INCOME-TAX ACT Work allocation of CIT (DRs)/Sr. DRs. Instruction No. 13/2008, Dated 19-9-2008 Reference is invited to Boards earlier instruction No. 4/2008 dated March 25, 2008 on... Read More
  •  12/2008 - Section 143 of the Income-tax Act, 1961 - Assessment - Processing of returns for assessment year 2007-08 - Steps to clear the backlog  Dated 05/09/2008
    Instruction Income-tax Act Section 143 of the Income-tax Act, 1961 - Assessment - Processing of returns for assessment year 2007-08 - Steps to clear the backlog INSTRUCTION NO. 12/2008, DATED 5... Read More
  •  11/2008 - Section 143 of the Income-tax Act, 1961 - Assessment - Scrutiny of FBT returns  Dated 05/09/2008
    Instruction income-tax Act Section 143 of the Income-tax Act, 1961 - Assessment - Scrutiny of FBT returns INSTRUCTION NO. 11/2008, DATED 5-9-2008 2. I am directed to state that all the Corpora... Read More
  •  35 - MODIFICATION OF E-TDS SOFTWARE TO UPLOAD THE 26AS DATA AT RCCS – REG  Dated 27/08/2008
    Modification of e-TDS software to upload the 26AS data at RCCs reg TDS instruction No. 35F.No.SW/TDS/2/2//06-DIT(S)-II, Dated : 27-8-2008 Data of Form No 26AS / TDS entries, which is extracted... Read More
  •  10/2008 - Section 36(1)(viia) of the Income-tax Act, 1961 - Bad debts - Assessment of Banks - Allowance of deduction to rural branches  Dated 31/07/2008
    Instruction Income-tax Act Section 36(1)(viia) of the Income-tax Act, 1961 - Bad debts - Assessment of Banks - Allowance of deduction to rural branches Instruction No. 10/2008, dated 31-7-2008... Read More
  •  9/2008 - Appreciation of Audit Report/Certification in assessment proceedings  Dated 31/07/2008
    Instruction Income-tax Act Appreciation of Audit Report/Certification in assessment proceedings Instruction No. 9/2008, dated 31-7-2008 2. CAG had carried out a systems review of Third Party c... Read More
  •  8/2008 - Section 10(26AAA) of the Income-tax Act, 1961 - Sikkim - Income from  Dated 29/07/2008
    Instruction Income-tax Act Section 10(26AAA) of the Income-tax Act, 1961 - Sikkim - Income from Instruction No. 8/2008, dated 29-7-2008 Vide Finance Act, 2008, a new clause (26AAA) has been in... Read More
  •  7/2008 - Section 90 of the Income-tax Act, 1961 - Double Taxation Agreement - Agreement for Avoidance of Double Taxation and Prevention of Fiscal Evasion with Foreign Countries  Dated 24/06/2008
    INSTRUCTION INCOME-TAX ACT Section 90 of the Income-tax Act, 1961 - Double Taxation Agreement - Agreement for Avoidance of Double Taxation and Prevention of Fiscal Evasion with Foreign Countries... Read More
  •  6/2008 - Processing of returns for assessment year 2007-08 - Steps to clear the backlog  Dated 18/06/2008
    Instructions Income-Tax Act Processing of returns for assessment year 2007-08 - Steps to clear the backlog INSTRUCTION NO. 6/2008, DATED 18-6-2008 Kindly refer to above. The issue of processin... Read More
  •  CIB Instruction No. 25 [F. No. 1/11/CIB/Soft/94-DIT(S)/Vol.II/] - Adding of new functionalities in CIB/AIR-Additional Information in ITS & AIR/CIB reports in excel file - reg.  Dated 06/06/2008
    Adding of new functionalities in CIB/AIR-Additional Information in ITS AIR/CIB reports in excel file - reg. CIB Instruction No. 25 [F. No. 1/11/CIB/Soft/94-DIT(S)/Vol.II/], Dated 21-10-2008 Te... Read More
  •  CIB Instruction No. 24 [F. No. 1/11/CIB/Soft/94-DIT(S)-II/2007-08] - Access/view of AIR/ITS to DGIT(Inv.) and DIT(Inv.) - reg.  Dated 06/06/2008
    Access/view of AIR/ITS to DGIT(Inv.) and DIT(Inv.) - reg. CIB Instruction No. 24 [F. No. 1/11/CIB/Soft/94-DIT(S)-II/2007-08], Dated 6-6-2008 Tel No.: 011-23519118 FAX No.: 011-23519119 e-mail... Read More
  •  5/2008 - Revision of monetary limits for filing appeals by the Department before Income-tax Appellate Tribunals, High Courts and Supreme Court - Measures for reducing litigation  Dated 15/05/2008
    Instruction Income-tax Act Revision of monetary limits for filing appeals by the Department before Income-tax Appellate Tribunals, High Courts and Supreme Court - Measures for reducing litigatio... Read More
  •  31 - A query screen to check collection including outstation payments and refunds -matter reg.  Dated 07/04/2008
    A query screen to check collection including outstation payments and refunds -matter reg. OLTAS INSTRUCTION NO. 31, Dated: 07.04.08 Based on the feedback received from the field formations tha... Read More
  •  4/2008 - Work allocation of CIT (DRs)/Sr. DRs  Dated 25/03/2008
    INSTRUCTION Income-tax Act Work allocation of CIT (DRs)/Sr. DRs Instruction No. 4/2008, dated 25-3-2008 Reference is invited to Boards earlier Instruction No. 10, dated 16-11-2006 on the subje... Read More
  •  3/2008 - Guidelines for engagement of Special Counsels for representing the Income-tax Department before High Court/ITAT/Other Courts  Dated 25/03/2008
    INSTRUCTION Income-tax Act Guidelines for engagement of Special Counsels for representing the Income-tax Department before High Court/ITAT/Other Courts Instruction No. 3/2008, dated 25-3-2008... Read More
  •  34 - MODIFICATION OF E-TDS SOFTWARE REGARDING DROPPING OF DEMAND OF RS 100/ OR LESS - REG  Dated 11/03/2008
    Modification of e-TDS software regarding dropping of demand of Rs 100/ or less - reg TDS instruction No. 34 [F.No.SW/TDS/2/2//06-DIT(S)-II, Dated 11-3-2008 Ref: C.B.D.T Instruction No. 01/2007... Read More
  •  CIB Instruction 23 [F. No. 1/11/CIB/Soft/94-DIT(S)-II] - Implementation of AIR- Fixing the bug reported – reg.  Dated 29/02/2008
    Implementation of AIR- Fixing the bug reported reg. CIB Instruction 23 [F. No. 1/11/CIB/Soft/94-DIT(S)-II], Dated: 29-02-2008 Tel. No. 23676440/23676480 Fax : 23519055/23555705 To, The Commi... Read More
  •  AIS INSTRUCTION No 73 - Restoration of wrongly deleted or de activated PANs - regarding  Dated 27/02/2008
    AIS INSTRUCTION No 73, DATED 27-2-2008 [F.No.SW/3/25/98/01-DIT(S)] To The CCsIT CsIT 36 Computer Centre Sir/ Madam, Subject : Restoration of wrongly deleted or de activated PANs - regarding... Read More
  •  2/2008 - Section 143 of the Income-tax Act, 1961 - Assessment - ‘Benign Assessment Procedure’ for assessees engaged in diamond manufacturing and/or trading  Dated 22/02/2008
    Instruction Income-tax Act Section 143 of the Income-tax Act, 1961 - Assessment - Benign Assessment Procedure for assessees engaged in diamond manufacturing and/or trading Instruction No. 2/200... Read More
  •  AIS INSTRUCTION No 72 - To allow 'M/s' as representative title - regarding  Dated 23/01/2008
    AIS INSTRUCTION No 72, DATED 23-1-2008 [F.No.SW/3/25/98/01-DIT(S)] To The CCsIT / CsIT / CsIT(CO) 36 Computer Centre Sir/Madam, Subject: To allow 'M/s' as representative title - regarding -... Read More
  •  CIB Instructions no 22 [F. No. 1/11/CIB/Soft/94-DIT(S)-II/2007-08/] - CIB data upload into ITD – Supplement to User Manual  Dated 17/01/2008
    CIB data upload into ITD Supplement to User Manual CIB Instructions no 22 [F. No. 1/11/CIB/Soft/94-DIT(S)-II/2007-08/], Dated 17-1-2008 1. Existing Facility : At present, the data collected by... Read More
  •  1/2008 - Compulsory scrutiny of returns involving refund of Rs. 5 lakhs or above - Problem in selection  Dated 09/01/2008
    instruction income-tax act Compulsory scrutiny of returns involving refund of Rs. 5 lakhs or above - Problem in selection INSTRUCTION NO. 1/2008, DATED 9-1-2008 1. Your attention is drawn to th... Read More
  •  CIB Instruction 21 [F. No. 1/11/CIB/Soft/94-DIT(S)-II] - Implementation of AIR- allocating to non PAN data – reg.  Dated 20/12/2007
    Implementation of AIR- allocating to non PAN data reg. CIB Instruction 21 [F. No. 1/11/CIB/Soft/94-DIT(S)-II], Dated: 20.12.2007 Tel. No. 23676440/23676480 Fax : 23519055/23555705 To, The... Read More
  •  11/2007 - Parameters for processing of e-TDS returns - Default cases involving demand upto an amount of Rs. 100 to be ignored - Issuance of instructions  Dated 18/12/2007
    Instruction Income-tax Act Parameters for processing of e-TDS returns - Default cases involving demand upto an amount of Rs. 100 to be ignored - Issuance of instructions Instruction No. 11/2007... Read More
  •  33 - ADDITIONAL PRIVILEGE FOR CLOSING OF TANS – MATTER - REGARDING  Dated 12/12/2007
    Additional privilege for closing of TANs matter - regarding tds INSTRUCTION NO. 33 [F.No.SW/TDS/2/2//06-DIT(S)-II], Dated:12-12-2007 . Creation of additional privilege :- It has been decided tha... Read More
  •  10/2007 - Section 90 of the Income-tax Act, 1961 - Double Taxation Relief - Where agreement exists  Dated 23/10/2007
    INSTRUCTION Income-Tax Act Section 90 of the Income-tax Act, 1961 - Double Taxation Relief - Where agreement exists - Indo-US Double Taxation Avoidance Convention (DTAC) - Suspension of Collecti... Read More
  •  CIB Instruction 20 [F. No. 1/11/CIB/Soft/94-DIT (S)-II-12718-12754 - Implementation of AIR- Resolution of bug for ITS data - reg.  Dated 05/10/2007
    Implementation of AIR- Resolution of bug for ITS data - reg. CIB Instruction 20 [F. No. 1/11/CIB/Soft/94-DIT (S)-II-12718-12754, Dated: 5-10-2007 The Commissioner of Income-tax Agra / Allahab... Read More
  •  30 - Implementation of pilot of refund banker scheme – regarding-  Dated 12/09/2007
    Implementation of pilot of refund banker scheme regarding- OLTAS INSTRUCTION NO. 30, Dated: 12.09.2007 As you are aware that at present the pilot scheme of refund banker is implemented in sa... Read More
  •  9/2007 - Clarification regarding correct allowance of depreciation and brought forward losses  Dated 11/09/2007
    INSTRUCTION Income-tax Act Clarification regarding correct allowance of depreciation and brought forward losses Instruction No. 9/2007, dated 11-9-2007 I am directed to refer to the above subj... Read More
  •  8/2007 - Guidelines regarding revision of Schedule of fees payable to Standing Counsels for the Income-tax Department before various High Courts - Appointment of Counsels  Dated 30/08/2007
    Instruction Income-tax Act Guidelines regarding revision of Schedule of fees payable to Standing Counsels for the Income-tax Department before various High Courts - Appointment of Counsels Instr... Read More
  •  07/2007 - UTILIZATION OF INFORMATION IN THE ANNUAL INFORMATION RETURNS (AIRs) RELATING TO FINANCIAL YEAR 2004-05 (ASSESSMENT YEAR 2005- 06) - INSTRUCTION NO. 6/2006 DATED 1.8.2006 -MODIFICATION THEREOF - REG..  Dated 16/08/2007
    Instruction No. 07/2007, dated 16-08-2007 UTILIZATION OF INFORMATION IN THE ANNUAL INFORMATION RETURNS (AIRs) RELATING TO FINANCIAL YEAR 2004-05 (ASSESSMENT YEAR 2005- 06) - INSTRUCTION NO. 6/200... Read More
  •  6/2007 - Income limits for assigning cases to Deputy Commissioners/Assistant Commissioners and Income-tax Officers - Reiteration of existing instructions  Dated 18/07/2007
    INSTRUCTION income-tax act Income limits for assigning cases to Deputy Commissioners/Assistant Commissioners and Income-tax Officers - Reiteration of existing instructions Instruction No. 6/200... Read More
  •  5/2007 - Clarification regarding revision of monetary limits for filing appeals by the department before various appellate bodies or appellate authorities  Dated 16/07/2007
    Income-tax act instruction Clarification regarding revision of monetary limits for filing appeals by the department before various appellate bodies or appellate authorities Instruction NO. 5/20... Read More
  •  AIS INSTRUCTION No 71 - Making PAN query available to DG(Inv) and DIT(Inv) - Creation of new role of PAN Transfer Assistant - regarding  Dated 17/05/2007
    AIS INSTRUCTION No 71, DATED 17-5-2007 [F.No.SW/3/25/98/01-DIT(S)] To The CCsIT / CsIT / CsIT(CO) 36 Computer Centre Sir/Madam, Subject: Making PAN query available to DG(Inv) and DIT(Inv) -... Read More
  •  32 - ENHANCEMENTS IN TDS MODULE – REGARDING  Dated 16/05/2007
    Enhancements in TDS module regarding TDS instruction No. 32 [F.No.SW/TDS/2/2//06-DIT(S)-II], Dated 16th May, 2007 Enhancement has been made in the existing TDS module after receiving feedback... Read More
  •  4/2007 - Management of Scrutiny workload  Dated 16/05/2007
    Instruction Income-tax Act Management of Scrutiny workload instruction no. 4/2007, dated 16-5-2007 2. Considering the increasing gap between workload and disposal of scrutiny assessments, it h... Read More
  •  AIS INSTRUCTION No 70 - Event marking of FAKE PAN - regarding  Dated 01/05/2007
    AIS INSTRUCTION No 70, DATED 1-5-2007 [F.No.SW/3/25/98/01-DIT(S)] To The CCsIT / CsIT / CsIT(CO) 36 Computer Centre Sir/Madam, Subject: Event marking of FAKE PAN - regarding - Instances hav... Read More
  •  31 - ENHANCEMENTS IN TDS MODULE – REGARDING  Dated 17/04/2007
    Enhancements in TDS module regarding TDS instruction No. 31 [F.No.SW/TDS/2/2//06-DIT(S)-II], Dated 17-4-2007 Processing of salary returns in the existing TDS module has been enhanced. Concerned of... Read More
  •  3/2007 - NEW INTERNAL AUDIT SYSTEM  Dated 16/04/2007
    Instruction No. 03/2007 NEW INTERNAL AUDIT SYSTEM As a result of the mounting backlog of the auditable cases, the Chain Audit System for Internal Audit introduced in F.Y 2001-02 has come in f... Read More
  •  29 - Report based on PAN - regarding  Dated 11/04/2007
    Report based on PAN - regarding- OLTAS INSTRUCTION NO. 29, dated 11-04-2007 As per present accounting procedure if an assessee makes a payment of direct taxes outside the jurisdiction of his RCC... Read More
  •  AIS INSTRUCTION No 69 - Re posting of PANs for within RCC transfer, viewing remarks populated by De duplication processe  Dated 05/04/2007
    AIS INSTRUCTION No 69, DATED 5-4-2007 [F.No.SW/3/25/98/01-DIT(S)] To The CCsIT / CsIT / CsIT(CO) 36 Computer Centre Sir/Madam, Subject: Re posting of PANs for within RCC transfer, viewing re... Read More
  •  3 - CBN INSTRUCTION No 3 [F. No. 4/5/WG/93-DIT(S)/VOL-V/Part I], Dated 2-4-2007  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
  •  28 - Automatic posting of Regular Assessment challans into IRLA - regarding  Dated 30/03/2007
    Automatic posting of Regular Assessment challans into IRLA - regarding- OLTAS INSTRUCTION NO. 28, DATED: 30.03.2007 As you aware that the automatic posting of challans into IRLA has been stopped... Read More
  •  2/2007 - Section 244A of the Income-tax Act, 1961 - Refunds - Interest on - Grant of interest on Refunds under section 244A simultaneously with issue of Refund  Dated 28/03/2007
    instruction income-tax Act Section 244A of the Income-tax Act, 1961 - Refunds - Interest on - Grant of interest on Refunds under section 244A simultaneously with issue of Refund Instruction No.... Read More
  •  1/2007 - Monitoring of Scrutiny assessments by Range Heads-Regarding  Dated 16/03/2007
    INSTRUCTION NO. 1/2007, DATED 16-3-2007 Monitoring of Scrutiny assessments by Range Heads-Regarding I am directed to refer to the Instruction No.2/2006 dated 27th April, 2006 on the above subje... Read More
  •  CIB INSTRUCTION 19 [F. No. 1/11/CIB/Soft/94-DIT (S)-II] - Implementation of AIR - Utilization of AIR information without PAN - reg.  Dated 05/03/2007
    Implementation of AIR - Utilization of AIR information without PAN - reg. CIB INSTRUCTION 19 [F. No. 1/11/CIB/Soft/94-DIT (S)-II], Dated: 5-3-2007 Under the provisions of section 285BA, for the... Read More
  •  30 - UPLOADING OF DATA OF FORM 26AS AND ENHANCEMENTS IN TDS MODULE – REGARDING  Dated 19/02/2007
    Uploading of data of Form 26AS and enhancements in TDS module regarding tds iNSTRUCTION NO. 30 [F.No.SW/TDS/2/2//06-DIT(S)-II], Dated : 19-02-2007 Under the Income-tax Act all Deductors are req... Read More
  •  13 - Section 119 of the Income-tax Act, 1961 - Instructions to subordinate authorities - Condonation of delay in filing IT return under section 119(2)(b) and allowance of refund  Dated 22/12/2006
    Instruction Income-tax Act Section 119 of the Income-tax Act, 1961 - Instructions to subordinate authorities - Condonation of delay in filing IT return under section 119(2)(b) and allowance of r... Read More
  •  MMS Instruction No. 7 [F.No. RMS/MMS/2006/01-DIT(S)-14571-14648] - RELEASE OF UPGRADED VERSION OF MMS SOFTWARE FOR - DATA ENTRY OF EMPLOYEE DETAILS - REG  Dated 22/12/2006
    RELEASE OF UPGRADED VERSION OF MMS SOFTWARE FOR - DATA ENTRY OF EMPLOYEE DETAILS - REG MMS Instruction No. 7, dated 22-12-2006 [F.No. RMS/MMS/2006/01-DIT(S)-14571-14648] To, The Chief Commissio... Read More
  •  12 - Provisions of Micro, Small and Medium Enterprises Development Act, 2006 - Interest not to be allowed as deduction from income  Dated 14/12/2006
    Instruction Income-tax Act Provisions of Micro, Small and Medium Enterprises Development Act, 2006 - Interest not to be allowed as deduction from income Instruction No. 12/2006, dated 14-12-200... Read More
  •  29 - ENHANCEMENTS IN TDS MODULE – REGARDING  Dated 06/12/2006
    Enhancements in TDS module regarding TDS INSTRUCTION NO. 29 [F.No.SW/TDS/2/2//06-DIT(S)-II], Dated 06-12-2006 Some enhancements have been done in the eTDS software to improve the performance. T... Read More
  •  11 - Release of cash deposited in the PD Account  Dated 01/12/2006
    Instructions Income-tax Act Release of cash deposited in the PD Account Instruction No. 11/2006, dated 1-12-2006 1. Section 132B of the Income-tax Act lays down the procedure for application a... Read More
  •  10 - Work allocation of CIT(DRs)/Sr. DRs regarding –  Dated 16/11/2006
    INSTRUCTION No. 10 Subject : Work allocation of CIT(DRs)/Sr. DRs regarding Reference is invited to Boards earlier Instruction No. No.9 dated 15.9.2003 on the subject of work allocation of CIT... Read More
  •  CIB INSTRUCTION 18 [F.No 1/11/CIB/Soft/94-DIT(S)-II] - Implementation of AIR - Generation of Non filers list - updated/modified - reg.  Dated 07/11/2006
    Implementation of AIR - Generation of Non filers list - updated/modified - reg. CIB INSTRUCTION 18 [F.No 1/11/CIB/Soft/94-DIT(S)-II], Dated 7-11-2006 In continuation of CIB Instruction No. 17, ge... Read More
  •  9 - INSTRUCTION ON RECEIPT / REVENUE AUDIT OBJECTIONS  Dated 07/11/2006
    INSTRUCTION NO. 9/2006 INSTRUCTION ON RECEIPT / REVENUE AUDIT OBJECTIONS 1. Board has issued a number of Instructions from time to time on various aspects of the work relating to Revenue Audit... Read More
  •  27 - Collection reports in OLTAS – regarding-  Dated 03/11/2006
    Collection reports in OLTAS regarding- OLTAS INSTRUCTION NO. 27, Dated : 03.11.2006 Now, in OLTAS module Chief Commissioner of Income-tax, Commissioner of Income-tax Additional Commissioner o... Read More
  •  8 - Certificate for deduction at lower rate - Certificate for lower deduction or non-deduction of tax at source under section 197 - Indiscriminate issuance thereof  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
  •  4 - PAN Circular No. 4 [F.No. SW/3/31/2005/01-DIT(S)], Dated: 11-10-2006  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
  •  7 - Centralised Processing of Returns furnished with Post-offices / electronically - reg.  Dated 10/10/2006
    Instruction No. 7/2006 Subject: - Centralised Processing of Returns furnished with Post-offices / electronically - reg. The Central Board of Direct Taxes have notified following new return fo... Read More
  •  AIS INSTRUCTION No 68 - Modifications in de duplication sub module, direct PAN deletion screen and transfer process vis-a-vis de duplication - Regarding  Dated 28/09/2006
    AIS INSTRUCTION No 68, DATED 28-9-2006 [F.No.SW/3/25/98/01-DIT(S)] To The CCsIT / CsIT / CsIT(CO) 36 Computer Centre Sir/Madam, Subject: Modifications in de duplication sub module, direct PA... Read More
  •  - - Introduction of Electronic Clearance Scheme (ECS) for Income tax refunds in 13 new cities  Dated 13/09/2006
    Introduction of Electronic Clearance Scheme (ECS) for Income tax refunds in 13 new cities (Allahabad, Coimbatore, Jaipur, Cochin, Lucknow, Nasik, Pune, Surat, Baroda, Rajkot,Vishakapatnam, Jalandh... Read More
  •  AIS INSTRUCTION No 67 - De-duplication and correction of the PAN database- Regarding  Dated 11/09/2006
    AIS INSTRUCTION No 67, DATED 11-9-2006 [F.No.SW/3/25/98/01-DIT(S)] To The CCsIT / CsIT / CsIT(CO) 36 Computer Centre Sir/Madam, Sub: De-duplication and correction of the PAN database- Regard... Read More
  •  CIBINSTRUCTION NO; 17 [F.No 1/11/CIB/Soft/94-DIT(S)-II] - Implementation of AIR - Generation of Non filers-list - reg.  Dated 04/09/2006
    Implementation of AIR - Generation of Non filers-list - reg. CIBINSTRUCTION NO 17 [F.No 1/11/CIB/Soft/94-DIT(S)-II], Dated 4-9-2006 In continuation of CIB Instruction No. 16, more functionalit... Read More
  •  6 - Utilization of information in the Annual Information Returns (AIRs) relating to financial year 2004-05 (A.Y. 2005-06)  Dated 01/08/2006
    Instruction No. 6/2006 Subject: Utilization of information in the Annual Information Returns (AIRs) relating to financial year 2004-05 (A.Y. 2005-06) Reference is invited to procedure for uti... Read More
  •  5 - e-Filing of returns of Income  Dated 27/07/2006
    Instruction No. 5/2006 Sub: e-Filing of returns of Income Sir/Madam, In pursuance to the approval of CBDT to introduce the pilot scheme at each RCC (in respect of existing pending e-returns... Read More
  •  CIB INSTRUCTION NO. 16 [F.No 1/11/CIB/Soft/94-DIT(S)] - PAN Updation on Error Log & AIR data - bulk entry - reg.  Dated 17/07/2006
    PAN Updation on Error Log AIR data - bulk entry - reg. CIB INSTRUCTION NO. 16 [F.No 1/11/CIB/Soft/94-DIT(S)], Dated: 17-7-2006 In continuation of CIB Instruction 15 more functionality related to... Read More
  •  27 - Cleaning of TAN database – Closing of duplicate TANs – regarding.  Dated 27/06/2006
    Cleaning of TAN database Closing of duplicate TANs regarding. TDS INSTRUCTION NO. 27 [F.No.SW/TDS/2/2//06-DIT(S)], Dated 27-06-2006 Please refer to this Directorates letter No. SW/TDS/2/1/2006... Read More
  •  25 - Enhancement in issuing of refunds through Electronic Clearing Scheme –b regarding-  Dated 05/06/2006
    Enhancement in issuing of refunds through Electronic Clearing Scheme b regarding- OLTAS INSTRUCTION NO. 25, Dated: 05.06.2006 Board has decided that refunds of any amount including major head... Read More
  •  AIS INSTRUCTION No 66 - De duplication of PAN - Processing category 3 cases regarding  Dated 30/05/2006
    AIS INSTRUCTION No 66, DATED 30-5-2006 [F.No.SW/3/25/98/01-DIT(S)] To The CCsIT CsIT 36 Computer Centre Sir/ Madam, Subject : De duplication of PAN - Processing category 3 cases regarding -... Read More
  •  24 - Population of AO codes in refunds and deletion of duplicate refund-regarding  Dated 26/05/2006
    Population of AO codes in refunds and deletion of duplicate refund-regarding Oltas Instruction No. 24, dated: 26.05.2006 It has been observed that due to some reasons, the internal schedule... Read More
  •  40 - AST- Instruction No: 40, Dated 25-01-2006  Dated 25/05/2006
    AST- Instruction No: 40 F.No. SW/3/9/2001/03-DIT(S)/18204-292 Dated 25/01/2006 To The Chief Commissioner of Income-tax (By Name) Ahmedabad / Allahabad/ Amritsar/Bangalore/ Baroda/Bhopal/ B... Read More
  •  4 - Scrutiny Guidelines in respect of Wealth Tax cases–  Dated 16/05/2006
    INSTRUCTION No. 4/2006 Sub:- Scrutiny Guidelines in respect of Wealth Tax cases It has been noted by the Board that the collection of Wealth Tax has not shown any increase over the past seven... Read More
  •  3 - Scrutiny Guidelines for the purpose of Securities Transaction Tax (STT) - for issue of notices u/s 102(1) of the Finance (No.2) Act, 2004-reg  Dated 05/05/2006
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  •  CIB INSTRUCTION NO 15 [F. No 1/11/CIB/Soft/94-DIT(S)] - PAN Updation in data of Transacting party with Non PAN for Error log and AIR Non PAN(60/61 )/Govt/NR – reg.  Dated 01/05/2006
    PAN Updation in data of Transacting party with Non PAN for Error log and AIR Non PAN(60/61 )/Govt/NR reg. CIB INSTRUCTION NO 15 [F. No 1/11/CIB/Soft/94-DIT(S)], Dated 1-5-2006 Letter have been... Read More
  •  AIS INSTRUCTION No 65 - Allowing initials comprising two characters while allotting PAN - Regarding  Dated 28/04/2006
    AIS INSTRUCTION No 65, DATED 28-4-2006 [F.No.SW/3/25/98/01-DIT(S)] To The CCsIT / CsIT / CsIT(CO) 36 Computer Centre Sir/Madam, Subject: Allowing initials comprising two characters while a... Read More
  •  65 - AIS Instruction No. 65, dated 28-04-2006  Dated 28/04/2006
    AIS Instruction No. 65 F.No.SW/3/25/98/01-DIT(S) Dated 28.04.2006 To The CCsIT / CsIT / CsIT (CO) 36 Computer Centre Sir/Madam, Subject: Allowing initials comprising two characters while... Read More
  •  43 - AST Instruction No. 43, Dated 27.04.2006  Dated 27/04/2006
    AST Instruction No. 43 F.No. SW/3/9/2006-07/DIT(S)/1425-1502 Dated 27.04.2006 To The Chief Commissioner of Income-tax(By Name) Ahmedabad / Allahabad / Amritsar / Bangalore/Baroda/ Bhopal/... Read More
  •  42 - AST DT-01 Instruction No. 42, Dated 27.04.2006Dated 27.04.2006  Dated 27/04/2006
    AST DT-01 Instruction No. 42 F.No. SW/3/9/2006-07/DIT(S)/1349-1424 : Dated 27.04.2006 To The Chief Commissioner of Income-tax(By Name) Ahmedabad/Allahabad/Amritsar/Bangalore/Baroda/Bhopal/... Read More
  •  2 - Monitoring of Scrutiny Assessments by Range Heads-Regarding  Dated 27/04/2006
    INSTRUCTION No. 2/2006 Subject : Monitoring of Scrutiny Assessments by Range Heads-Regarding. In supercession of earlier instructions on the subject, I am directed to state that the monitorin... Read More
  •  64 - AIS Instruction No. 64, dated 24-04-2006  Dated 24/04/2006
    AIS Instruction No. 64 F.No.SW/3/25/98/01 -DIT(S) Dated 24.04.2006 To The CCsIT/CsIT/CsIT (Co) 36 Computer Centre Sir/Madam, Subject : Revision of format of Intimation letter deletion o... Read More
  •  42 - AST DT-01 Instruction No. 42, Dated 21-04-2006  Dated 21/04/2006
    AST DT-01 Instruction No. 42 F.No. SW/2/2/96-DIT(S)/DT-01 1066 Dated 21.04.2006 To Chief Commissioner of Income-Tax, Mumbai- IX, Aayakar Bhawan, M.K. Road, Mumbai. The Commissioner of In... Read More
  •  26 - TDS Instruction No. 26, dated 19-04-2006  Dated 19/04/2006
    TDS Instruction No. 26 F.No.SW/2/13//04-05/DIT(S)-561-764 Dated 19.4.2006 To, All Chief Commissioner of Income-tax (TDS) (By name) The Commissioner of Income-tax (TDS) (By name) The Commis... Read More
  •  CIB INSTRUCTION NO.14 [F. No 1/11/CIB/Soft/94-DIT(S)] - Centralizations of CIB Transaction codes – reg.  Dated 10/04/2006
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  •  1 - Deduction u/s 10A – Clarification regarding  Dated 31/03/2006
    Instruction No : 1 Date of Issue : 31.3.2006 Section(s) Referred : 10A Statute : Income-Tax Act Subject : Deduction u/s 10A Clarification rega... Read More
  •  23 - OLTAS INSTRUCTION NO. 23, dated 22-03-2006  Dated 22/03/2006
    OLTAS INSTRUCTION NO. 23 F. No. SW/07/01/05/02/DIT(S)/ Dated: 22.03.06 To, The Commissioner of Income-tax, Agra / Allahabad / Amritsar-II /Baroda/Coimbatore /Jabalpur /Jallandhar / Jodhp... Read More
  •  41 - AST Instruction No. 41, Dated 20-3-2006  Dated 20/03/2006
    AST Instruction No. 41 F.No. SW/3/9/2001/03-DIT(S) /22247-324 Dated 20.3.2006 To, The Chief Commissioner of Income-tax (By Name) Ahmedabad / Allahabad / Amritsar / Bangalore/Baroda/ Bhopal/... Read More
  •  CIB INSTRUCTION NO. 13 [F. No 1/11/CIB/Soft/94-DIT(S)] - Record Level Acceptance - Upload of Transacting Parties PAN data - reg.  Dated 16/03/2006
    Record Level Acceptance - Upload of Transacting Parties PAN data - reg. CIB INSTRUCTION NO. 13 [F. No 1/11/CIB/Soft/94-DIT(S)], Dated 16-3-2006 Data of transacting parties in AIR are being uploa... Read More
  •  22 - OLTAS INSTRUCTION NO. 22, dated 06-03-2006  Dated 06/03/2006
    OLTAS INSTRUCTION NO. 22 F. No. SW/07/01/05/02/DIT(S)/ Dated: 06.03.2006 To, The Commissioner of Income-tax, Agra / Allahabad / Amritsar-II /Baroda/Coimbatore /Jabalpur /Jallandhar / Jod... Read More
  •  CIB INSTRUCTION NO. 12 [F. No l/ll/CIB/Soft/94-DIT(S)] - Modification in CIB Software - Book Marking of Batch Process and Reports for Higher Authority – reg.  Dated 03/03/2006
    Modification in CIB Software - Book Marking of Batch Process and Reports for Higher Authority reg. CIB INSTRUCTION NO. 12 [F. No l/ll/CIB/Soft/94-DIT(S)], Dated: 3-3-2006 The CIB Application S... Read More
  •  21 - OLTAS INSTRUCTION NO. 21, dated 14-02-2006  Dated 14/02/2006
    OLTAS INSTRUCTION NO. 21 F.No. SW/07/01/05/02/DIT(S)/ Dated :14.02.2006 To, The Commissioner of Income-tax, Agra / Allahabad / Amritsar-II /Baroda/Coimbatore /Jabalpur /Jallandhar / Jodhp... Read More
  •  63 - AIS Instruction No. 63, dated 13-02-2006  Dated 13/02/2006
    AIS Instruction No. 63 F.No.SW/3/25/98/01-DIT(S) Dated 13-2-2006 To The CCsIT/CsIT/CsIT(CO) 36 Computer Centre Sir/Madam, Subject: Deletion from Transfer List - refreshing snapshots se... Read More
  •  20 - OLTAS INSTRUCTION NO. 20, dated 14-02-2006  Dated 07/02/2006
    OLTAS INSTRUCTION NO. 20 F.No. SW/07/01/05/02/DIT(S)/ Dated :07.02.2006 To, The Commissioner of Income-tax, Agra / Allahabad / Amritsar-II /Baroda/Coimbatore /Jabalpur /Jallandhar / Jodhp... Read More
  •  25 - TDS Instruction No. 25, dated 27-01-2006  Dated 27/01/2006
    TDS Instruction No. 25 F.No.SW/2/13//04-05/DIT(S) Dated 27-1-2006 To, All Chief Commissioner of Income-tax (TDS) (By name) The Commissioner of Income-tax (TDS) (By name) The Commissioner of... Read More
  •  CIB INSTRUCTION NO.11 [F.No.1/1/CIB/03-DIT(S) ] - Implementation of AIR-Patch released – reg.  Dated 12/01/2006
    Implementation of AIR-Patch released reg. CIB INSTRUCTION NO.11 [F.No.1/1/CIB/03-DIT(S) ], Dated 12-1-2006 The provisions relating to Annual Information Return (AIR) u/s 285BA require specified... Read More
  •  39 - AST Instruction No. 39, Dated 9-01-2006  Dated 09/01/2006
    AST Instruction No. 39 F.No. SW/3/9/2001/03-DIT(S)/17350-428 Dated 9/01/2006 To The Chief Commissioner of Income-tax (By Name) Ahmedabad/Allahabad/Amritsar/ Bangalore/Baroda/Bhopal/ Bhuban... Read More
  •  62 - AIS Instruction No. 62, dated 05-01-2006  Dated 05/01/2006
    AIS Instruction No. 62 F.No.SW/3/25/98/01-DIT(S) Dated 05.01.2006 To The CCsIT / CsIT / CslT(CO) 36 Computer Centre Sir/Madam, Subject: Selective extraction of PANs from NCC - Regardin... Read More
  •  CIB INSTRUCTION NO. 10A, [F. No.1/11/CIB/Soft/94-DIT(S)] - Implementation of AIR - patch execution for AIR MIS – reg.  Dated 30/12/2005
    Implementation of AIR - patch execution for AIR MIS reg. CIB INSTRUCTION NO. 10A, [F. No.1/11/CIB/Soft/94-DIT(S)], Dated : 30-12-2005 A patch for MIS of Annual Information Return (AIR) is being r... Read More
  •  24 - TDS Instruction No. 24, dated 28-12-2005  Dated 28/12/2005
    TDS Instruction No. 24 F.No.SW/2/13//04-05/DIT(S)/16754-789 Dated 28.12.2005 To, All Chief Commissioner of Income-tax (TDS) (By name) The Commissioner of Income-tax (TDS) (By name) The Co... Read More
  •  19 - OLTAS INSTRUCTION NO. 19, dated 23-12-2005  Dated 23/12/2005
    OLTAS INSTRUCTION NO. 19 F.No. SW/07/01/05/04/DIT(S)/ Dated :23.12.2005 To, The Commissioner of Income-tax, Agra / Allahabad / Amritsar-II /Baroda/Coimbatore /Jabalpur /Jallandhar / Jodh... Read More
  •  CIB INSTRUCTION No.10 [F. No.1/11/CIB/Soft/94-DIT(S)] - Implementation of AIR-patch execution for AIR MIS - reg.  Dated 16/12/2005
    Implementation of AIR-patch execution for AIR MIS - reg. CIB INSTRUCTION No.10 [F. No.1/11/CIB/Soft/94-DIT(S)], Dated: 16-12-2005 A patch for MIS of Annual Information Return (AIR) is being rel... Read More
  •  38 - AST Instruction No. 38, Dated 28-11-2005  Dated 28/11/2005
    AST Instruction No. 38 F. No. SW/3/9/2001/03-DIT(S)/13820-899 Dated 28/11/2005 To The Chief Commissioner of Income-tax (By Name) Ahmedabad/ Allahabad/Amritsar/ Bangalore/ Baroda/ Bhopal/ B... Read More
  •  23 - TDS Instruction No. 23, dated 23-11-2005  Dated 23/11/2005
    TDS Instruction No. 23 F.No.SW/2/13//04-05/DIT(S) Dated 23.11.2005 To, All Chief Commissioner of Income-tax (TDS) (By name) The Commissioner of Income-tax (TDS) (By name) The Commissioner... Read More
  •  18 - OLTAS INSTRUCTION NO. 18, dated 17-11-2005  Dated 17/11/2005
    OLTAS INSTRUCTION NO. 18 File No. : SW/07/01/04/04/DIT(S) Dated 17.11.2005 To The Commissioner of Income-tax, Agra / Allahabad / Amritsar-II /Baroda/Jabalpur /Jallandhar /Jodhpur / Rajko... Read More
  •  17 - OLTAS INSTRUCTION NO. 17, dated 31-10-2005  Dated 31/10/2005
    OLTAS INSTRUCTION NO. 17 F.No. SW/07/01/05/04/DIT(S)/ Dated :31.10.2005 To, The Commissioner of Income-tax, Agra / Allahabad / Amritsar-II /Baroda/Coimbatore /Jabalpur /Jallandhar / Jodh... Read More
  •  2 - Revision of monetary limits for filing appeals by Department before various appellate bodies or appellate authorities - Clarification thereon regarding  Dated 24/10/2005
    Instruction No. : 2 Date of Issue : 24.10.2005 Section(s) Referred : Miscellaneous Statute : Income-Tax Act Subject : Revision of monetary l... Read More
  •  36 - AST Instruction No. 36, Dated 18-10-2005  Dated 18/10/2005
    AST Instruction No. 36 F.No. SW/3/9/2001/03-DIT(S)/11948-50 Dated 18-10-2005 To, The Chief Commissioner of lncome-tax(By Name) Ahmedabad / Allahabad / Amritsar / Bangalore/Baroda/ Bhopal/... Read More
  •  CIB INSTRUCTION 9 [F. No.1/11/CIB/Soft/94-DIT(S)] - Implementation of AIR - patch execution for AIR MIS – reg.  Dated 17/10/2005
    Implementation of AIR - patch execution for AIR MIS reg. CIB INSTRUCTION 9 [F. No.1/11/CIB/Soft/94-DIT(S)], Dated 17-10-2005 Following patch is being released for RCCs/CCs. It is developed in vi... Read More
  •  37 - AST Instruction No. 37, Dated 06-10-2005  Dated 06/10/2005
    AST Instruction No. 37 F.No. SW/3/9/2001/03-DIT(S)/11439-450 Dated 06/10/2005 To The Chief Commissioner of lncome-tax (By Name) Lucknow/ Rajkot/ Ranchi and The Commissioner of lncome-tax... Read More
  •  61 - AIS Instruction No. 61, dated 21-09-2005  Dated 21/09/2005
    AIS Instruction No. 61 F. No. SW/3/25/98/01-DIT(S) Dated 21.09.2005 To The CCsIT CsIT 36 Computer Centre Sir/ Madam, Subject: De duplication of PAN - regarding - Reports have been receive... Read More
  •  36 - AST Instruction No. 36, Dated 21-9-2005  Dated 21/09/2005
    AST Instruction No. 36 F.No. SW/3/9/2001/03-DIT(S)/10128-204 Dated 21-9-2005 To, The Chief Commissioner of Income-tax(By Name) Ahmedabad/Allahabad / Amritsar / Bangalore/Baroda/ Bhopal/ B... Read More
  •  22 - TDS Instruction No. 22, dated 09-09-2005  Dated 09/09/2005
    TDS Instruction No. 22 F.No.SW/2/13//04-05/DIT(S) Dated : 9-9-2005 To, All Chief Commissioner of Income-tax (TDS) (By name) The Commissioner of Income-tax (TDS) (By name) The Commissioner... Read More
  •  16 - OLTAS INSTRUCTION NO. 16, dated 25-08-2005  Dated 25/08/2005
    OLTAS INSTRUCTION NO. 16 F.No. SW/07/01/05/04/DIT(S)/ Dated :25.08.2005 To, The Commissioner of Income-tax, Agra / Allahabad / Amritsar-II /Baroda/Coimbatore /Jabalpur /Jallandhar / Jodh... Read More
  •  15 - OLTAS INSTRUCTION NO. 15, dated 11-08-2005  Dated 11/08/2005
    OLTAS INSTRUCTION NO. 15 F.No. SW/07/01/05/04/DIT(S)/ Dated :11.08.2005 To, The Commissioner of Income-tax, Agra / Allahabad / Amritsar-II /Baroda/Coimbatore /Jabalpur /Jallandhar / Jodhp... Read More
  •  60 - AIS Instruction No. 60, dated 21-07-2005  Dated 21/07/2005
    AIS Instruction No. 60 F.No.SW/3/25/98/01-DIT(S) Dated 21-7-2005 To The CCsIT CsIT 36 Computer Centre Sir/ Madam, Subject: Building Transfer List - Making more user friendly - regarding -... Read More
  •  21 - TDS Instruction No. 21, dated 21-07-2005  Dated 21/07/2005
    TDS Instruction No. 21 F.No.SW/2/13//04-05/DIT(S)-6052-6285 Dated 21-7-2005 To, All Chief Commissioner of Income-tax (TDS) (By name) The Commissioner of Income-tax (TDS) (By name) The Com... Read More
  •  35 - AST Instruction No. 35, Dated 15-7-05  Dated 15/07/2005
    AST Instruction No. 35 F.No. SW/2/2/96-DIT(S) CASS-5231-5311 Dated 15.7.05 To The Chief Commissioner of Income-tax (By Name) Ahmedabad/ Allahabad/ Amritsar/ Bangalore/ Baroda/ Bhopal/ Bhuban... Read More
  •  34 - AST Instruction No. 34, Dated : 5-07-2005  Dated 05/07/2005
    AST Instruction No. 34 F.No. SW/3/9/2001/03-DIT(S)/4391-4469 Dated : 5/07/2005 To The Chief Commissioner of lncome-tax(By Name) Ahmedabad / Allahabad / Amritsar / Bangalore/Baroda/ Bhopal/... Read More
  •  14 - OLTAS INSTRUCTION NO. 14, dated 04-07-2005  Dated 04/07/2005
    OLTAS INSTRUCTION NO. 14 F.No. SW/07/01/05/04/DIT(S)/ Dated :04.07.2005 To, The Commissioner of Income-tax, Agra / Allahabad / Amritsar-II /Baroda/Coimbatore /Jabalpur /Jallandhar / Jodh... Read More
  •  20 - TDS Instruction Number 20, dated 07-06-2005  Dated 07/06/2005
    TDS Instruction Number 20 F.No.SW/02/13/04-05/DIT(S)/3234-271 Dated 7-6-2005 To, The Chief Commissioner of Income-tax Amritsar/Allahabad/Baroda/Coimbatore/Jodhpur/Rajkot/Nagpur/Nashik/Ranc... Read More
  •  59 - AIS Instruction No. 59, dated 19-05-2005  Dated 19/05/2005
    AIS Instruction No. 59 F.No. SW/3/25/98/01-DIT(S) Dated 19.05.2005 To The CCsIT CsIT 36 Computer Centre Sir/Madam, Subject: Reconciling NCC AIS database with RCC -Regarding - 1. It has... Read More
  •  13 - OLTAS INSTRUCTION NO. 13, dated 19-05-2005  Dated 19/05/2005
    OLTAS INSTRUCTION NO. 13 F.No. SW/07/01/05/04/DIT(S)/ Dated :19.05.05 To, The Commissioner of Income-tax, Agra / Allahabad / Amritsar-II /Baroda/Coimbatore /Jabalpur /Jallandhar / Jodhpur... Read More
  •  58 - AIS Instruction No. 58, dated 27-04-2005  Dated 27/04/2005
    AIS Instruction No. 58 F.No.SW/3/25/98/01-DIT(S) Dated 27.04.2005 To The Cadre Control Chief Commissioner of Income-tax, The Commissioners of Income-tax (CO) / Commissioners of Income-tax... Read More
  •  12 - OLTAS INSTRUCTION NO. 12, dated 15-04-2005  Dated 15/04/2005
    OLTAS INSTRUCTION NO. 12 F.No. SW/07/01/05/04/DIT(S)/ Dated :15.04.05 To, The Commissioner of Income-tax, Agra / Allahabad / Amritsar-II /Baroda/Coimbatore /Jabalpur /Jallandhar / Jodhpur... Read More
  •  19 - TDS Instruction Number 19, dated 01-04-2005  Dated 01/04/2005
    TDS Instruction Number 19 F.No. SW/2/13/04/DIT(S)/46-255 Dated 01.04.2005 To, The Chief Commissioner of Income-tax Delhi/Mumbai/Chennai/Ahmedabad/Bhubaneshwar/Chandigarh/Pune/ Cochin/Jaipur... Read More
  •  3 - PAN Circular No. 3 [F. No. SW/3/31/2005/01-DIT(S)/ 20049-20104], Dated 30-3-2005  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
  •  1 - Discontinuance of Advice Notes issued with Income Tax Refund Orders for Refunds up to Rs.24,999/- regarding.  Dated 18/03/2005
    Discontinuance of Advice Notes issued with Income Tax Refund Orders for Refunds up to Rs.24,999/- regarding. Instruction No. 1, dated 18-3-2005 Reference is invited to the following Circulars/... Read More
  •  CIB INSTRUCTION NO. 8 [F. No. 1/11/CIB/SOFT/94-DIT(S)] - Modification/addition of new functionality in CIB Software- reg.  Dated 15/03/2005
    Modification/addition of new functionality in CIB Software- reg CIB INSTRUCTION NO. 8 [F. No. 1/11/CIB/SOFT/94-DIT(S)], Dated 15-3-2005 In order to improve the CIB Software, certain existing fun... Read More
  •  2 - PAN Circular No. 2 [F. No. SW/3/31/2005/01-DIT(S)/ 19156-57], Dated: 11-3-2005  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
  •  11 - OLTAS INSTRUCTION NO. 11, dated 07-03-2005  Dated 07/03/2005
    OLTAS INSTRUCTION NO. 11 File No. SW/07/01/05/02/DIT(S)/ Dated: 07.03.2005 To, The Commissioner of Income-tax , Agra / Allahabad / Amritsar-II /Baroda/Coimbatore /Jabalpur /Ja... Read More
  •  1 - PAN Circular No 1 [F.No. SW/3/31/2005/01-DIT(S)/ 15592-93], Dated : 4-3-2005  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
  •  33 - AST Instruction No. 33, Dated 23-02-2005  Dated 23/02/2005
    AST Instruction No. 33 F.No.SW/3/9/2001/03-DIT(S) Dated 23.02.2005 To The Chief Commissioner of lncome-tax(By Name) Ahmedabad / Allahabad / Amritsar / Bangalore/Baroda/ Bhopal/ Bhubanes... Read More
  •  57 - AIS Instruction No. 57, dated 18-02-2005  Dated 18/02/2005
    AIS Instruction No. 57 F. N. SW/3/25/98/01-DIT(S) Dated 18.02.2005 To The CcsIT CsIT 36 Computer Centre Sir/Madam, Sub : Facility to restore PAN data in cases where incorrect changes we... Read More
  •  33 - AST DT-01 Instruction No. 33, Dated 1-2-2005  Dated 01/02/2005
    AST DT-01 Instruction No. 33 F. No. SW/2/2/96-DIT(S)/DT-01 -17151-41 Dated 1-2-2005 To Shri R.R. Singh, Chief Commissioner of Income-Tax. Mumbai- IX. Aayakar Bhawan, M K. Road, Mumbai... Read More
  •  18 - TDS Instruction number 18, dated 31-01-2005  Dated 31/01/2005
    TDS Instruction number 18 F. No. SW/2/13/04/DIT(S)/16981-17152 Dated 31.01.2005 To, The Chief Commissioner of Income-tax Delhi/Mumbai/Chennai/Ahmedabad/ Bhubaneshwar / Chandigarh/ Pune/Coc... Read More
  •  32 - AST Instruction No. 32, Dated 27-1-2005  Dated 27/01/2005
    AST Instruction No. 32 F.No.SW/3/9/2001/03-DIT(S)-16805-883 Dated 27-1-2005 To, The Chief Commissioner of Income-tax (By Name) Ahmedabad/Allahabad/Amritsar/Bangalore/ Baroda/Bhopal/Bhubanes... Read More
  •  56 - AIS Instruction No. 56, dated 25-01-2005  Dated 25/01/2005
    AIS Instruction No. 56 F.No SW/3/3/96/0l-DlT(S)/16887-904 Dated 25-1-2005 To The Cadre Control Chief Commissioner of Income-tax (By name) Delhi / Mumbai / Chennai / Ahmedabad / Bangalore /... Read More
  •  CIB INSTRUCTION NO. 7 [F. No 1/11/CIB/Soft/94-DIT(S)] - Implementation of CIB II in Computer Centres (CCs) - Patch release – reg.  Dated 14/01/2005
    Implementation of CIB II in Computer Centres (CCs) - Patch release reg. CIB INSTRUCTION NO. 7 [F. No 1/11/CIB/Soft/94-DIT(S)], Dated: 14-1-2005 CIB II module version II is installed in all the R... Read More
  •  55 - AIS Instruction No. 55, dated 12-01-2005  Dated 12/01/2005
    AIS Instruction No. 55 F.No SW/3/25/98/0l-DlT(S) Dated 12.01.2005 To The All Cadre Controlling Chief Commissioners of Income Tax(By Name). Sir/Madam, Sub : Audit of changes made in the PAN... Read More
  •  CIB INSTRUCTION NO. 6 [F. No SW/12/16/2004-DIT(S)] - Range/AO functionality to Accesses Cases Disseminated by CIB Wing - reg  Dated 11/01/2005
    Range/AO functionality to Accesses Cases Disseminated by CIB Wing - reg. CIB INSTRUCTION NO. 6 [F. No SW/12/16/2004-DIT(S)], Dated: 11-1-2005 Kindly refer to this office letter SW/12/16/2004-DIT... Read More
  •  9 - OLTAS INSTRUCTION NO. 9, dated 10-01-2005  Dated 10/01/2005
    OLTAS INSTRUCTION NO. 9 File No. SW/07/01/03/04/DIT(S)/ Dated: 10.01.2005 To, The Commissioner of Income-tax, Agra / Allahabad / Amritsar-II /Baroda/Coimbatore /Jabalpur /Jallandhar /... Read More
  •  10 - OLTAS INSTRUCTION NO. 10  Dated 02/01/2005
    OLTAS INSTRUCTION NO. 10 File No. SW/07/01/03/04/DIT(S)/ Dated: 01.02.2005 To, The Commissioner of Income-tax , Agra / Allahabad / Amritsar-II /Baroda/Coimbatore /Jabalpur /... Read More
  •  54 - AIS Instruction No. 54, dated 30-12-2004  Dated 30/12/2004
    AIS Instruction No. 54 F.No. Sw/3/25/98/01-DIT(S) Dated 30.12.2004 To The Chief Commissioner of Income-Tax The Commissioner of Income-tax 36 Computer Centre All Commissioner of Income-t... Read More
  •  8 - OLTAS INSTRUCTION NO. 8, dated 30-12-2004  Dated 30/12/2004
    OLTAS INSTRUCTION NO. 8 File No. SW/07/01/04/04/DIT(S)/ Dated : 30.12.2004 To The Commissioner of Income-tax, Agra / Allahabad / Amritsar-II /Baroda/Coimbatore /Jabalpur /Jallandhar / Jo... Read More
  •  17 - TDS Instruction Number 17, dated 29-12-2004  Dated 29/12/2004
    TDS Instruction Number 17 F.No. SW/2/13/04/DIT(S)/ - 15012-108 Dated 29.12.2004 To, The Chief Commissioner of Income-tax Delhi/Mumbai/Chennai/ Ahmedabad/ Bhubaneshwar/Chandigarh/ Pune/ C... Read More
  •  53 - AIS Instruction No: 53, dated 21-12-2004  Dated 21/12/2004
    AIS Instruction No: 53 Date of Issue: 21/12/2004 F.No.SW/3/25/98/01-DIT(S) AIS Instruction No.53 Dated 21.12.2004 Subject: Transferee AO based change of jurisdiction within RCC - regardin... Read More
  •  7 - OLTAS INSTRUCTION NO. 7, dated 20-12-2004  Dated 20/12/2004
    OLTAS INSTRUCTION NO. 7 File No. SW/07/01/04/04/DIT(S)/ Dated : 20.12.2004 To The Commissioner of Income-tax, Agra / Allahabad / Amritsar-II /Baroda/Coimbatore /Jabalpur /Jallandhar / Jo... Read More
  •  6 - OLTAS INSTRUCTION NO. 6, dated 13-12-2004  Dated 13/12/2004
    OLTAS INSTRUCTION NO. 6 File No. SW/07/01/04/04/DIT(S)/ Dated : 13.12.04 To, The Chief Commissioner of Income-tax Ahmedabad-I to IV / Allahabad / Amritsar / Bangalore-I to III/... Read More
  •  16 - TDS Instruction No.16  Dated 29/11/2004
    TDS Instruction No.16 F.No.SW/3/5/98/04/DIT(S)/ Dated : 29.11.2004 To The Chief Commissioner of Income-tax Delhi / Mumbai / Chennai / Ahmedabad / Bhubaneshwar / Pune / Cochin / Jaipu... Read More
  •  5 - OLTAS INSTRUCTION NO. 5, dated 24-11-2004  Dated 24/11/2004
    OLTAS INSTRUCTION NO. 5 File No. SW/07/01/03/04/DIT(S)/ Dated : 24.11.2004 To The Commissioner of Income-tax, Agra / Allahabad / Amritsar-II /Baroda/Coimbatore /Jabalpur /Jallandhar / Jod... Read More
  •  31 - AST Instruction No: 31, Dated 5-11-2004  Dated 05/11/2004
    AST Instruction No: 31 Date of Issue: 5/11/2004 F.No. SW/2/2/96-DIT(S)/CASS AST Instruction No. 31/Immediate Dated 5.11.04 To The Chief Commissioner of Income-tax (By Name) Ahmedabad/ A... Read More
  •  4 - OLTAS INSTRUCTION NO. 4, dated 02-11-2004  Dated 02/11/2004
    OLTAS INSTRUCTION NO. 4 File No. SW/07/01/03/04/DIT(S)/ Dated : 02.11.2004 To The Commissioner of Income-tax, Agra / Allahabad / Amritsar-II /Baroda/Coimbatore /Jabalpur /Jallandhar / Jo... Read More
  •  12 - Stay petitions before ITAT – Steps to be taken to protect the interests of Revenue – reg.  Dated 18/10/2004
    Instruction No. 12/2004 dated 18-10-2004 Subject : Stay petitions before ITAT Steps to be taken to protect the interests of Revenue reg. The petitions for stay of recovery of demand moved... Read More
  •  52 - AIS Instruction No: 52, dated 13-10-2004  Dated 13/10/2004
    AIS Instruction No: 52 Date of Issue: 13/10/2004 F.No.SW/3/25/98/01-DIT(S) AIS INSTRUCTION No 52 Dated: 13.10.2004 To The CCsIT CsIT 36 Computer Centre Sir/ Madam Subject: Intimation Le... Read More
  •  11 - Revision of Instruction No. 08/2001 on Restructuring of Internal Audit System - Instruction regarding –  Dated 04/10/2004
    Instruction No. 11/2004 Date of Issue: 4.10.2004 Subject : Revision of Instruction No. 08/2001 on Restructuring of Internal Audit System - Instruction regarding 1.Consequent to the dec... Read More
  •  15 - TDS Instruction 15, dated 30-09-2004  Dated 30/09/2004
    TDS Instruction 15 F.No. SW/3/5/98/04/DIT(S)/ Dated: 30.09.2004 To, The Chief Commissioner of Income-tax Amritsar/Allahabad/ Baroda/Coimbatore/Jodhpur/ Rajkot/Nagpur/ Nashik/ Ranchi... Read More
  •  51 - AIS Instruction No: 51, dated 28-09-2004  Dated 28/09/2004
    AIS Instruction No: 51 Date of Issue: 28/09/2004 F.No.SW/3/25/98/01-DIT(S) Dated: 28.09.2004 To The CCsIT CsIT 36 Computer Centre Sir/ Madam Subject:Tuning Inter RCC transfer of jurisdi... Read More
  •  CIB Instruction 5A - CIB Instruction 5A  Dated 28/09/2004
    CIB Instruction 5A F. No 1/11/CIB/Soft/94-DIT(S) Dated: 28.9.2004 To The Commissioner of Income-Tax(CO) Sub: Implementation of TDS-CIB interface functionality under CIB module - Patc... Read More
  •  3 - OLTAS Instruction 3, dated 28-09-04  Dated 28/09/2004
    OLTAS Instruction 3 File No. SW/07/0l/03/04/DIT(S)/ - 10212-49, Dated: 28.09.04 To The Commissioner of Income-tax, Agra / Allahabad / Amritsar / Baroda / Coimbatore / Jabalpur / Jalla... Read More
  •  10 - Procedure for Selection of cases for “Scrutiny” for NON-corporate Assessees  Dated 20/09/2004
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  •  D. O. No. I-3/AAP/2003-04 DIT(IT)-PT - Introduction of the New System of Inspection in the Charges of CIT(CO)-Regarding  Dated 30/08/2004
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  •  13 - TDS Instruction – 13, dated 09-07-2004  Dated 09/07/2004
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  •  48 - AIS Instruction No: 48, dated 16-06-2004  Dated 16/06/2004
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  •  28 - AST Instruction No: 28, Dated 31-05-2004  Dated 31/05/2004
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  •  11 - TDS Instruction No. 11 , dated 21-05-2004  Dated 21/05/2004
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  •  47 - AIS Instruction No: 47, dated 12-05-2004  Dated 12/05/2004
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  •  10 - TDS Instruction number 10, dated 21-04-2004  Dated 21/04/2004
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  •  3 - India-UK Double Taxation Avoidance Agreement (DTAA) - Suspension of Collection of taxes during Mutual Agreement Procedure-regarding  Dated 19/03/2004
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  •  2 - Written submissions in Appeals/Writ filed before the High Court challenging the validity of search-reg.  Dated 19/03/2004
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  •  26 - AST Instruction No: 26, Dated 16-03-2004  Dated 16/03/2004
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  •  45 - AIS Instruction No: 45, dated 05-03-2004  Dated 05/03/2004
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  •  44 - AIS Instruction No: 44, dated 08-01-2004  Dated 08/01/2004
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  •  69 - TAS Instruction No: 69, dated 11-12-2003  Dated 11/12/2003
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  •  23 - DBA Instruction No: 23, dated 08-12-2003  Dated 08/12/2003
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  •  22 - DBA Instruction No: 22, dated 02-12-2003  Dated 02/12/2003
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  •  16 - Reconstitution of Committees for Recommending Write-off of Arrears.  Dated 18/11/2003
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  •  6 - TDS Instruction No: 6, dated 13-11-2003  Dated 13/11/2003
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  •  4 - GLOBAL Instruction No: 4, dated 10-11-2003  Dated 10/11/2003
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  •  15 - Streamlining the procedure for issue of Income Tax Refund Orders  Dated 06/11/2003
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  •  14 - Raising the Monetary Ceilings for Write-off and Reconstitution of Committees.  Dated 06/11/2003
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  •  24 - AST Instruction No: 24, Dated 05-11-2003  Dated 05/11/2003
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  •  8 - IRLA Instruction No: 8, dated 05-11-2003  Dated 05/11/2003
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  •  13 - Procedure for Selection of Cases for Scrutiny for Corporate Assessees  Dated 31/10/2003
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  •  12 - Condonation of delay in filling I.T. returen under section 119(2)(b) of the I.T. Act, 1961 and allowance of refund-regarding.  Dated 30/10/2003
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  •  43 - AIS Instruction No: 43, dated 23-10-2003  Dated 23/10/2003
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  •  42 - AIS Instruction No: 42, dated 20-10-2003  Dated 20/10/2003
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  •  23 - AST Instruction No: 23, Dated 20-10-2003  Dated 20/10/2003
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  •  11 - Procedure for Selection of Cases for “Scrutiny” for Non-corporate Assessees  Dated 17/10/2003
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  •  21 - DBA Instruction No: 21, dated 06-10-2003  Dated 06/10/2003
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  •  10 - Procedure for Selection of Cases for "Scrutiny" for Corporate Assessees  Dated 26/09/2003
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  •  9 - Work allocation of CIT(DRs)/Sr. DRs regarding -  Dated 15/09/2003
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  •  21 - AST Instruction No: 21, Dated 11-09-2003  Dated 11/09/2003
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  •  CIB Instruction No: 3 - CIB Instruction No: 3  Dated 09/09/2003
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  •  F. No. 415/2/2000-IT (Inv. I) - Nodal Officers for the purpose of Collection of information regarding subscribers of Cellular Phones  Dated 05/09/2003
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  •  1 - QMI Instruction No: 1, dated 21-08-2003  Dated 21/08/2003
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  •  8 - Computation of income from international transaction having regard to Arms's Length Price - Section 92 of the Income-tax Act - Reference to Transfer Pricing Officer and his role - regarding -  Dated 11/08/2003
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  •  41 - AIS Instruction No: 41, dated 08-08-2003  Dated 08/08/2003
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  •  MMS INSTRUCTION NO. 6 [F. No. SW/3/10/96-03-DIT(S)/484-501] - UPDATION OF MMS DATABASE - REG.  Dated 07/08/2003
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  •  20 - AST Instruction No: 20, Dated 03-07-2003  Dated 03/07/2003
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  •  20 - DBA Instruction No: 20, dated 02-07-2003  Dated 02/07/2003
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  •  40 - AIS Instruction No: 40, dated 27-06-2003  Dated 27/06/2003
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  •  7 - IRLA Instruction No: 7, dated 27-06-2003  Dated 27/06/2003
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  •  39 - AIS Instruction No: 39, dated 18-06-2003  Dated 18/06/2003
    AIS Instruction No: 39 Date of Issue: 18/06/2003 F.No. SW/3/25/98/01-DIT(S)/4478-4513 Subject : Standalone Data Entry Software for Batch Allotment of PAN in AIS - Regarding. Please refer... Read More
  •  4 - TDS Instruction No: 4, dated 18-06-2003  Dated 18/06/2003
    TDS Instruction No: 4 Date of Issue: 18/06/2003 F. No. SW/3/5/98/04/DIT(S)/4421-4472 Sub: Printing TAN Intimation letter AO wise :- reg. 1. There was a request from a few centres, for pri... Read More
  •  19 - DBA Instruction No: 19, dated 17-06-2003  Dated 17/06/2003
    DBA Instruction No: 19 Date of Issue: 17/06/2003 F.No. DBA-INST/3/2/2000-DIT(S)/ Sub. : Safety Measures for Prevention of Fire in Computer Centres - reg. Please refer to DBA Instruction... Read More
  •  38 - AIS Instruction No: 38, dated 10-06-2003  Dated 10/06/2003
    AIS Instruction No: 38 Date of Issue: 10/06/2003 F.No. SW/3/25/98/01-DIT(S)/3804-3839 Subject: Procedure for allotment of PAN on data sent by UTIISL regarding Reference is invited to the... Read More
  •  19 - AST Instruction No: 19, Dated 09-06-2003  Dated 09/06/2003
    AST Instruction No: 19 Date of Issue: 09/06/2003 F.No. SW/3/9/2001/03-DIT(S) Sub: Modification of Assessment Information System (AST) application software for A.Y. 2003-04 - regarding. As... Read More
  •  4 - Provisions of Interest on Delayed Payments to Small Scale and Ancillary Industrial Undertaking Act, 1993 - Interest not to be allowed as deduction from income-  Dated 29/05/2003
    Instruction No : 4 Date of Issue : 29.05.2003 Section(s) Referred : Miscellaneous Statute : Income-Tax Act Subject : Provisions of Interest on... Read More
  •  37 - AIS Instruction No: 37, dated 20-05-2003  Dated 20/05/2003
    AIS Instruction No: 37 Date of Issue: 20/05/2003 F.No.SW/3/25/98/01-DIT(S)-2419-2454 Subject: Batch Allotment of PAN in AIS - Enhancement - Regarding Facility to allot PAN in batch mode u... Read More
  •  3 - Computation of income from international transaction having regard to Arm's Length Price - Section 92 of the Income-tax Act - Reference to Transfer Pricing Officer and his role - Regarding.  Dated 20/05/2003
    Instruction No : 3 Date of Issue : 20.05.2003 Section(s) Referred : 92 Statute : Income-Tax Act Subject : Computation of income from internati... Read More
  •  3 - TDS Instruction No: 3, dated 12-05-2003  Dated 12/05/2003
    TDS Instruction No: 3 Date of Issue: 12/05/2003 F.No. SW/3/5/98/04/DIT(S)/ To, The Commissioner of Income-tax (Computer Operations) Delhi/Mumbai/Chennai/Ahmedabad/Bhubaneshwar/Pune/Cochi... Read More
  •  2 - Indo-US Double Taxation Avoidance Agreement (DTAA) - Suspension of Collection during Mutual Agreement Procedure (MAP) - regarding.  Dated 28/04/2003
    Instruction No : 2 Date of Issue : 28.04.2003 Section(s) Referred : 90 Statute : Income-Tax Act Subject : Indo-US Double Taxation Avoidance Ag... Read More
  •  18 - AST Instruction No: 18, Dated 24-04-2003  Dated 24/04/2003
    AST Instruction No: 18 Date of Issue: 24/04/2003 File No. SW/03/9/2001/03/DIT(S)/1217-1295 Sub.: New Functionality for creating contra-entry for TDS payments - Reg. Problems were reported... Read More
  •  5 - Computation of income from international transaction having regard to Arm's Length Price-Section 92 of the Income-tax Act - Reference to Transfer Pricing Officer and his role - regarding -  Dated 22/04/2003
    Instruction No : 5 Date of Issue : 22.04.2003 Section(s) Referred : 92 Statute : Income-Tax Act Subject : Computation of income from internati... Read More
  •  1 - COD references in the case of PSUs - Annexure to the Revised COD proforma-regarding  Dated 22/04/2003
    Instruction No : 1 Date of Issue : 22.04.2003 Section(s) Referred : Miscellaneous Statute : Income-Tax Act Subject : COD references in the cas... Read More
  •  36 - AIS Instruction No: 36, dated 10-04-2003  Dated 10/04/2003
    AIS Instruction No: 36 Date of Issue: 10/04/2003 F.No.SW/3/25/98/01 -DIT(S)-909-944 Subject : PAN deletion facility in AIS - PAN query from NCC database regarding Modifications have been... Read More
  •  68 - TAS Instruction No: 68, dated 8-4-2003  Dated 08/04/2003
    TAS Instruction No: 68 Date of Issue: 08/04/2003 TAS INSTRUCTION No. 68 File No. SW/07/01/02/02/DIT(S)/ Dated : 08.04.03 Subject: Further enhancement in TAS module- Automated posting of... Read More
  •  35 - AIS Instruction No: 35, dated 08-04-2003  Dated 08/04/2003
    AIS Instruction No: 35 Date of Issue: 08/04/2003 F.No.SW/3/25/98/01-DIT(S)/722-757 Subject : Archiving IPAN data when migrated to AIS - regarding Modifications have been made in AIS softw... Read More
  •  6 - MMS Instruction No: 6, dated 07-04-2003  Dated 07/04/2003
    MMS Instruction No: 6 Date of Issue: 07/04/2003 MMS INSTRUCTION NO. 6 F. No. SW/3/10/96-03-DIT(S)/484-501 Dated: April 7, 2003 Subject:- Updation of MMS database - reg. It has been obse... Read More
  •  59 - TAS Instruction No: 59, dated 1-4-2003  Dated 01/04/2003
    TAS Instruction No: 59 Date of Issue: 01/04/2003 File No. SW/07/01/99/02/DIT(S)/- 189-225 Dated : 1 April 2003 To, The Chief Commissioner of Income-tax (by Name) Ahmedabad/Bangalore/Bhub... Read More
  •  CIB Instruction No: 2 - CIB Instruction No: 2  Dated 01/04/2003
    CIB Instruction No: 2 Date of Issue: 01/04/2003 F.No. 1/11/CIB/SOFT/94-DIT(S)-56-102 To The Commissioners of Income-tax (Computer Operation), Delhi/ Mumbai / Chennai / Ahmedabad / Bangal... Read More
  •  17 - AST Instruction No: 17, Dated 20-03-2003  Dated 20/03/2003
    AST Instruction No: 17 Date of Issue: 20/03/2003 File No. SW/03/9/2001/03/DIT(S) Dated : 20.03.2003 To The Chief Commissioner of Income-tax(By Name) Ahmedabad / Allahabad / Amritsar / B... Read More
  •  F. No. 286/2/2003-IT (Inv. II) - Confession of additional income during the course of search & Seizure and survey operation- regarding-  Dated 10/03/2003
    Instructions relating to Search Seizure Date of Issue: 10.03.2003 Subject: Confession of additional income during the course of search Seizure and survey operation- regarding- F. No. 286/2/20... Read More
  •  34 - AIS Instruction No: 34, dated 10-03-2003  Dated 10/03/2003
    AIS Instruction No: 34 Date of Issue: 10/03/2003 F.No.SW/3/25/98/01-DIT(S) To The CCsIT CsIT 36 Computer Centre Sir / Madam Subject : Batch Allotment of PAN in AIS - regarding - A new... Read More
  •  16 - AST Instruction No: 16, Dated 25-02-2003  Dated 25/02/2003
    AST Instruction No: 16 Date of Issue: 25/02/2003 File No. SW/03/9/2001/03/DIT(S) Dated : 25.02.2003 To The Chief Commissioner of Income-tax(By Name) Ahmedabad / Allahabad / Amritsar /... Read More
  •  3 - GLOBAL Instruction No: 3, dated 25-02-2003  Dated 25/02/2003
    GLOBAL Instruction No: 3 Date of Issue: 25/02/2003 Global Instruction No. 3 F.No. SW/3/3/96/01-DIT(S)-Part-I - 20195 - 20232 Dated : 25.02.2003 Subject : Modification of Global Package G... Read More
  •  2 - ITCC Instruction No: 2, dated 13-02-2003  Dated 13/02/2003
    ITCC Instruction No: 2 Date of Issue: 13/02/2003 F.No. 153/191/2002-TPL Dated 13.02.2003 To All Chief Commissioners of Income-tax All Directors General of Income-tax Subject: Abolitio... Read More
  •  67 - TAS Instruction No: 67, dated 1-4-2003  Dated 06/02/2003
    TAS Instruction No: 67 Date of Issue: 06/02/2003 TAS INSTRUCTION NO 67. F No: SW/07/01/02/01 /DIT(S)/ Dated: 06.02.2003 Sub: Enhancement in TAS module - making second entry mandatory (90... Read More
  •  Order No. 1/2003 - Order u/s. 120 read with Section 92CA of the IT Act, 1961  Dated 06/02/2003
    Order No. 1/2003, Dated 6-2-2003 Order u/s. 120 read with Section 92CA of the IT Act, 1961 New Delhi, the 6th February, 2003 In exercise of power conferred by sub-sections (1) and (2) of Section... Read More
  •  15 - AST Instruction No: 15, Dated 04-02-2003  Dated 04/02/2003
    AST Instruction No: 15 Date of Issue: 04/02/2003 File No. SW/03/09/2001/02/DIT(S)/19539-19561 Dated : 04.02.2003 To The Chief Commissioner of Income-tax(By Name) Ahmedabad / Allahabad... Read More
  •  66 - TAS Instruction No: 66, dated 23-1-2003  Dated 23/01/2003
    TAS Instruction No: 66 Date of Issue: 23/01/2003 File No. SW/07/01/03/01/DIT(S)/18798 Dated 23 January 2003 To The Chief Commissioner of Income-tax(By Name) Ahmedabad / Bangalore / Bhop... Read More
  •  F.No. 286/1/2004-IT (INV. I) - Form for Return of Income required to be furnished under clause (a) of Section 153A of the Income-Tax Act  Dated 19/01/2003
    Instructions relating to Search Seizure Date of Issue: 19.01.2003 Subject: Form for Return of Income required to be furnished under clause (a) of Section 153A of the Income-Tax Act F.No. 286/... Read More
  •  14 - AST Instruction No: 14, Dated 13-01-2003  Dated 13/01/2003
    AST Instruction No: 14 Date of Issue: 13/01/2003 File No. SW/03/09/2001/02/DIT(S)/18495-18530 Dated : 13.01.2003 To The Chief Commissioner of Income-tax(By Name) Ahmedabad / Allahabad... Read More
  •  65 - TAS Instruction No: 65, dated 9-1-2003  Dated 09/01/2003
    TAS Instruction No: 65 Date of Issue: 09/01/2003 File No. SW/07/01/03/01/DIT(S)/17653-17741 Dated 9 January 2003 To The Chief Commissioner of Income-tax(By Name) Ahmedabad / Bangalore /... Read More
  •  33 - AIS Instruction No: 33, dated 08-01-2003  Dated 08/01/2003
    AIS Instruction No: 33 Date of Issue: 08/01/2003 F.No.SW/3/25/98/01-DIT(S) Dated : 08.01.2003 To The Chief Commissioner of Income-tax(By Name) Allahabad/ Amritsar/ Bangalore/ Baroda/ Bh... Read More
  •  2 - TDS Instruction No: 2, dated 26-12-2002  Dated 26/12/2002
    TDS Instruction No: 2 Date of Issue: 26/12/2002 F.No. SW/3/5/98/04/DIT(S)/17230-17317 1 Following modifications have been made in the TDS software as per the suggestions requirements recei... Read More
  •  64 - TAS Instruction No: 64, dated 5-12-2002  Dated 05/12/2002
    TAS Instruction No: 64 Date of Issue: 05/12/2002 F No: SW/07/01/02/01/DIT(S)/16302-391 Dated: 05. 12.2002 To The Chief Commissioner of Income-tax(By Name) The Commissioner of Income-tax... Read More
  •  32 - AIS Instruction No: 32, dated 02-12-2002  Dated 02/12/2002
    AIS Instruction No: 32 Date of Issue: 02/12/2002 F. No.SW/3/25/98/01 -DIT(s) 15832-67 Dated: 02.12.2002 To The CCsIT/ CsIT 36 Computer Centre Sir/Madam, Subject: Enhancement of qualit... Read More
  •  31 - AIS Instruction No: 31, dated 25-11-2002  Dated 25/11/2002
    AIS Instruction No: 31 Date of Issue: 25/11/2002 F.No.SW/3/25/98/01-DIT(S) 15629-15664 Dated 25.11.2002 To The CCsIT CSIT 36 Computer Centre Sir/ Madam Subject: Correcting data entry... Read More
  •  30 - AIS Instruction No: 30, dated 14-11-2002  Dated 14/11/2002
    AIS Instruction No: 30 Date of Issue: 14/11/2002 F.No.SW/3/25/98/01 DIT(S)-14881-917 Dated : 14.11.2002 To The CCsIT CsIT 36 Computer Centre Sir/ Madam Subject: Updation of AO Code at... Read More
  •  1 - TDS Instruction No: 1, dated 14-11-2002  Dated 14/11/2002
    TDS Instruction No: 1 Date of Issue: 14/11/2002 F.No. SW/3/5/98/04-DIT(S)14803-79 Dated : 14/11/2002 To, The Chief Commissioner of Income-tax (By Name) The Commissioner of Income-tax (B... Read More
  •  29 - AIS Instruction No: 29, dated 12-11-2002  Dated 12/11/2002
    AIS Instruction No: 29 Date of Issue: 12/11/2002 F.No.SW/3/25/98/O1-DIT(S)-14567-602 Dated 12.11.2002 To The CCSIT CsIT 36 Computer Centre Sir/ Madam Subject: Execution of Transfer Or... Read More
  •  63 - TAS Instruction No: 63, 11-11-2002  Dated 11/11/2002
    TAS Instruction No: 63 Date of Issue: 11/11/2002 F.NO. SW/07/01/02/01/DIT(S) - 14458 - 14543 Dated: November 11, 2002 To To Chief Commissioner of Income-tax (By Name) The Commissioner o... Read More
  •  F. No. 414/20/2002-IT(Inv. I) - Scheme for setting up of Data Bank of important financial transactions  Dated 05/11/2002
    Instructions relating to Search Seizure Date of Issue: 5.11.2002 Subject: Scheme for setting up of Data Bank of important financial transactions F. No. 414/20/2002-IT(Inv. I) Government of I... Read More
  •  12 - Mutual Agreement Procedure for Double Taxation Avoidance Convention Procedure- regarding.  Dated 01/11/2002
    Instruction No : 12 Date of Issue : 01.11.2002 Section(s) Referred : 90 Statute : Income-Tax Act Subject: Mutual Agreement Procedure for Doubl... Read More
  •  F. No. 414/47/2002-IT (Inv. I) - Revised Codes for collection of CIB information.  Dated 22/10/2002
    Instructions relating to Search Seizure Date of Issue: 22.10.2002 Subject: Revised Codes for collection of CIB information. F. No. 414/47/2002-IT (Inv. I) Government of India Ministry of Fi... Read More
  •  F. No. 414/75/2002-IT (Inv. I) - Allotment of PAN  Dated 21/10/2002
    Instructions relating to Search Seizure Date of Issue: 21.10.2002 Subject: Allotment of PAN F. No. 414/75/2002-IT (Inv. I) Government of India Ministry of Finance Department of Revenue Ce... Read More
  •  13 - AST Instruction No: 13, Dated 18-10-2002  Dated 18/10/2002
    AST Instruction No: 13 Date of Issue: 18/10/2002 F. No. SW/03/18/2002/01/DIT(S)/16832-16908 Dated : 18.10.2002 To The Chief Commissioner of Income-tax(By Name) Ahmedabad / Allahabad / A... Read More
  •  12 - AST Instruction No: 12, Dated 16-10-2002  Dated 16/10/2002
    AST Instruction No: 12 Date of Issue: 16/10/2002 File No. SW/03/18/2002/01/DIT(S)/12968-13046 Dated : 16.10.2002 Sub.: AST - New Functionality for uploading RRR entries from standalone RR... Read More
  •  11 - Fixation of percentage for verification of T.D.S. certificates amendments in Instruction No. 1797 dt. 19.9.1988 and Instruction No. 1856 dt. 14.9.90 -- reg  Dated 10/10/2002
    Instruction No : 11 Date of Issue : 10.10.2002 Section(s) Referred : 197 , 10(23G) , 203 , 237 Statute : Income-Tax Act Subject: Fixation of p... Read More
  •  28 - AIS Instruction No: 28, dated 04-10-2002  Dated 04/10/2002
    AIS Instruction No: 28 Date of Issue: 04/10/2002 F.No.SW/3/25/98/01 -DIT(S)/12242-12277 Dated : 04.10.2002 Subject : Building Transfer List from Returns - regarding A new facility to bui... Read More
  •  1 - CBN Instruction No. 1 [F. No. 4/5/WG/93-DIT(S)/Vol-V/Part I/2332-47], Dated 3-10-2002  Dated 03/10/2002
    Release of software for verification OF PAN through common Business Number (CBN) Server - Regarding CBN Instruction No. 1 [F. No. 4/5/WG/93-DIT(S)/Vol-V/Part I/2332-47], Dated 3-10-2002 Tel. No.... Read More
  •  10 - Selection of additional cases of non-corporate business assessees for Scrutiny - instruction regarding  Dated 01/10/2002
    Instruction No : 10 Date of Issue : 1.10.2002 Section(s) Referred : 143 Statute : Income-Tax Act Subject: Selection of additional cases of non... Read More
  •  414/47/2002-IT (Inv. I) - Revised Code for collection of CIB Information  Dated 05/09/2002
    Instructions relating to Search Seizure Date of Issue: 05.09.2002 Subject: Revised Code for collection of CIB Information F. No. 414/47/2002-IT (Inv. I) Government of India Ministry of Fina... Read More
  •  11 - AST Instruction No: 11, Dated 27-08-2002  Dated 27/08/2002
    AST Instruction No: 11 Date of Issue: 27/08/2002 File No. SW/03/18/2002/01/DIT(S)/9872-9996 Dated : 27.08.2002 Sub.: Modification of Assessment Information System Application Software (AS... Read More
  •  9 - Lifting of ban on transfer of cases - reg.  Dated 26/08/2002
    Instruction No : 9 Date of Issue : 26.8.2002 Section(s) Referred : 127 Statute : Income-Tax Act Subject : Lifting of ban on transfer of cases... Read More
  •  27 - AIS Instruction No: 27, dated 21-08-2002  Dated 21/08/2002
    AIS Instruction No: 27 Date of Issue: 21/08/2002 F.No.SW/3/25/98/01-DIT(S)/9633-9668 Dated : 21.08.2002 Subject : Generating Duplicate PAN report Printing Allotment Letter regarding Base... Read More
  •  22 - IPAN Instruction No: 22, dated 20-8-2002  Dated 20/08/2002
    IPAN Instruction No: 22 Date of Issue: 20/08/2002 F.No.SW/3/25/98/01-DIT(S)/9526-61 Dated : 20.8.2002 Subject : Printing of PAN cards in the case of estate of the deceased is managed by a... Read More
  •  8 - Centralisation of search cases.  Dated 14/08/2002
    Instruction No : 8 Date of Issue : 14.08.2002 Section(s) Referred : Miscellaneous Statute : Income-Tax Act Subject: Centralisation of search c... Read More
  •  62 - TAS Instruction No: 62, dated 6-8-2002  Dated 06/08/2002
    TAS Instruction No: 62 Date of Issue: 06/08/2002 File No. SW/07/01/02/01/DIT(S)/8603-8652 Dated : 06.08.2002 Subject: Tax payment challans - copy of PAN application form attached with - r... Read More
  •  10 - AST Instruction No: 10, Dated 06-08-2002  Dated 06/08/2002
    AST Instruction No: 10 Date of Issue: 06/08/2002 File No. SW/03/18/2002/01/DIT(S)/8672-8750 Dated : 06.08.2002 Sub.: Modification of Assessment Information System Application Software (AS... Read More
  •  61 - TAS Instruction No: 61, dated 2-8-2002  Dated 02/08/2002
    TAS Instruction No: 61 Date of Issue: 02/08/2002 F. No.: SW/07/01/02/01-DIT(S)/8472 Dated: August 2, 2002 To The Chief Commissioner of Income-tax (by Name) Ahmadabad/Bangalore/Bhubaneshw... Read More
  •  7 - Issue of refunds - Instructions regarding  Dated 01/08/2002
    Instruction No : 7 Date of Issue : 1.8.2002 Section(s) Referred : 244 244A Statute : Income-Tax Act Subject:- Issue of refunds - Instructions... Read More
  •  6 - Selection of cases for Scrutiny - procedure regarding  Dated 26/07/2002
    Instruction No : 6 Date of Issue : 26.7.2002 Section(s) Referred : 143 Statute : Income-Tax Act Subject: Selection of cases for Scrutiny - pro... Read More
  •  5 - Guidelines in respect of Limited Scrutiny u/s 143(2)(i)  Dated 28/06/2002
    Instruction No : 5 Date of Issue : 28.6.2002 Section(s) Referred : 143 Statute : Income-Tax Act Subject:- Guidelines in respect of Limited Scr... Read More
  •  MMS INSTRUCTION NO. 5 - RELEASE OF UPGRADE VERSION OF MMS SOFTWARE FOR TRANSFER IN AND TRANSFER OUT PROCEDURE REGARDING  Dated 26/06/2002
    RELEASE OF UPGRADE VERSION OF MMS SOFTWARE FOR TRANSFER IN AND TRANSFER OUT PROCEDURE REGARDING MMS INSTRUCTION NO. 5, dated 26-06-2002 [F.No. SW/3/10/96-03/DIT(S)/5618-5704] The existing pro... Read More
  •  5 - MMS Instruction No: 5, dated 26-06-2002  Dated 26/06/2002
    MMS Instruction No: 5 Date of Issue: 26/06/2002 F.No.SW/3/10/96-03/DIT(S)/5618-5704 Dated 26.06.2002 Sub: Release of Upgrade version of MMS software for Transfer in and Transfer out proce... Read More
  •  26 - AIS Instruction No: 26, dated 25-06-2002  Dated 25/06/2002
    AIS Instruction No: 26 Date of Issue: 25/06/2002 F.No.SW/3/25/98/01-DIT(S)/5540-5586 Dated 25.06.2002 Subject : Acquiring assessees - Refreshing snapshots - Duplicate PAN report regarding... Read More
  •  9 - AST Instruction No: 9, Dated 18-06-2002  Dated 18/06/2002
    AST Instruction No: 9 Date of Issue: 18/06/2002 File No. SW/03/09/2001/02-DIT(S)/5103-5159 Dated 18.06.2002 Sub.: Functionality for entering returns for A.Y. 2002-03, in RRR module of AST... Read More
  •  MMS INSTRUCTION NO. 4 - RELEASE OF UPGRADE VERSION OF MMS SOFTWARE FOR DELETION OF DUPLICATE EMPLOYEE NUMBERS AND FOR CORRECTION IN CORE FIELDS-REGARDING  Dated 17/06/2002
    RELEASE OF UPGRADE VERSION OF MMS SOFTWARE FOR DELETION OF DUPLICATE EMPLOYEE NUMBERS AND FOR CORRECTION IN CORE FIELDS-REGARDING MMS INSTRUCTION NO. 4, DATED 17-06-2002 [F.No. SW/3/10/96-03/... Read More
  •  4 - MMS Instruction No: 4 dated 17-06-2002  Dated 17/06/2002
    MMS Instruction No: 4 Date of Issue: 17/06/2002 F.No. SW/3/10/96-03/DIT(S)/5390-5471 Dated : 17.06.2002 Sub : Release of Upgrade Version of MMS software for deletion of duplicate employee... Read More
  •  F. No. 414/25/2002-IT (Inv. I) - Regarding issues raised during the Review meeting on 28-3-2002 by MOS(R)  Dated 31/05/2002
    Instructions relating to Search Seizure Date of Issue: 31.5.2002 Subject: Regarding issues raised during the Review meeting on 28-3-2002 by MOS(R) F. No. 414/25/2002-IT (Inv. I) Government... Read More
  •  25 - AIS Instruction No: 25, dated 24-05-2002  Dated 24/05/2002
    AIS Instruction No: 25 Date of Issue: 24/05/2002 F.No.SW/3/25/98/01-DIT(S)/3396-3430 Dated : 24.05.2002 To, The CCsIT/ CSIT 36 Computer Centres Sir/Madam Subject: Extracting assessees... Read More
  •  24 - AIS Instruction No: 24, dated 20-05-2002  Dated 20/05/2002
    AIS Instruction No: 24 Date of Issue: 20/05/2002 F.No.SW/3/25/98/01-DIT(S)/2935-2970 Dated : 20-05-2002 To The CCsIT/CsIT, 36 Comptuer Centers. Sir/Madam, Subject : Copying IPAN and A... Read More
  •  23 - AIS Instruction No: 23, dated 15-05-2002  Dated 15/05/2002
    AIS Instruction No: 23 Date of Issue: 15/05/2002 F.No.SW/3/25/98/01 -DIT(S)/2528-2574 Dated : 15.05.2002 Subject : Extracting assessees data from NCC and generating reports from the archi... Read More
  •  4 - Allocation of work amongst CIT (Judicial) and their jurisdiction  Dated 07/05/2002
    Instruction No : 4 Date of Issue : 7.5.2002 Section(s) Referred : 268 Statute : Income-Tax Act Subject: Allocation of work amongst CIT (Judici... Read More
  •  58 - TAS Instruction No: 58, dated 16-4-2002  Dated 16/04/2002
    TAS Instruction No: 58 Date of Issue: 16/04/2002 F. No. SW/07/01/02/01/DIT(S) 797-883 Dated: April 16, 2002 To The Chief Commissioner of Income-tax(By Name) Ahmedabad /Allahabad /Amrits... Read More
  •  3 - Order under Section 10(2)(a) of the Wealth Tax Act, 1967  Dated 10/04/2002
    Miscellaneous (WT, Ex. T. GT.) Chapter (IX-XIIF) INSTRUCTION : 3 Date of Issue: 10.4.2002 Subject: Order under Section 10(2)(a) of the Wealth Tax Act, 1967 F.No.328/31/2000-WT In exercise o... Read More
  •  22 - AIS Instruction No: 22, dated 19-03-2002  Dated 19/03/2002
    AIS Instruction No: 22 Date of Issue: 19/03/2002 F.No.SW/3/25/98/01-DIT(S)/18002-18055 Dated : 19-03-2002 Subject : Printing of mailing labels in AIS through additional program alblgitd.f... Read More
  •  5 - IRLA Instruction No: 5, dated 14-03-2002  Dated 14/03/2002
    IRLA Instruction No: 5 Date of Issue: 14/03/2002 File No.: SW/03/15/2002/01 -DIT(S)/17715-17771 Dated : 14.03.2002 To The Chief Commissioner of Income-tax (By Name) Ahmedabad/ Bangalore... Read More
  •  57 - TAS Instruction No: 57, dated 8-3-2002  Dated 08/03/2002
    TAS Instruction No: 57 Date of Issue: 08/03/2002 FNo.SW/07/01/02/01/DIT(S) Dated: 08-03-2002 To The Chief Commissioner of Inoome-tax(By Name) Ahmedabad /Allahabad /Amritsar /Bangalore /... Read More
  •  56 - TAS Instruction No: 56, dated 13-2-2002  Dated 13/02/2002
    TAS Instruction No: 56 Date of Issue: 13/02/2002 F.No. SW/07/01/02/01/DIT(S)-15333 - 15906 Dated 13-02-2002 Sub: Automatic posting of challans from TAS to IRLA - reg. Sir, As you are aw... Read More
  •  21 - AIS Instruction No: 21, dated 08-02-2002  Dated 08/02/2002
    AIS Instruction No: 21 Date of Issue: 08/02/2002 F.No.SW/3/25/98/01-DIT(S)/14963-15016 Dated : 08-02-2002 To The Chief Commissioner of Income-tax(By Name) Ahmedabad/ Allahabad/ Amritsar... Read More
  •  2 - Revised Proforma 'B' for filing of SLP  Dated 06/02/2002
    Instruction No : 2 Date of Issue : 6.2.2002 Section(s) Referred : 268 Statute : Income-Tax Act Subject: Revised Proforma 'B' for filing of SLP... Read More
  •  55 - TAS Instruction No: 55, dated 25-1-2002  Dated 25/01/2002
    TAS Instruction No: 55 Date of Issue: 25/01/2002 F.No. SW/07/01/02/01/DIT(S)/14388-14421 Dated: January 25, 2002 Subject: On line transfer Main Scroll to NCC Instead of batch process - re... Read More
  •  8 - AST Instruction No: 8, Dated 21-01-2002  Dated 21/01/2002
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  •  1 - Scrutiny of assessments - procedure regarding  Dated 21/01/2002
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  •  F. No. 414/1/2002-IT (Inv. II) - Order u/s 119 of the Income-Tax Act regarding Initiation/levy of penalty under the proviso to Section 271F of the Income-Tax Act for Assessment year 2001-2002  Dated 07/01/2002
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  •  - - LIST OF TRUST/INSTITUTION RECOGNISED U/S 80-G AND REGISTERED U/S 12A OF THE I. T. ACT, 1961  Dated 04/01/2002
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  •  - - RENEWAL OF EXEMPTION U/S. 80G OF THE I.T. ACT, 1961 TO GURU NANAK KHALSA COLLEGE, YAMUNA NAGAR  Dated 03/01/2002
    RENEWAL OF EXEMPTION U/S. 80G OF THE I.T. ACT, 1961 TO GURU NANAK KHALSA COLLEGE, YAMUNA NAGAR Donations made to Guru Nanak Khalsa College, Yamuna Nagar shall qualify for deduction U/S 80 G of th... Read More
  •  20 - AIS Instruction No: 20, dated 01-01-2002  Dated 01/01/2002
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  •  - - 1. APPROVAL OF THE "NATIONAL AWARD FOR SCIENCE & TECHNOLOGY AND ART & CULTURE" INSTITUTED BY KAMAL KUMARI FOUNDATION U/S. 10(174)(I) OF THE I.T. ACT, 1961  Dated 26/12/2001
    ORDERS U/S 10 OF THE INCOME-TAX ACT,1961 1. APPROVAL OF THE NATIONAL AWARD FOR SCIENCE TECHNOLOGY AND ART CULTURE INSTITUTED BY KAMAL KUMARI FOUNDATION U/S. 10(174)(I) OF THE I.T. ACT, 1961 In ex... Read More
  •  ORDER NO. 9 OF 2001-02 - ORDER UNDER SECTION 120 OF INCOME-TAX ACT, 1961  Dated 13/12/2001
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  •  8 - Restructuring of the Internal Audit instructions- Reg.  Dated 06/12/2001
    Instruction No : 8 Date of Issue : 6.12.2001 Section(s) Referred : Miscellaneous Statute : Income-Tax Act Subject: Restructuring of the Intern... Read More
  •  19 - AIS Instruction No: 19, dated 04-12-2001  Dated 04/12/2001
    AIS Instruction No: 19 Date of Issue: 04/12/2001 F.No.SW/3/25/98/01-DIT(S)11342 Dated : 04-12-2001 Sir, Subject: Changes in jurisdiction due to restructuring - transferring PAN data in A... Read More
  •  18 - AIS Instruction No: 18, dated 15-11-2001  Dated 15/11/2001
    AIS Instruction No: 18 Date of Issue: 15/11/2001 F.No.SW/3/25/98/01-DIT(S)10241 - 10294 Dated : 15-11-2001 Sir/Madam, Subject: Tuning query in IPAN and AIS database-regarding- Based on... Read More
  •  17 - AIS Instruction No: 17, dated 15-11-2001  Dated 15/11/2001
    AIS Instruction No: 17 Date of Issue: 15/11/2001 F.No.SW/3/25/98/01-DIT(S)10187 - 10290 Dated : 15-11-2001 Sir/Madam, Subject : Tuning process of migration of data from IPAN to AIS datab... Read More
  •  - - JURISDICTION U/S. 120(1) AND (2) OF THE I.T. ACT, 1961, VIDE PARA (b) OF NOTIFICATION NO. S.O. 882(E), DATED 14-9-2001  Dated 30/10/2001
    JURISDICTION U/S. 120(1) AND (2) OF THE I.T. ACT, 1961, VIDE PARA (b) OF NOTIFICATION NO. S.O. 882(E), DATED 14-9-2001 In exercise of the powers conferred by the Commissioner of Income tax (TDS)... Read More
  •  7 - Canvassing for transfer/ promotions through non-official pressures  Dated 29/10/2001
    Instruction No : 7 Date of Issue : 29.10.2001 Section(s) Referred : Miscellaneous Statute : Income-Tax Act Sub: Canvassing for transfer/ promo... Read More
  •  6 - Instructions regarding scrutiny of assessments.  Dated 19/10/2001
    Instruction No : 6 Date of Issue : 19.10.2001 Section(s) Referred : Miscellaneous Statute : Income-Tax Act Subject: Instructions regarding scr... Read More
  •  7 - AST Instruction No: 7, Dated 16-10-2001  Dated 16/10/2001
    AST Instruction No: 7 Date of Issue: 16/10/2001 File No. SW/03/09/2000/01-DIT(S)/9250-9283 Dated : 16-10-2001 Sub.: Implementation of Assessment Information System Application Software (A... Read More
  •  - - DEDUCTION U/S 80G(5) OF THE I.T. ACT, 1961 IN RESPECT OF DONATION MADE TO TINSUKIA GAON MAHILA SAMITY, VILL. TINSUKIA, P.O. LALMATI PIN 786054, DIBRUGARH DIST. DIBRUGARH, ASSAM-ELIGIBILITY FOR INTIMATION REGARDING—  Dated 16/10/2001
    DEDUCTION U/S 80G(5) OF THE I.T. ACT, 1961 IN RESPECT OF DONATION MADE TO TINSUKIA GAON MAHILA SAMITY, VILL. TINSUKIA, P.O. LALMATI PIN 786054, DIBRUGARH DIST. DIBRUGARH, ASSAM-ELIGIBILITY FOR INT... Read More
  •  _ - DEDUCTION U/S. 80G(5) OF THE I.T. ACT, 1961 IN RESPECT OF DONATION MADE TO DAINIJAN GAON MAHILA SAMITY, VILL. DAINIJAN, P.O. BEHEATING TIMIALI, PIN-786 004, DIBRUGARH DISTT. DIBRUGARH, ASSAM—ELIGIBILITY FOR INTIMATION—REGARDING.—  Dated 16/10/2001
    DEDUCTION U/S. 80G(5) OF THE I.T. ACT, 1961 IN RESPECT OF DONATION MADE TO DAINIJAN GAON MAHILA SAMITY, VILL. DAINIJAN, P.O. BEHEATING TIMIALI, PIN-786 004, DIBRUGARH DISTT. DIBRUGARH, ASSAMELIGIB... Read More
  •  16 - AIS Instruction No: 16, dated 04-10-2001  Dated 04/10/2001
    AIS Instruction No: 16 Date of Issue: 04/10/2001 F.No.SW/3/25/98/01-DIT(S)/8602
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  •  15 - AIS Instruction No: 15, dated 04-10-2001  Dated 04/10/2001
    AIS Instruction No: 15 Date of Issue: 04/10/2001 F.No.SW/3/25/98/01-DIT(S)/8401 Dated : 04-10-2001 To The Chief Commissioner of Income-tax(By Name) Ahmedabad/ Allahabad/ Amritsar/ Banga... Read More
  •  14 - AIS Instruction No: 14, dated 04-10-2001  Dated 04/10/2001
    AIS Instruction No: 14 Date of Issue: 04/10/2001 F.No.SW/3/25/98/01 Dated: 04-10-2001 To The Chief Commissioner of Income-tax(By Name) Ahmedabad/ Allahabad/ Amritsar/ Bangalore/ Baroda/... Read More
  •  2 - GLOBAL Instruction No: 2,dated 04-10-2001  Dated 04/10/2001
    GLOBAL Instruction No: 2 Date of Issue: 04/10/2001 F.No.SW/3/3/96/01-DIT(S)-Part I/8282 Dated: 04-10-2001 To The Chief Commissioner of Income-tax(By Name) Ahmedabad/ Allahabad/ Amrits... Read More
  •  13 - AIS Instruction No: 13, dated 26-09-2001  Dated 26/09/2001
    AIS Instruction No: 13 Date of Issue: 26/09/2001 F.No.SW/3/25198/01-DIT(S) Dated : 26-09-2001 To The Chief Commissioner of Income-tax(By Name) Ahmedabad/ Allahabad/ Amritsar/ Bangalore/... Read More
  •  5 - Instructions regarding scrutiny of assessments.  Dated 20/09/2001
    Instruction No : 5 Date of Issue : 20.09.2001 Section(s) Referred : 143(3) Statute : Income-Tax Act Subject: Instructions regarding scrutiny o... Read More
  •  54 - TAS Instruction No: 54, dated 12-9-2001  Dated 12/09/2001
    TAS Instruction No: 54 Date of Issue: 12/09/2001 File No. SW/07/01/01/02/DIT(S)/6981-7069 Dated: September 12, 2001 Subject: Performance tuning in Tax Accounting Systems (TAS) - regarding... Read More
  •  4 - Priority of deductions between sections 80HH and 80-I  Dated 14/08/2001
    Instruction No : 4 Date of Issue : 14.8.2001 Section(s) Referred : 80HH , 80I Statute : Income-Tax Act 1. It has come to the notice of the Boa... Read More
  •  3 - Centralisation of cases subsequent to the restructuring of the Income-tax Department- Regarding.  Dated 13/08/2001
    Instruction No : 3 Date of Issue : 13.08.2001 Section(s) Referred : 127 Statute : Income-Tax Act Subject: Centralisation of cases subsequent t... Read More
  •  12 - AIS Instruction No: 12, dated 08-08-2001  Dated 08/08/2001
    AIS Instruction No: 12 Date of Issue: 08/08/2001 F.No.SW/3/25/98/01-DIT(S)/5903 Dated : 08-08-2001 To The Chief Commissioner of Income-tax(By Name) Ahmedabad/ Allahabad/ Amritsar/ Ban... Read More
  •  1 - ITCC Instruction No: 1 dated 06-08-2001  Dated 06/08/2001
    ITCC Instruction No: 1 Date of Issue: 06/08/2001 F.NO. 397/20/2001/ITCC/5329 Dated 6.8.2001 To The Chief Commissioner of Income-tax (By Name) Ahmedabad/ Allahabad/ Amritsar/ Bangalore/... Read More
  •  11 - AIS Instruction No: 11, dated 24-07-2001  Dated 24/07/2001
    AIS Instruction No: 11 Date of Issue: 24/07/2001 F.No. SW/3/25/98/01-DIT(S)/4526-552 Dated: 24.07.2001 Sir/Madam, Sub: Facility for conducting query on AIS data at NCC for Duplicate PPAN... Read More
  •  10 - Notified Persons For Purposes Of Second Proviso To Section 139(1)  Dated 19/07/2001
    Notifications One By Six Scheme CIRCULAR : 10 Date of Issue: 19.7.2001 Notified Persons For Purposes Of Second Proviso To Section 139(1) NOTIFICATION 1 In exercise of the powers conferred b... Read More
  •  14 - DBA Instruction No: 14, dated 03-07-2001  Dated 03/07/2001
    DBA Instruction No: 14 Date of Issue: 03/07/2001 F.No. DBA-INST/3/2/2000-DIT(S)3622-57 To . The Chief Commissioner of Income Tax(By Name) Ahmodabad, Allahabad, Amritsar, Bhubaneshwar, B... Read More
  •  2 - Exemption from income tax to disability pension, i.e. " disability element" and "service element" of a disabled officer of the Indian Armed Forces- Instructions regarding.  Dated 02/07/2001
    Instruction No : 2 Date of Issue : 2.7.2001 Section(s) Referred : 10 Statute : Income-Tax Act Subject: Exemption from income tax to disability... Read More
  •  13 - DBA Instruction No: 13, dated 29-05-2001  Dated 29/05/2001
    DBA Instruction No: 13 Date of Issue: 29/05/2001 F.No.DBA-INST/3/2/2000-DIT(S)/ 2517-2595 To All 36 computer centres Sub: performance of database - regarding. Sir/Madam, While analyzi... Read More
  •  12 - DBA Instruction No: 12, dated 22-05-2001  Dated 22/05/2001
    DBA Instruction No: 12 Date of Issue: 22/05/2001 F.No.DBA-INST/3/2/2000/1931-2002 To All CsCIT/CsIT (33 Computer Centres)/CIT(CO) Delhi. Mumbai and Chennai Sub: Installation and configu... Read More
  •  1 - Ban on transfer of jurisdiction - Regarding  Dated 11/05/2001
    Instruction No : 1 Date of Issue : 11.05.2001 Section(s) Referred : Miscellaneous Statute : Income-Tax Act Subject: Ban on transfer of jurisdi... Read More
  •  SO 410(E) - Notifications One By Six Scheme  Dated 10/05/2001
    Notifications One By Six Scheme Date of Issue: 10.5.2001 Notification No.SO 410(E) NOTIFICATION 1 SPECIFIED FLOOR AREAS FOR PURPOSES OF CLAUSE (I) OF FIRST PROVISO TO SECTION 139(1) In exer... Read More
  •  SO 409(E) - Notifications One By Six Scheme  Dated 10/05/2001
    Notifications One By Six Scheme Date of Issue: 10.5.2001 Notification No. SO 409(E) Widening of tax base vide Notification Nos. S.O. 409(E), dated 10-5-2001 and S.O. 410(E), dated 10-5-2001... Read More
  •  3 - SECURITY INSTRUCTION No. 3, dated 08-05-2001  Dated 08/05/2001
    SECURITY INSTRUCTION No. 3 F.No. Admn.17/1/2000/02-DIT(S)/1416-1451 Dated : 08.05.2001 To The Chief Commissioners of Income-Tax Ahmedabad, Bangalore, Bhopal, Bhubaneswar, Calcut... Read More
  •  53 - TAS Instruction No: 53, dated 30-4-2001  Dated 30/04/2001
    TAS Instruction No: 53 Date of Issue: 30/04/2001 F.No. SM/07/01/01/01/DIT(S)/1234-1269 To The Chief Commissioner of Income-tax (by Name) Ahmedabad/ Bangalore/ Bhubaneshwar/ Bhopa/ Calcut... Read More
  •  52 - TAS Instruction No: 52, dated 30-4-2001  Dated 30/04/2001
    TAS Instruction No: 52 Date of Issue: 30/04/2001 F.No. SM/07/01/01/01/DIT(S)/1198-1233 To The Chief Commissioner of Income-tax (by Name) Ahmedabad/ Bangalore/ Bhubaneshwar/ Bhopa/ Calcut... Read More
  •  10 - AIS Instruction No: 10, dated 25-04-2001  Dated 25/04/2001
    AIS Instruction No: 10 Date of Issue: 25/04/2001 F.No.SW/3/25/98/01-DIT(S)820-855 To Shri P. C. Chottaray, Commissioner of Income Tax(CO) Mumbai Sir, Subject : AIS software and cadre... Read More
  •  21 - IPAN Instruction No: 21, dated 20-04-2001  Dated 20/04/2001
    IPAN Instruction No: 21 Date of Issue: 20/04/2001 F.No.SW/3/24/98/01-DIT(S)/739-779 To The Chief Commissioner of Income-tax(By Name) Allahabad/Ahmedabad/Bhubaneshwar/Bangalore/Bhopal/Coc... Read More
  •  51 - TAS Instruction No: 51, dated 16-4-2001  Dated 16/04/2001
    TAS Instruction No: 51 Date of Issue: 16/04/2001 File No. SW/07/01/01/01/DIT(S)/235-270 To, The Chief Commissioner of Income-tax (by Name) Ahmedabad/ Bangalore/ Bhubaneshwar/ Bhopa/ Calc... Read More
  •  11 - DBA Instruction No: 11, dated 28-03-2001  Dated 28/03/2001
    DBA Instruction No: 11 Date of Issue: 28/03/2001 F.No. DBA-INST/3/2/2000/6970-17006 Dear, It is observed that in some of the centres entire system including Network go to hang state. At t... Read More
  •  6 - AST Instruction No: 6  Dated 28/03/2001
    AST Instruction No: 6 Date of Issue: 28/03/2001 Assessment Information System - Problems encountered in implementing AST module S.No. Points raised Clarifications 1 The interest calculat... Read More
  •  10 - DBA Instruction No: 10, dated 08-03-2001  Dated 08/03/2001
    DBA Instruction No: 10 Date of Issue: 08/03/2001 D.O.F.No.SW/DBA-INST/3/2/2000-DIT(S)/16418-16489 Dear Database security is a matter of concern of all the users of database in the Depart... Read More
  •  F. No. 289/10/2001-IT (Inv. II) - Search and seizure actions - Instructions - reg.-  Dated 07/03/2001
    Instructions relating to Search Seizure Date of Issue: 7.3.2001 Subject: Search and seizure actions - Instructions - reg.- F. No. 289/10/2001-IT (Inv. II) Ministry of Finance Department of... Read More
  •  2 - SECURITY INSTRUCTION No. 2, dated 19-02-2001  Dated 19/02/2001
    SECURITY INSTRUCTION No. 2 F.No. Admn. 17/1/2000/02-DIT(S)15534-15569 Dated : 19.02.2001 To The Chief Commissioners of Income-Tax Ahmedabad, Bangalore, Bhopal, Bhubaneswar, Calcutta,... Read More
  •  F. No. 414/126/2000-IT (Inv. I) - Collection of general information from Banks under Section 133(6) of the Income-Tax Act, 1961  Dated 13/02/2001
    Instructions relating to Search Seizure Date of Issue: 13.02.2001 Subject: Collection of general information from Banks under Section 133(6) of the Income-Tax Act, 1961 F. No. 414/126/2000-I... Read More
  •  5 - AST Instruction No: 5, Dated 08-02-2001  Dated 08/02/2001
    AST Instruction No: 5 Date of Issue: 08/02/2001 Assessment Information System - Problems encountered in implementing AST module S.# Points raised Clarifications 1) Each return is first c... Read More
  •  9 - DBA Instruction No: 9, dated 07-02-2001  Dated 07/02/2001
    DBA Instruction No: 9 Date of Issue: 07/02/2001 F.No.DBA-INST/3/2/2000/14711-782 To All CCIT / CIT Sub: Database maintenance (archiving of database) - reg. Sir, Please refer to para 5... Read More
  •  8 - DBA Instruction No: 8, dated 15-12-2000  Dated 15/12/2000
    DBA Instruction No: 8 Date of Issue: 15/12/2000 F.No. SW/DBA-INST/3/2/2000/DIT(S)/ To 36 Computer Centres Sir, Please refer to the earlier instructions issued by this Directorate from... Read More
  •  4 - AST Instruction No: 4, Dated 12-12-2000  Dated 12/12/2000
    AST Instruction No: 4 Date of Issue: 12/12/2000 Assessment Information System - Problems encountered in implementing AST module S.No. points raised Clarifications 1 Connectivity to Natio... Read More
  •  50 - TAS Instruction No: 50, dated 22-11-2000  Dated 22/11/2000
    TAS Instruction No: 50 Date of Issue: 22/11/2000 F. No. SW/07/01/00/05/DIT(S)/12067-12102 To, The Chief Commissioner of Income-tax (by Name) Ahmedabad/ Bangalore/ Bhubaneshwar/ Bhopa/ Ca... Read More
  •  9 - AIS Instruction No: 9, dated 09-11-2000  Dated 09/11/2000
    AIS Instruction No: 9 Date of Issue: 09/11/2000 F.No. SW/3/25/98/01-DIT(S)10938-10979 To The Chief Commissioner of Income-tax(By Name) Ahmedabad/ Bangalore/ Bhubaneshwar/ Bhopal/ Calcutt... Read More
  •  3 - IRLA Instruction No: 3, dated 01-11-2000  Dated 01/11/2000
    IRLA Instruction No: 3 Date of Issue: 01/11/2000 File No. SW/07/02/99/01/DIT(S)/ To, The Chief Commissioner of Income-tax , Commissioner of Income-tax Subject: Posting of collection int... Read More
  •  49 - TAS Instruction No: 49, dated 30-10-2000  Dated 30/10/2000
    TAS Instruction No: 49 Date of Issue: 30/10/2000 File No. SW/07/01/00/06/DIT/(S)01/10071-10106 To The Chief Commissioner of Income-tax (by Name) Ahmedabad/ Bangalore/ Bhubaneshwar/ Bhopa... Read More
  •  7 - DBA Instruction No: 7, dated 25-10-200  Dated 25/10/2000
    DBA Instruction No: 7 Date of Issue: 25/10/2000 F.No.SW/DBA-INST/3/2/2000-DIT(S)/9977-10042 To CCsIT/CsIT(33 Computer Centres) Sub: Loading of ORACLE etc. on AOs Machine-Regarding- Sir... Read More
  •  1989 - Issue of refunds adjustment with outstanding demand provision of Section 245 of the Income tax Act, 1961  Dated 20/10/2000
    Instruction No : 1989 Date of Issue : 20.10.2000 Section(s) Referred : 245 Statute : Income-Tax Act Subject : Issue of refunds adjustment with... Read More
  •  1988 - Clarification regarding applicability of Chapter IVD in the case of political parties  Dated 19/10/2000
    Instruction No : 1988 Date of Issue : 19.10.2000 Section(s) Referred : 44AB Statute : Income-Tax Act Subject :- Clarification regarding applic... Read More
  •  1987 - Instructions to the computer centres for uploading data on TDS/TCS returns on computer media  Dated 18/10/2000
    Instruction No : 1987 Date of Issue : 18.10.2000 Section(s) Referred : 200 , 201 , 206 Statute : Income-Tax Act Subject: Instructions to the c... Read More
  •  48 - TAS Instruction No: 48, dated 10-10-2000  Dated 10/10/2000
    TAS Instruction No: 48 Date of Issue: 10/10/2000 File No. SW/07/01/00/06/DIT(S)/8838 - 8873 To The Chief Commissioner of Income-tax (by Name) Ahmedabad/ Bangalore/ Bhubaneshwar/ Bhopal/... Read More
  •  2 - IRLA Instruction No: 2, dated 09-10-200  Dated 09/10/2000
    IRLA Instruction No: 2 Date of Issue: 09/10/2000 File No.SW/07/02/99/DIT(S)/ To, The Chief Commissioner of Income-tax, Delhi/Mumbai/Chennai Subject : Posting of collections from Tax Acc... Read More
  •  6 - DBA Instruction No: 6, dated 04-10-2000  Dated 04/10/2000
    DBA Instruction No: 6 Date of Issue: 04/10/2000 F.No.SW/DBA-INST/3/2/2000-DIT(S)/8356-8428 To The CCsIT/CsIT(By name) Sub: Proper maintenance of password for routers - reg. Sir/Madam,... Read More
  •  4 - IRLA Instruction No: 4, dated 26-09-2000  Dated 26/09/2000
    IRLA Instruction No: 4 Date of Issue: 26/09/2000 File No. SW/07/02/00/01/DIT(S) To The Chief Commissioner of Income-tax (By Name) Ahmedabad/Bangalore/Bhubaneshwar/Bhopal/Calcutta/Cochin/... Read More
  •  47 - TAS Instruction No: 47, dated 20-9-2000  Dated 20/09/2000
    TAS Instruction No: 47 Date of Issue: 20/09/2000 File No. SW/07/01/00/05/DIT(S)/7580-7615 TO The Chief Commissioner of Income-tax (by Name) Ahmedabad/ Bangalore/ Bhubaneshwar/ Bhopal/ Ca... Read More
  •  46 - TAS Instruction No: 46, dated 18-9-2000  Dated 18/09/2000
    TAS Instruction No: 46 Date of Issue: 18/09/2000 File No. SW/07/01/00/05/DIT(S)/7462-97 TO The Chief Commissioner of Income-tax (by Name) Ahmedabad/ Bangalore/ Bhubaneshwar/ Bhopal/ Calc... Read More
  •  45 - TAS Instruction No: 45, dated 18-9-2000  Dated 18/09/2000
    TAS Instruction No: 45 Date of Issue: 18/09/2000 File No. SW/07/01/00/O5/DIT(S)/7426-7461 To The Chief Commissioner of Income-tax (by Name) Ahmedabad/ Bangalore/ Bhubaneshwar/ Bhopa/ Cal... Read More
  •  20 - IPAN Instruction No: 20, dated 15-09-2000  Dated 15/09/2000
    IPAN Instruction No: 20 Date of Issue: 15/09/2000 F.No.SW/3/12/97/01-DIT(S)7147-7188 To Sir, The Chief Commissioner of Income-tax(By Name) Ahmedabad/Bangalore/Bhubaneshwar/Bhopal/Calcut... Read More
  •  44 - TAS Instruction No: 44, dated 5-9-2000  Dated 05/09/2000
    TAS Instruction No: 44 Date of Issue: 05/09/2000 File No. SW/07/01/00/03/DIT(S)/6603-6637 To, The Chief Commissioner of Income-tax (by Name) Ahmedabad/ Bangalore/ Bhubaneshwar/ Bhopal/ C... Read More
  •  5 - DBA Instruction No: 5, dated 22-08-2000  Dated 22/08/2000
    DBA Instruction No: 5 Date of Issue: 22/08/2000 D.O.F.No.SW/DBA-DMC/3/2/99-DIT(S)/6180-6246 Dear As you are aware that Comprehensive Computerisation of the Income Tax Department is being... Read More
  •  ANNEXE - TAS Instruction No: ANNEXE, dated 22-8-2000  Dated 22/08/2000
    TAS Instruction No: ANNEXE Date of Issue: 22/08/2000 ANNEXE-I LIST OF ZAOs WITH CODE Nos ALLOTED BY RBI, CASNAGPUR AND THE NODAL BRANCHES OF BANK ATTACHED Sl. No. Nameof Code No. Noda... Read More
  •  8 - AIS Instruction No: 8, dated 02-08-2000  Dated 02/08/2000
    AIS Instruction No: 8 Date of Issue: 02/08/2000 F.No. SW/3/25/98/01-DIT(S)/4995-5036 To The Chief Commissioner of Income-tax(By Name) Ahmedabad/ Bangalore/ Bhubaneshwar/ Bhopal/ Calcutta... Read More
  •  1986 - Revision of schedule of fees payable to Standing Counsels for the Income-tax Department before various High Courts-Appointment of Counsels - Guidelines regarding  Dated 03/07/2000
    Instruction No : 1986 Date of Issue : 3.7.2000 Section(s) Referred : 260A , 268 Statute : Income-Tax Act Subject: Revision of schedule of fees... Read More
  •  1985 - Revision of monetary limits for filing Department appeals / references before various appellate authorities - clarification in respect of instruction No. 1979 dated 27.3.2000 - regarding  Dated 29/06/2000
    Instruction No : 1985 Date of Issue : 29.6.2000 Section(s) Referred : 268 Statute : Income-Tax Act Subject: Revision of monetary limits for fi... Read More
  •  43 - TAS Instruction No: 43, dated 29-6-2000  Dated 29/06/2000
    TAS Instruction No: 43 Date of Issue: 29/06/2000 File No. SW/07/01/00/01/DIT(S)/01/ To, The Chief Commissioner of Income-tax (by Name) Ahmedabad/ Bangalore/ Bhubaneshwar/ Bhopal/ Calcutt... Read More
  •  7 - AIS Instruction No: 7, dated 28-06-2000  Dated 28/06/2000
    AIS Instruction No: 7 Date of Issue: 28/06/2000 F No. SW/3/25/98/01-DIT(S)4069/4105 Dear Sub: Addition of new status 'G' for Government organizations/departments for purposes of PAN allot... Read More
  •  42 - TAS Instruction No: 42, dated 27-6-2000  Dated 27/06/2000
    TAS Instruction No: 42 Date of Issue: 27/06/2000 File No. SW/07/01/00/01/DIT(S)02/-3662-3739 To The Chief Commissioner of Income-tax (By Name) Ahmedabad/ Bangalore/ Bhubaneshwar/ Bhopal/... Read More
  •  1984 - Guidelines for selection of cases for assessment under section 143(3) of the Income tax and transfer of cases during Financial year 2000-2001 regarding  Dated 09/06/2000
    Instruction No : 1984 Date of Issue : 9.6.2000 Section(s) Referred : 143 Statute : Income-Tax Act Subject: Guidelines for selection of cases f... Read More
  •  3 - AST Instruction No: 3, Dated 23-05-2000  Dated 23/05/2000
    AST Instruction No: 3 Date of Issue: 23/05/2000 Assessment Information System - Problems encountered in implementing AST module S.No. Points raised Clarifications 1 Intimation Sheets an... Read More
  •  1983 - Processing of applications for notification u/s 10(23C)(v) of the Income Tax Act, 1961 - Guidelines regarding.  Dated 10/05/2000
    Instruction No : 1983 Date of Issue : 10.5.2000 Section(s) Referred : 10(23C)(v) Statute : Income-Tax Act Subject: Processing of applications... Read More
  •  1982 - Tax rate applicable to foreign companies - Non-Discrimination Article under the Double Taxation Avoidance Agreements (DTAA)- clarification regarding  Dated 11/04/2000
    Instruction No : 1982 Date of Issue : 11.4.2000 Section(s) Referred : 2(22A) , 2(23A) Statute : Income-Tax Act Subject: Tax rate applicable to... Read More
  •  SO 373(E) - Notifications One By Six Scheme  Dated 10/04/2000
    Notifications One By Six Scheme Date of Issue: 10.4.2000 Notification No.SO 373(E) NOTIFICATION 5 In exercise of the powers conferred by the first proviso to sub-section (1) of section 139 o... Read More
  •  SO 372(E) - Notifications One By Six Scheme  Dated 10/04/2000
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  •  1981 - Forwarding of applications for notification u/s. 10(23C)(vi) & (via) of the IT Act. 1961- guidelines - reg.  Dated 05/04/2000
    Instruction No : 1981 Date of Issue : 5.4.2000 Section(s) Referred : 10(23C)(vi) Statute : Income-Tax Act Subject: Forwarding of applications... Read More
  •  40 - TAS Instruction No: 40, dated 4-4-2000  Dated 04/04/2000
    TAS Instruction No: 40 Date of Issue: 04/04/2000 File No. SW/07/01/00/0l/DIT(S)/02/ To, The Chief Commissioner of Income-tax (BY NAME) Ahmedabed/ Bangalore/ Bhubneshwar/ Bhopal/ Calcutta... Read More
  •  2 - AST Instruction No: 2, Dated 28-03-2000  Dated 28/03/2000
    AST Instruction No: 2 Date of Issue: 28/03/2000 Assessment Information System - Problems encountered in implementing AST module SYSTEMS S.No. Points raised Clarifications 1. There is so... Read More
  •  1979 - Revising Monetary limits for filing Departmental appeals / references before Income-tax Appellate Tribunal, High Courts and Supreme Court - Measures for reducing litigation - regarding  Dated 27/03/2000
    Instruction No : 1979 Date of Issue : 27.3.2000 Section(s) Referred : 268 Statute : Income-Tax Act Subject: Revising Monetary limits for filin... Read More
  •  39 - TAS Instruction No: 39, dated 23-3-2000  Dated 23/03/2000
    TAS Instruction No: 39 Date of Issue: 23/03/2000 File No. SW/O7/01/00/01/DIT(S)/01/18469-504 To The Chief Commissioner of Income-tax (BY NAME) Ahmedabad/ Bangalore/ 8hubaneshwar/ Bhopal... Read More
  •  38 - TAS Instruction No: 38, dated 23-3-2000  Dated 23/03/2000
    TAS Instruction No: 38 Date of Issue: 23/03/2000 F.No. SW/07/01/00/O1/DIT(S)/01/18329-363 To, The Senior Most Technical Person Ahmedabad/ Bangalore/ Bhubaneshwar/ Bhopal/ Calcutta/ Cochi... Read More
  •  38 - TAS Instruction No: 38  Dated 16/03/2000
    TAS Instruction No: 38 Date of Issue: 16/03/2000 File No. SW/07/01/00/01/DIT(S)/01/S250-285 To The Chief Commissioner of Income-tax /BY NAME) Ahmedabad/Bangalore/Bhubaneshwar/Bhopal/Calc... Read More
  •  3 - DBA Instruction No: 3, dated 14-03-200  Dated 14/03/2000
    DBA Instruction No: 3 Date of Issue: 14/03/2000 F.No.SW/DBA-DMC/3/2/99-DIT(S) Dear Please refer to my D.O. Letter of even number dated 14.10.1999(copy enclosed) regarding security manage... Read More
  •  1980 - Proper storage of refund books.  Dated 03/03/2000
    Instruction No : 1980 Date of Issue : 03.03.2000 Section(s) Referred : Miscellaneous Statute : Income-Tax Act Subject : Proper storage of refu... Read More
  •  41 - TAS Instruction No: 41, dated 1-3-2000  Dated 01/03/2000
    TAS Instruction No: 41 Date of Issue: 01/03/2000 File No. SW/07/01/00/01/DIT(S)/02/ To, The Chief Commissioner of Income-tax (by Name) Ahmedabad/ Bangalore/ Bhubaneshwar/ Bhopal/ Calcutt... Read More
  •  4 - DBA Instruction No: 4, dated 22-02-2000  Dated 22/02/2000
    DBA Instruction No: 4 Date of Issue: 22/02/2000 D.O.F.No.SW/DBA-DMC/3/2/99-DIT(S)/17044-50 Dear With a view to enhance the existing capacity of the IBM RS/6000 servers installed in your... Read More
  •  37 - TAS Instruction No: 37, dated 31-1-2000  Dated 31/01/2000
    TAS Instruction No: 37 Date of Issue: 31/01/2000 F.No. SW/07/01/99/08/DIT(S)/16091-16126 To Senior most technical person, Ahmedabad/Bangalore/Bhopal/Calcutta/Cochin/Hyderabad/Jaipur/Kanp... Read More
  •  3 - MMS Instruction No: 3, dated 31-01-2000  Dated 31/01/2000
    MMS Instruction No: 3 Date of Issue: 31/01/2000 F.No. SW/3/10/96-02/DIT(S)16132-16222 To The Chief Commissioner of Income Tax(By Name) Ahmedabad,Bangalore,Bhopal,Cochin,Calcutta,Hyderabad... Read More
  •  F.No.414/60/97-IT(INV.I) - Monitoring of Tax Evasion Petitions - assignment of work to various authorities  Dated 17/01/2000
    Instructions relating to Search Seizure Date of Issue: 17.01.2000 Subject: Monitoring of Tax Evasion Petitions - assignment of work to various authorities F.No.414/60/97-IT(INV.I) Governmen... Read More
  •  1 - DBA Instruction No: 1, dated 31-12-1999  Dated 31/12/1999
    DBA Instruction No: 1 Date of Issue: 31/12/1999 F.No.SW/DBA-DMC/3/2/99-DIT(S)-14579-14653 To, The Chief Commissioner of Income-tax (BY NAME) Ahmedabad/ Bangalore/ Bhopal/ Calcutta/ Coch... Read More
  •  1977 - Quoting of Permanent Account Number (PAN) under the new series - instructions regarding -  Dated 28/12/1999
    Instruction No : 1977 Date of Issue : 28.12.1999 Section(s) Referred : 139(1) Statute : Income-Tax Act Subject:- Quoting of Permanent Account... Read More
  •  19A - IPAN Instruction No: 19A, dated 28-12-1999  Dated 28/12/1999
    IPAN Instruction No: 19A Date of Issue: 28/12/1999 F.No.SW/3/3/96/01-DIT(S)/14227-29 To The Commissioners of Income-tax (Computer Operations), Delhi/Mumbai/Chennai. Sir, Subject : Migr... Read More
  •  19 - IPAN Instruction No: 19,dated 28-12-1999  Dated 28/12/1999
    IPAN Instruction No: 19 Date of Issue: 28/12/1999 F.No.SW/3/3/96/01-DIT(S)/4263-299 To The Chief Commissioner of Income-tax (By Name) Ahmedabad/Bangalore/Bhopal/Bhubneshwar/Calcutta/Coch... Read More
  •  2 - MMS Instruction No: 2, dated 23-12-1999  Dated 23/12/1999
    MMS Instruction No: 2 Date of Issue: 23/12/1999 F.No.SW/3/10/96-02/DIT(S)/13936-14006 To The Chief Commissioner of Income Tax(BY NAME) Ahmedabad/Bangalore/Bhopal/Calcutta/Cochin/Hyderaba... Read More
  •  1978 - Finance Lease Agreements - Guidelines for investigation  Dated 13/12/1999
    Finance Lease Agreements - Guidelines for investigation 1. An Expert Group was constituted by the Government to examine the various aspects of taxation of leased assets under finance leasing agr... Read More
  •  6 - AIS Instruction No: 6, dated 07-12-1999  Dated 07/12/1999
    AIS Instruction No: 6 Date of Issue: 07/12/1999 F.No.SW/3/3/96/01-DIT(S)/12040-42 To The Chief Commissioner of Income-tax(By Name) Ahmedabad/Bangalore/Bhopal/Calutta/Cochin/Chandigarh/Hy... Read More
  •  36 - TAS Instruction No: 36  Dated 22/11/1999
    TAS Instruction No: 36 Date of Issue: 22/11/1999 F.No. SW/07/01/99/01/P.33/DIT(S)/10955-10958 To The Chief Commissioner of Income-tax(BY NAME) Ahmedabad/Bangalore/Bhopal/Calcutta/Cochin/... Read More
  •  1 - PAS Instruction No: 1, dated 17-11-1999  Dated 17/11/1999
    PAS Instruction No: 1 Date of Issue: 17/11/1999 F.No. SW/3/2/95/01-DIT(S)/10756-10832 The Chief Commissioner of Income-tax(BY NAME) Ahmedabad/Bangalore/Bhopal/Calcutta/Cochin/Chandigarh/H... Read More
  •  F.No. 286/140/99-IT(Inv.II) - Revised Telex proforma - regarding-  Dated 13/11/1999
    Instructions relating to Search Seizure Date of Issue: 13.11.1999 Subject: Revised Telex proforma - regarding- F.No. 286/140/99-IT(Inv.II) Government of India Ministry of Finance Departme... Read More
  •  35 - TAS Instruction No: 35, dated 12-11-1999  Dated 12/11/1999
    TAS Instruction No: 35 Date of Issue: 12/11/1999 File No.SW/07/01/99/P.33/03/DIT(S)/10695-10731 To The Chief Commissioner of Income-tax (BY NAME) Ahmedabad/ Bangalore/ Bhopal/Calcutta/ C... Read More
  •  1976 - Proper utilization of information contained in the audit report submitted under section 44AB of the Income tax Act, 1961 - regarding.  Dated 03/11/1999
    Instruction No : 1976 Date of Issue : 3.11.1999 Section(s) Referred : 44AB Statute : Income-Tax Act Subject:- Proper utilization of informatio... Read More
  •  1975 - Amendment to proviso to section 36(1)(vii) with retrospective effect - Review of cases of Public Financial Institutions  Dated 25/10/1999
    Instruction No : 1975 Date of Issue : 25.10.1999 Section(s) Referred : 36(1)(vii) Statute : Income-Tax Act Subject: Amendment to proviso to se... Read More
  •  18 - IPAN Instruction No: 18, dated 18-10-1999  Dated 18/10/1999
    IPAN Instruction No: 18 Date of Issue: 18/10/1999 F.No. SW/3/24/98/01-DIT(S)/9153-9188 To The Chief Commissioner of Income-tax (By NAME), Ahmedabad, Bangalore, Bhopal, Calcutta, Chandiga... Read More
  •  2 - DBA Instruction No: 2, dated 14-10-1999  Dated 14/10/1999
    DBA Instruction No: 2 Date of Issue: 14/10/1999 D.O.F.No.SW/DBA-DMC/3/2/99-DIT(S)9043-78 Dear Please refer to the earlier instructions on strict control over computer system, database an... Read More
  •  34 - TAS Instruction No: 34, dated 12-10-1999  Dated 12/10/1999
    TAS Instruction No: 34 Date of Issue: 12/10/1999 F.No.SW/07/10/199/P.33/03/DIT(S)/8888-8927 The Chief Commissioner of Income-tax (BY NAME) Ahmedabad/ Bangalore/ Bhopal/Calcutta/ Cochin/ C... Read More
  •  33 - TAS Instruction No: 33, dated 7-10-1999  Dated 07/10/1999
    TAS Instruction No: 33 Date of Issue: 07/10/1999 F.No. SW/07/01/99/O3/P.33/DIT(S)8541-80 To The Chief Commissioner of Income-tax (BY NAME) Ahmedabad, Bangalore, Bhopal, Calcutta, Cochin,... Read More
  •  - - RBI announces guidelines for Gold Deposit Scheme  Dated 05/10/1999
    Gold Deposit Scheme - 1999 Date of Issue: 5.10.1999 RBI announces guidelines for Gold Deposit Scheme The Reserve Bank of India today announced detailed guidelines for the Gold Deposit Scheme.... Read More
  •  17 - IPAN Instruction No: 17, dated 01-10-1999  Dated 01/10/1999
    IPAN Instruction No: 17 Date of Issue: 01/10/1999 F.No. SW/3/24/98/01-DIT(S)/8209-8244 To The Chief Commissioner of Income-tax (By NAME) Ahmedabad/Bangalore/Bhopal/Calcutta/Chandigarh/Ch... Read More
  •  32 - TAS Instruction No: 32, 29-9-1999  Dated 29/09/1999
    TAS Instruction No: 32 Date of Issue: 29/09/1999 File No. SW/07/01/99/O3/P.33/DIT(S)/7950-88 To The Chief Commissioner of Income-tax (BY NAME) Ahmedabad, Bangalore, Bhopal, Calcutta, Coc... Read More
  •  1973 - Miscellaneous  Dated 28/09/1999
    Instruction No : 1973 Date of Issue : 28.9.1999 Section(s) Referred : Miscellaneous Statute : Income-Tax Act The norms for disposal of appeal... Read More
  •  31 - TAS Instruction No: 31, dated 27-9-1999  Dated 27/09/1999
    TAS Instruction No: 31 Date of Issue: 27/09/1999 F.No. SW/07/01/99/01/P.33/DIT(S)/7825-60 To The Chief Commissioner of Income-tax(BY NAME) Ahmedabad/Bangalore/Bhopal/Calcutta/Cochin/Chan... Read More
  •  - - Gold Deposit Scheme, 1999 notified  Dated 15/09/1999
    Gold Deposit Scheme - 1999 Date of Issue: 15.9.1999 Gold Deposit Scheme, 1999 notified The Government has notified the Gold Deposit Scheme, 1999 to help bring privately held stock of gold in... Read More
  •  GSR. 634(E) - Gold Deposit Scheme, 1999  Dated 14/09/1999
    Gold Deposit Scheme - 1999 NOTIFICATION : GSR. 634(E) Date of Issue: 14.9.1999 Gold Deposit Scheme, 1999 The Central Government, with a view to bringing privately held stock of gold in circu... Read More
  •  16 - IPAN Instruction No: 16  Dated 10/09/1999
    IPAN Instruction No: 16 Date of Issue: 10/09/1999 F No. 4/5/WG/93-DIT(S)VOL VI/PART II 7209-7244 To The Chief Commissioner of Income-tax (By NAME), Ahmedabad, 8angalore, Bhopal, Calcutta... Read More
  •  1972 - Selection of cases for assessment under section, 143(3) of the Income tax Act, 1961 - Instruction regarding  Dated 07/09/1999
    Instruction No : 1972 Date of Issue : 7.9.1999 Section(s) Referred : 143 Statute : Income-Tax Act Subject : Selection of cases for assessment... Read More
  •  15 - IPAN Instruction No: 15, dated 27-08-1999  Dated 27/08/1999
    IPAN Instruction No: 15 Date of Issue: 27/08/1999 F.No. SW/3/24/98/01-DIT(S) 6618-6657 To The Chief Commissioner of Incomo-tax (By NAME) Ahmedabad, Bangalore, Bhopal, Cakuua, Chandigarh,... Read More
  •  1971 - Remedial action and proforma report in case of Revenue Audit objections / Draft audit para - regarding  Dated 25/08/1999
    Instruction No : 1971 Date of Issue : 25.8.1999 Section(s) Referred : Miscellaneous Statute : Income-Tax Act Subject : Remedial action and pro... Read More
  •  1970 - Selection of cases for scrutiny - assessment of political parties - Instruction regarding  Dated 20/08/1999
    Instruction No : 1970 Date of Issue : 20.8.1999 Section(s) Referred : 143 Statute : Income-Tax Act Subject : - Selection of cases for scrutiny... Read More
  •  1969 - Issue of refund orders Instruction regarding  Dated 20/08/1999
    Instruction No : 1969 Date of Issue : 20.8.1999 Section(s) Referred : 245 Statute : Income-Tax Act Subject : - Issue of refund orders Instruct... Read More
  •  30 - TAS Instruction No: 30, dated 2-8-1999  Dated 02/08/1999
    TAS Instruction No: 30 Date of Issue: 02/08/1999 File No.SW/07/01/99/P.33/02/DIT(S)/5243-5282 To The Chief Commissioner of Income-tax (BY NAME) Ahmedabad/ Bangalore/ Bhopal/Calcutta/ Coch... Read More
  •  29 - TAS Instruction No: 29, dated 26-7-1999  Dated 26/07/1999
    TAS Instruction No: 29 Date of Issue: 26/07/1999 File No. SW/07/01/99/P.33/02/DIT(S)/4894-4933 To The Chief of Income-tax (BY NAME) Ahmedabad/ Bangalore/ Bhopal/ Calacutta/ Cochin/ Chand... Read More
  •  28 - TAS Instruction No: 28, dated 26-7-1999  Dated 26/07/1999
    TAS Instruction No: 28 Date of Issue: 26/07/1999 File No.SW/07/01/99/P.33/02/DIT(S)/ To The Chief Commissioner of Income-tax(BY NAME) Ahmedabad/Bangalore/Bhopa/Calcutta/Cochin/Chandigarh... Read More
  •  1974 - Need for prompt and careful attention to references from Directorate of Audit - regarding  Dated 08/07/1999
    Instruction No : 1974 Date of Issue : 8.07.1999 Section(s) Referred : Miscellaneous Statute : Income-Tax Act Subject :- Need for prompt and ca... Read More
  •  14 - IPAN Instruction No: 14, dated 22-06-1999  Dated 22/06/1999
    IPAN Instruction No: 14 Date of Issue: 22/06/1999 F.No. 4/5/WG/93-DIT(S)/VOL VI/PART II 3284 -3357 To The Chief Commissioner of Income-tax (BY NAME) Ahmedabad/ Bangalore/ Bhopal/ Calcutt... Read More
  •  1 - MMS Instruction No: 1, dated 21-06-1999  Dated 21/06/1999
    MMS Instruction No: 1 Date of Issue: 21/06/1999 F.No. SW/3/9/99-01/DIT(S)/3400-3470 To The Chief Commissioner Income Tax.(BY NAME) Ahmedabad/Bangalore/Bhopal/Calcutta/Cochion/Chandigarh... Read More
  •  27 - TAS Instruction No: 27, 18-6-1999  Dated 18/06/1999
    TAS Instruction No: 27 Date of Issue: 18/06/1999 File No.SW/07/01/99/P.33/0l/DIT(S)/3148-88-3229 To The Chief Commissioner of Income-tax (BY NAME) Ahmedabad/Bangalore/Bhopal/Calcutta/Coc... Read More
  •  26 - TAS Instruction No: 26, dated 18-6-1999  Dated 18/06/1999
    TAS Instruction No: 26 Date of Issue: 08/06/1999 F.No: SW/07/01/99/P-33/01-DIT(S)/2686-2725-60 To The Chief Commissioner of Income-tax(By Name) Ahmedabad,Bangalore,Bhopal,Calcutta,Chandi... Read More
  •  1968 - TDS Defaults - Action Thereon - Reg  Dated 08/06/1999
    Instruction No : 1968 Date of Issue : 8.6.1999 Section(s) Referred : 201 , 271C , 274 , 276B , 278AA Statute : Income-Tax Act Subject: TDS Def... Read More
  •  5 - AIS Instruction No: 5, dated 08-06-1999  Dated 08/06/1999
    AIS Instruction No: 5 Date of Issue: 08/06/1999 F.No. SW/3/25/98/01-DIT(S)2875 To Commissioner of Income-tax (Computer Operations) Chennai,Delhi,Mumbai. Sub: Upgradation of data migrati... Read More
  •  1967 - Guidelines for selection of cases for assessment under section 143(3) of the Income-tax Act, 1961 - regarding  Dated 07/06/1999
    Instruction No : 1967 Date of Issue : 7.6.1999 Section(s) Referred : 143(3) Statute : Income-Tax Act Subject : Guidelines for selection of cas... Read More
  •  25 - TAS Instruction No: 25, dated 26-5-1999  Dated 26/05/1999
    TAS Instruction No: 25 Date of Issue: 26/05/1999 F.No. SW/07/O1/99/P.33/O1/DIT(S)/-2240-2275 To The Senior most technical persons, Ahmedabad/Bangalore/Bhopal/Calcutta/Cochin/Hyderabad/Ja... Read More
  •  4 - AIS Instruction No: 4, dated 24-05-1999  Dated 24/05/1999
    AIS Instruction No: 4 Date of Issue: 24/05/1999 F.No. SW/3/25/98/01-DIT(S)2165/2166 To Chief Commissioners of Income-tax, Chennai,Mumbai,Delhi. Sir, Sub: Transfer of jurisdiction cases... Read More
  •  3 - AIS Instruction No: 3, dated 21-05-1999  Dated 21/05/1999
    AIS Instruction No: 3 Date of Issue: 21/05/1999 F.No. SW/3/25/98/01-DIT(S) 2098-2132 To The Chief Commissioner of Income-tax (By NAME), Ahmedabad, Bangalore, Bhopal, Calcutta, Chandigarh,... Read More
  •  1966 - Acceptance of returns under section 143(1)(a) of the Income-tax Act, 1961 as amended by the Finance Act, 1999  Dated 19/05/1999
    Instruction No : 1966 Date of Issue : 19.5.1999 Section(s) Referred : 143(1)(a) Statute : Income-Tax Act Subject:- Acceptance of returns under... Read More
  •  24 - TAS Instruction No: 24, dated 22-4-1999  Dated 22/04/1999
    TAS Instruction No: 24 Date of Issue: 22/04/1999 File No. SW/07/01/99/01/P.33/DIT(S)/836-875 To, The Chief Commissioner of Income-tax(BY NAME) Ahmedabad/Bangalore/Bhopal/Calcutta/Cochin/... Read More
  •  13 - IPAN Instruction No: 13, dated 20-04-1999  Dated 20/04/1999
    IPAN Instruction No: 13 Date of Issue: 20/04/1999 F.No. SW/3/12/97/01-DIT{S)921-61 To The Chief Commissioner of Income-tax(BY NAME) Ahmedabad/Bangalore/ Bhopal/ Calcutta/ Cochin/ Chandig... Read More
  •  12 - IPAN Instruction No: 12, dated 20-04-1999  Dated 20/04/1999
    IPAN Instruction No: 12 Date of Issue: 20/04/1999 F.No. SW/3/12/97/01-DIT(S)1051-10B To The Chief Commissioner of Income-tax(BY NAME) Ahmedabad/Bangalore/ Bhopal/ Calcutta/ Cochin/Chandi... Read More
  •  23 - TAS Instruction No: 23, dated 15-4-1999  Dated 15/04/1999
    TAS Instruction No: 23 Date of Issue: 15/04/1999 File No. SW/07/01/99/01/P.33/DIT(S) To, The Chief Commissioner of Income-tax(BY NAME) Ahmedabad/Bangalore/Bhopal/Calcutta/Cochin/Chandiga... Read More
  •  22 - TAS Instruction No: 22, dated 15-4-1999  Dated 15/04/1999
    TAS Instruction No: 22 Date of Issue: 15/04/1999 File No. SW/07/01/99/01/P.33/DIT(S)/550-589 To, The Chief Commissioner of Income-tax/BY NAME) Ahmedabad/Bangalore/Bhopal/Calcutta/Cochin/... Read More
  •  S.O 243(E) - Notifications One By Six Scheme  Dated 09/04/1999
    Notifications One By Six Scheme Date of Issue: 9.4.1999 Notification No. S.O 243(E) NOTIFICATION 4 In exercise of the powers conferred by the first proviso to sub-section (1) of section 139... Read More
  •  SO.242(E) - Notifications One By Six Scheme  Dated 09/04/1999
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  •  21 - TAS Instruction No: 21, dated 8-4-1999  Dated 08/04/1999
    TAS Instruction No: 21 Date of Issue: 08/04/1999 F.No. SW/07/01/99/01/P.33/DIT(S)/203-242 To The Chief Commissioner of Income-tax(BY NAME) Ahmedabad/Bangalore/Bhopal/Calcutta/Cochin/Chan... Read More
  •  20 - TAS Instruction No: 20, dated 8-4-1999  Dated 08/04/1999
    TAS Instruction No: 20 Date of Issue: 08/04/1999 F.No. SW/07/01/99/01/P.33/DIT(S)/337-372 To The Chief Commissioner of Income-tax(BY NAME) Ahmedabad/Bangalore/Bhopal/Calcutta/Cochin/Chan... Read More
  •  1 - IRLA Instruction No: 1, dated 05-04-1999  Dated 05/04/1999
    IRLA Instruction No: 1 Date of Issue: 05/04/1999 F.No.SW/07/02/98/01-DIT(S) To Chief Commissioner of Income Tax Delhi, Mumbai and Chennai Sub: Posting of Collections from Tax Accounting... Read More
  •  19 - TAS Instruction No: 19, dated 26-3-1999  Dated 26/03/1999
    TAS Instruction No: 19 Date of Issue: 26/03/1999 F.No. SW/07/01/99/01/P.33/DIT(S)/12207-12243 To The Chief Commissioner of Income-tax(BY NAME) Ahmedabad/Bangalore/Bhopal/Calcutta/Cochin/... Read More
  •  1965 - Delay in implementation of appellate orders passed by CsIT(A)'s and ITAT - Instructions reg  Dated 23/03/1999
    Instruction No : 1965 Date of Issue : 23.3.1999 Section(s) Referred : 268 Statute : Income-Tax Act Subject: Delay in implementation of appella... Read More
  •  - - VDIS-1997 Scheme - Declaration void due to non-payment - whether information can be passed to A.O.- reg  Dated 18/03/1999
    VDIS - 1997 Date of Issue: 18.3.1999 Subject: VDIS-1997 Scheme - Declaration void due to non-payment - whether information can be passed to A.O.- reg F.No.299/116/98-I.T.Inv.III Government o... Read More
  •  1964 - Determining of cost of acquisition and taxability in the case of self generating assets - Applicability of clause (a) of sub-section (2) of section 55 - Regarding.  Dated 17/03/1999
    Instruction No : 1964 Date of Issue : 17.03.1999 Section(s) Referred : 55 , 45 Statute : Income-Tax Act Subject: Determining of cost of acquis... Read More
  •  11 - IPAN Instruction No: 11, dated 08-03-1999  Dated 08/03/1999
    IPAN Instruction No: 11 Date of Issue: 08/03/1999 F No. 4/5/WG/93-DIT(S)/VOL/PART II/11516-11517-11518 To Commissioner of Income-tax (Computer Operations) Chennai,Delhi,Mumbai. Sir, Su... Read More
  •  1963 - Disinvestment of holding in companies by their promoters at high premium where the company themselves are defaulting in their liability to pay government dues - regarding.  Dated 01/03/1999
    Instruction No : 1963 Date of Issue : 1.3.1999 Section(s) Referred : 35ABB , 43B Statute : Income-Tax Act Subject : Disinvestment of holding i... Read More
  •  18 - TAS Instruction No: 18, dated 18-2-1999  Dated 18/02/1999
    TAS Instruction No: 18 Date of Issue: 18/02/1999 F.No : SW/07/01/99/01/P.33/DIT(S)/16834-16874 To The Chief Commissioner of Income-tax(BY NAME) Ahmedabad/Bangalore/ Bhopal/ Calcutta/ Coc... Read More
  •  17 - TAS Instruction No: 17, dated 16-2-1999  Dated 16/02/1999
    TAS Instruction No: 17 Date of Issue: 16/02/1999 F.No. SW/07/01/99/01/P.33/DIT(S)/10521-10596 To The Chief Commissioner of Income-tax(BY NAME) Ahmedabad/Bangalore/Bhopal/Calcutta/Cochin/... Read More
  •  16 - TAS Instruction No: 16, dated 16-2-1999  Dated 16/02/1999
    TAS Instruction No: 16 Date of Issue: 16/02/1999 F.No. SW/07/01/99/01/P.33/DIT(S)/10445-10520 To The Chief Commissioner of Income-tax(BY NAME) Ahmedabad/Bangalore/Bhopal/Calcutta/Cochin/... Read More
  •  1962 - Jurisdiction of Settlement Commission over Block Period Assessments under Chapter XIV-A of the Income Tax Act  Dated 12/02/1999
    Instruction No : 1962 Date of Issue : 12.2.1999 Section(s) Referred : 245A(b) Statute : Income-Tax Act Subject: Jurisdiction of Settlement Com... Read More
  •  1961 - Data Base of Credit Card Holders  Dated 10/02/1999
    Instruction No : 1961 Date of Issue : 10.02.1999 Section(s) Referred : Miscellaneous Statute : Income-Tax Act Subject: Data Base of Credit Car... Read More
  •  15 - TAS Instruction No: 15, dated 8-2-1999  Dated 08/02/1999
    TAS Instruction No: 15 Date of Issue: 08/02/1999 F.No.:SW/07/01/99/01/P.33/DIT(S)/9851-9926 To The Chief Commissioner of Income-tax(BY NAME) Ahmedabad, Bangalore, Bhopal, Calcutta, Cochi... Read More
  •  14 - TAS Instruction No: 14, dated 8-2-1999  Dated 08/02/1999
    TAS Instruction No: 14 Date of Issue: 08/02/1999 F.No : SW/07/01/99/01/P.33/DIT(S)/9763-9840 To The Chief Commissioner of Income-tax(BY NAME) Ahmedabad,Bangalore,Bhopal,Calcutta,Cochin,C... Read More
  •  10 - IPAN Instruction No: 10, dated 08-02-1999  Dated 08/02/1999
    IPAN Instruction No: 10 Date of Issue: 08/02/1999 F.No. SW/3/24/98/01-DIT(S)/10001-10076 To The Chief Commissioner of Income-tax (By NAME), Ahmedabad, Bangalore, Bhopal, Calcutta. Chandi... Read More
  •  9 - IPAN Instruction No: 9, dated 08-02-1999  Dated 08/02/1999
    IPAN Instruction No: 9 Date of Issue: 08/02/1999 F. No. SW/3/24/98/01/-DIT(S)/9927-9999 To The Chief Commissioner of Income-tax (By NAME), Ahmedabad, Bangalore, Bhopal, Calcutta, Chandig... Read More
  •  1960 - Parameters for functional distribution of work relating to assessment of cases involving returned  Dated 03/02/1999
    Instruction No : 1960 Date of Issue : 3.2.1999 Section(s) Referred : 120 Statute : Income-Tax Act Subject: Parameters for functional distribut... Read More
  •  F. No. 286/247/98-IT(Inv. II) - Data Base of Credit Card Holders  Dated 02/02/1999
    Instructions relating to Search Seizure Date of Issue: 2.2.1999 Subject: Search and Seizure cases- release of seized assets - Instructions - reg.- F. No. 286/247/98-IT(Inv. II) Government o... Read More
  •  1959 - Proper utilization of information contained in the audit report submitted u/s. 44AB of the Income-tax Act, 1961- Regarding.  Dated 28/01/1999
    Instruction No : 1959 Date of Issue : 28.1.1999 Section(s) Referred : 44AB Statute : Income-Tax Act Subject: Proper utilization of information... Read More
  •  1958 - Approval u/s. 10(23G) of the Income-tax Act, 1961- Monitoring of the same by the CCIT Regarding.  Dated 27/01/1999
    Instruction No : 1958 Date of Issue : 27.1.1999 Section(s) Referred : 10(23G) Statute : Income-Tax Act Subject: Approval u/s. 10(23G) of the I... Read More
  •  13 - TAS Instruction No: 13, dated 14-1-1999  Dated 14/01/1999
    TAS Instruction No: 13 Date of Issue: 14/01/1999 D.O. No. SW/07/01/98/02/DIT(S)/8690-8761 Dear As per the prescribed procedure under the Tax Accounting System, the first two documents to... Read More
  •  - - -  Dated 31/12/1998
    Kar Vivad Samadhan Scheme (Removal Of Difficulties) Order - 1998 Date of Issue: 31.12.1998 Filing of Declaration under Kar Vivad Samadhan Scheme extended till 31st January, 1999-Scheme nets ab... Read More
  •  2 - AIS Instruction No: 2, dated 29-12-1998  Dated 29/12/1998
    AIS Instruction No: 2 Date of Issue: 29/12/1998 F.No. SW/3/25/98/01-DIT(S)/8057-62 To The Chief Commissioner of Income-tax (By NAME), Delhi, Mumbai and Chennai. Sir, Sub: Allotment of... Read More
  •  1957 - 1957, dated 22-12-1998  Dated 22/12/1998
    Instruction No : 1957 Date of Issue : 22.12.1998 Section(s) Referred : 260A Statute : Income-Tax Act Sections 260A has been introduced w.e.f.... Read More
  •  - - Kar Vivad Samadhan Scheme-Clarification regarding applicability of provisions of the scheme to registered firms for assessment years prior to 1993-94-Reg.  Dated 17/12/1998
    Kar Vivad Samadhan Scheme (Removal Of Difficulties) Order - 1998 Date of Issue: 17.12.1998 Subject : Kar Vivad Samadhan Scheme-Clarification regarding applicability of provisions of the scheme... Read More
  •  13 - TAS Instruction No: 13, dated 15-12-1998  Dated 15/12/1998
    TAS Instruction No: 13 Date of Issue: 15/12/1998 File No. SW/07/01/98/02/DIT(S)/7626-7805 To The Chief Commissioner of Income-tax (BY NAME), Ahmedabad,Bangalore,Bhopal,Calcutta,Chandigar... Read More
  •  8 - IPAN Instruction No: 8, dated 14-12-1998  Dated 14/12/1998
    IPAN Instruction No: 8 Date of Issue: 14/12/1998 F.No.4/5/WG/93-DIT(S)/Vol.VI Part II 7623-25 To Shri Anjani Kumar, Commissioner of Income-Tax (Computer Operations), Delhi. Shri P.C. C... Read More
  •  6 - IPAN Instruction No: 6, dated 14-12-1998  Dated 14/12/1998
    IPAN Instruction No: 6 Date of Issue: 14/12/1998 F.No. 4/5/WG/93-DIT(S)/VOL VI/PART II 1707-09 To Shri Anjani Kumar, Commissioners of Income-Tax (Computer Operations) Delhi. Shri G. Mu... Read More
  •  1 - AIS Instruction No: 1, dated 09-12-1998  Dated 09/12/1998
    AIS Instruction No: 1 Date of Issue: 09/12/1998 F.No. SW/3/25/98/01-DTT(S)/7719-50 To The Chief Commissioner of Income-tax (By NAME), Ahmedabad,Bangalore,Bhopal,Calcutta,Chandigarh,Chenn... Read More
  •  - - Order under S.97(1) of Finance (No.2) Act, 1998-S.0. 1048(E)  Dated 08/12/1998
    Kar Vivad Samadhan Scheme (Removal Of Difficulties) Order - 1998 Date of Issue: 8.12.1998 Order under S.97(1) of Finance (No.2) Act, 1998-S.0. 1048(E) In exercise of the powers conferred by s... Read More
  •  12 - TAS Instruction No: 12, dated 3-12-1998  Dated 03/12/1998
    TAS Instruction No: 12 Date of Issue: 03/12/1998 File no. SW/07/01/98/P-33/DIT(S) To Shri CCIT/CIT (36 centres) Subject : Generation of Daily Collection Registers (DCRs) - regarding Sir... Read More
  •  11 - TAS Instruction No: 11, dated 1-12-1998  Dated 01/12/1998
    AS Instruction No: 11 Date of Issue: 01/12/1998 F.No.:SW/07/01/98/01/P.33/DIT(S)/6844-6915 To Shri All CcsIT.CsIT(36 Centres) Sub: Entry of negative fiqures in Tax Accounting Systems(TA... Read More
  •  7 - IPAN Instruction No: 7, dated 01-12-1998  Dated 01/12/1998
    IPAN Instruction No: 7 Date of Issue: 1/12/1998 F.No.SW/3/12/97/01-DIT(S)/7548-7620 To The Chief Commissioner of Income-tax (By NAME) Ahmedabad, Bangalore, Bhopal, Calcutta, Chandigarh,... Read More
  •  - - Kar Vivad Samadhan Scheme-Enlargement of the scope. of the scheme to Departmental appeals  Dated 26/11/1998
    Kar Vivad Samadhan Scheme (Removal Of Difficulties) Order - 1998 Date of Issue: 26.11.1998 Subject : Kar Vivad Samadhan Scheme-Enlargement of the scope. of the scheme to Departmental appeals... Read More
  •  1956 - Option under section 44 AD and 44AE to declare profits lower than the deemed profits- assessment year 1997-98- regarding.  Dated 19/11/1998
    Instruction No : 1956 Date of Issue : 19.11.1998 Section(s) Referred : 44AD , 44AE Statute : Income-Tax Act Subject: Option under section 44 A... Read More
  •  10 - TAS Instruction No: 10, dated 16-11-1998  Dated 16/11/1998
    TAS Instruction No: 10 Date of Issue: 16/11/1998 F.No. SW/07/01/98/01/P.33/DIT(S)/6407-6478 To Sub: March Residual reports in Tax Accounting System(TAS)- regarding - Sir, This Directora... Read More
  •  1955 - Completion of cases under limited scrutiny during the financial year 1998-99-regarding  Dated 11/11/1998
    Instruction No : 1955 Date of Issue : 11.11.1998 Section(s) Referred : 143 Statute : Income-Tax Act Subject: Completion of cases under limite... Read More
  •  9 - TAS Instruction No: 9, dated 29-10-1998  Dated 29/10/1998
    TAS Instruction No: 9 Date of Issue: 29/10/1998 F.No.SW/07/01/98/01/P.33/DIT(S)/5824-99 To CCIT/CIT(36 centres) Subject: A.O. Central Circle code in TAS - regarding Sir, This Directora... Read More
  •  F. No. 414/89/95-IT (Inv. I) - Collection of information regarding Advertisement expenditure under code 051 of CIB Verification  Dated 15/10/1998
    Instructions relating to Search Seizure Date of Issue: 15.10.1998 Subject: Collection of information regarding Advertisement expenditure under code 051 of CIB Verification F. No. 414/89/95-I... Read More
  •  1954 - Production of seized records before the Revenue Audit Parties  Dated 09/10/1998
    Instruction No : 1954 Date of Issue : 09.10.1998 Section(s) Referred : Miscellaneous Statute : Income-Tax Act Subject: Production of seized re... Read More
  •  1953 - Even/equal disposal of assessment work during the year--Recommendation of the Standing Committee on Finance--Regarding  Dated 28/08/1998
    Instruction No : 1953 Date of Issue : 28.08.1998 Section(s) Referred : 143(3) Statute : Income-Tax Act Subject:--Even/equal disposal of assess... Read More
  •  710(E) - Notifications One By Six Scheme  Dated 20/08/1998
    Notifications One By Six Scheme Date of Issue: 20.8.1998 Notification No.710(E) NOTIFICATION 2 In exercise of the powers conferred by the second proviso to sub-section (1) of section 139 of... Read More
  •  1952 - Prompt issue of Refund-Instruction regarding  Dated 14/08/1998
    Instruction No : 1952 Date of Issue : 14.08.1998 Section(s) Referred : 241 , 245 Statute : Income-Tax Act Subject: Prompt issue of Refund-Inst... Read More
  •  S.O.669(E) - Notifications One By Six Scheme  Dated 06/08/1998
    Notifications One By Six Scheme Date of Issue: 6.8.1998 Notification No. S.O.669(E) NOTIFICATION 3 In exercise of the powers conferred by the first proviso to sub-section (1) of section 139... Read More
  •  S.O 668(E) - Notifications One By Six Scheme  Dated 06/08/1998
    Notifications One By Six Scheme Date of Issue: 6.8.1998 Notification No. S.O 668(E) NOTIFICATION 3 In exercise of the powers conferred by the first proviso to sub-section (1) of section 139... Read More
  •  1951 - Selection and disposal of scrutiny assessments during the financial year 1998-99 regarding  Dated 05/08/1998
    Instruction No : 1951 Date of Issue : 05.08.1998 Section(s) Referred : 143(3) Statute : Income-Tax Act Subject :--Selection and disposal of sc... Read More
  •  1949 - Selection and disposal of scrutiny assessments during the financial year 1998-99--reg  Dated 17/07/1998
    Instruction No : 1949 Date of Issue : 17.07.1998 Section(s) Referred : 143(3) Statute : Income-Tax Act Subject:--Selection and disposal of scr... Read More
  •  1950 - Change in jurisdiction of Income-tax authorities under Section 116 of the Income-tax Act, 1961 during the Financial Y car r998~99-lnstructions regarding.  Dated 14/07/1998
    Instruction No : 1950 Date of Issue : 14.07.1998 Section(s) Referred : 116 Statute : Income-Tax Act Subject:--Change in jurisdiction of Income... Read More
  •  8 - TAS Instruction No: 8, dated 2-6-1998  Dated 02/06/1998
    TAS Instruction No: 8 Date of Issue: 02/06/1998 F.No./SW/07/01/DIT(S) To DCIT/ACIT/ITO(Systems) Incharge of Tax Accounting System(TAS) 33 Centres. Subject: ZAO, Bank Codes and Valid Co... Read More
  •  511 - Section 5(i)(xxvb) of the Wealth-tax Act, 1957 - Whether exemption of the deposits made under the National Savings Scheme, 1967  Dated 10/05/1998
    Miscellaneous (WT, Ex. T. GT.) Chapter (IX-XIIF) CIRCULAR : 511 Date of Issue: 10.05.1998 Subject: Section 5(i)(xxvb) of the Wealth-tax Act, 1957 - Whether exemption of the deposits made unde... Read More
  •  1948 - Processing of applications for notification u/s.10(23C)(iv)/(v) of Income tax Act, 1961 - Guidelines regarding.  Dated 04/05/1998
    Instruction No : 1948 Date of Issue : 4.5.1998 Section(s) Referred : 10(23C)(iv) Statute : Income-Tax Act Subject : Processing of applications... Read More
  •  1947 - Clarification regarding the applicability of the Double Taxation Avoidance Agreement with the People's Republic of China to Hong Kong.  Dated 23/04/1998
    Instruction No : 1947 Date of Issue : 23.04.1998 Section(s) Referred : 90 Statute : Income-Tax Act Subject:--Clarification regarding the appli... 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
  •  - - Clarification regarding meaning of "jewellery" and silver utensils, etc. of unusual nature declared under VDIS, 1997  Dated 03/12/1997
    VDIS - 1997 Date of Issue: 3.12.1997 Subject : Clarification regarding meaning of jewellery and silver utensils, etc. of unusual nature declared under VDIS, 1997 VOLUNTARY DISCLOSURE Queries... Read More
  •  1946 - Issue of Refund order--service by registered post.--instructions regarding.  Dated 18/11/1997
    Instruction No : 1946 Date of Issue : 18.11.1997 Section(s) Referred : Miscellaneous Statute : Income-Tax Act Subject : Issue of Refund order-... Read More
  •  1945 - Receipts of Test Cricketers - withdrawal of earlier Instruction No.1432 - Regarding  Dated 22/09/1997
    Instruction No : 1945 Date of Issue : 22.09.1997 Section(s) Referred : 57(iii) Statute : Income-Tax Act Subject : Receipts of Test Cricketers... Read More
  •  1944 - Clarification regarding charging of Interest u/s 201(1A) and under section 220(2) of Income tax Act  Dated 27/08/1997
    Instruction No : 1944 Date of Issue : 27.8.1997 Section(s) Referred : 220 Statute : Income-Tax Act Subject: Clarification regarding charging o... Read More
  •  - - -  Dated 27/08/1997
    VDIS - 1997 Date of Issue: 27.8.1997 One of the frequently sought clarification in respect of VDIS is whether in cases where taxes in VDIS challan are deposited in the bank in Government accou... Read More
  •  1943 - Revised procedure for working of CIB in the Income Tax Department.  Dated 22/08/1997
    Instruction 1943, date 22.08.1997 Section 132 of the Income-tax Act 1961 - Revised procedure for working of CIB in the Income Tax Department. F. No. 415/2/97-IT (INV.I) Government of India... Read More
  •  - - -  Dated 13/08/1997
    VDIS - 1997 Date of Issue: 13.8.1997 The Central Board of Direct Taxes has further clarified certain aspects of this scheme. 2. The onus of satisfying that the declarant does not come under t... Read More
  •  - - Clarification on Voluntary Disclosure of Income Scheme, 1997  Dated 08/08/1997
    VDIS - 1997 Date of Issue: 8.8.1997 Subject : Clarification on Voluntary Disclosure of Income Scheme, 1997 VOLUNTARY DISCLOSURE Circular No. 755 issued under the Voluntary Disclosure of Inco... Read More
  •  755 - -  Dated 25/07/1997
    VDIS - 1997 CIRCULAR : 755 Date of Issue: 25.7.1997 CIRCULAR NO. CST NO. 1097-1379, DATED 6-11-1997, ISSUED BY GOVERNMENT OF GUJARAT In exercise of the powers conferred by sub-section (2) o... Read More
  •  1942 - Guidelines for selection of cases for scrutiny during Financial Year 1997-98- Regarding  Dated 11/07/1997
    Instruction No : 1942 Date of Issue : 11.7.1997 Section(s) Referred : 143 Statute : Income-Tax Act Subject : Guidelines for selection of cases... Read More
  •  - - VOLUNTARY DISCLOSURE  Dated 01/07/1997
    VDIS - 1997 Date of Issue: 1.7.1997 VOLUNTARY DISCLOSURE Pay VDIS Taxes at Authorised Bank Branches or RBI All branches of public sector banks authorised to receive income-tax will receive t... Read More
  •  S.O 468(E) - Notifications One By Six Scheme  Dated 27/06/1997
    Notifications One By Six Scheme Date of Issue: 27.6.1997 Notification No. S.O 468(E) NOTIFICATION 2 In exercise of the powers conferred by the proviso to sub-section (1) of section 139 of th... Read More
  •  S.O.467(E) - Notifications One By Six Scheme  Dated 27/06/1997
    Notifications One By Six Scheme Date of Issue: 27.6.1997 Notification No. S.O.467(E) Date of Issue: 27.06.1997. NOTIFICATION 2 In exercise of the powers conferred by the proviso to sub-sect... Read More
  •  5 - IPAN Instruction No: 5, dated 26-06-1997  Dated 26/06/1997
    IPAN Instruction No: 5 Date of Issue: 26/06/1997 DIRECTORATE Of INCOME-TAX (SYSTEMS) A.R.A. CENTRE, GROUND FLOOR, E-2 JHANDEWALAN EXTENSION, NEW DELHI - 110 055. COMPREHENSIVE COMPUTERI... Read More
  •  4 - IPAN Instruction No: 4, dated 26-06-1997  Dated 26/06/1997
    IPAN Instruction No: 4 Date of Issue: 26/06/1997 DIRECTORATE OF INCOME-TAX (SYSTEMS) A.R.A. CENTRE, GROUND FLOOR, E-2 JHANDEWALAN EXTENSION, NEW DELHI - 110 055. COMPREHENSIVE COMPUTE... Read More
  •  3 - IPAN Instruction No: 3, dated 26-6-1997  Dated 26/06/1997
    IPAN Instruction No: 3 Date of Issue: 26/06/1997 DIRECTORATE OF INCOME-TAX (SYSTEMS) A.R.A. CENTRE, GROUND FLOOR, E-2 JHANDEWALAN EXTENSION, NEW DELHI - 110 055. COMPREHENSIVE COMPUTE... Read More
  •  2 - IPAN Instruction No: 2, dated 26-06-1997  Dated 26/06/1997
    IPAN Instruction No: 2 Date of Issue: 26/06/1997 DIRECTORATE OF INCOME-TAX (SYSTEMS) A.R.A. CENTRE, GROUND FLOOR, E-2 JHANDEWALAN EXTENSION, NEW DELHI - 110 055. COMPREHENSIVE COMPUTER... Read More
  •  1 - IPAN Instruction No: 1, dated 26-06-1997  Dated 26/06/1997
    IPAN Instruction No: 1 Date of Issue: 26/06/1997 DIRECTORATE OF INCOME-TAX (SYSTEMS) A.R.A. CENTRE, GROUND FLOOR, E-2 JHANDEWALAN EXTENSION, NEW DELHI - 110 055. COMPREHENSIVE COMPUTER... Read More
  •  754 - -  Dated 10/06/1997
    VDIS - 1997 CIRCULAR : 754 Date of Issue: 10.6.1997 CLARIFICATION 2 Question No. 26: If disclosure of income is made in respect of assessment year 1988-89 and this is represented by an asset... Read More
  •  753 - -  Dated 10/06/1997
    VDIS - 1997 CIRCULAR : 753 Date of Issue: 10.6.1997 Introduction The Finance Act, 1997 as passed by the Parliament received the assent of the President on the 14th May, 1997 and has been ena... Read More
  •  6 - TAS Instruction No: 6, dated 22-4-1997  Dated 22/04/1997
    TAS Instruction No: 6 Date of Issue: 22/04/1997 F.No.SW/07/01/97/01/DIT(S)/251-53 To, The Commissioner of Income-tax (Computer Operations). Mumbai/Chennai/Delhi Subject: Building of run... Read More
  •  5 - TAS Instruction No: 5, dated 22-4-1997  Dated 22/04/1997
    TAS Instruction No: 5 Date of Issue: 22/04/1997 F.No. SW/07/01/97/01/DIT(S)/254-55 To The Commissioner of Income-tax (Computer Operations). Mumbai/Chennai SUBJECT: MIGRATION OF TAX ACCO... Read More
  •  3 - TAS Instruction No: 3, dated 8-4-1997  Dated 08/04/1997
    TAS Instruction No: 3 Date of Issue: 08/04/1997 F.No: SW/07/01/97/DIT(S) To The CITs(CO) Delhi/Mumbai/Chennai Subject: Report of Challan Progress in Tax Accounting System (TAS) - regard... Read More
  •  2 - TAS Instruction No: 2, dated 2-4-1997  Dated 02/04/1997
    TAS Instruction No: 2 Date of Issue: 02/04/1997 F. No. SW/07/01/97/01/28 Dear It was observed that generation of the Daily Collection Report under Tax Accounting System (TAS) was taking a... Read More
  •  4 - TAS Instruction No: 4, dated 13-3-1997  Dated 13/03/1997
    TAS Instruction No: 4 Date of Issue: 13/03/1997 F. No. SW/3/13/96/02/DIT(S)/6063 To, Smt. Deepali Bhadur, Deputy Commissioner of Income-tax (Computer Operation) East Block-II, Level-III... Read More
  •  F. No. 275/201/95-IT(B) - Where taxes have been paid by deductee-assessee  Dated 29/01/1997
    Section 201 l Consequence of failure to deduct or pay Where taxes have been paid by deductee-assessee The Board is of the view that no demand visulasied under section 201(1) of the Income-tax Ac... Read More
  •  F.No. SW/9/3/2002-DIT(S) (Vol. II) - Data structure for filing of e-TDS returns as per the Electronic Filing of Returns of Tax Deducted at Source Scheme, 2003 dated 26th August, 2003.  Dated 29/01/1997
    Data structure for filing of e-TDS returns as per the Electronic Filing of Returns of Tax Deducted at Source Scheme, 2003 dated 26th August, 2003. The data structure for preparation of returns of... Read More
  •  1971 - Income-tax (second amendment) ordiinance 1996- provisions relating to chapter XIV of income-tax Act 1961-reg.  Dated 17/01/1997
    Instruction No. 1941, dated 17.1.1997 Income-tax (second amendment) ordiinance 1996- provisions relating to chapter XIV of income-tax Act 1961-reg. The Income-tax (Second Amendment) Ordinance,... Read More
  •  1941 - Income-tax (second amendment) ordiinance 1996- provisions relating to chapter XIV of income-tax Act 1961-reg.  Dated 17/01/1997
    Instruction No. 1941, dated 17.1.1997 Income-tax (second amendment) ordiinance 1996- provisions relating to chapter XIV of income-tax Act 1961-reg. The Income-tax (Second Amendment) Ordinance,... Read More
  •  1 - TAS Instruction No: 1, dated 16-1-1997  Dated 16/01/1997
    TAS Instruction No: 1 Date of Issue: 06/01/1997 S.No. Problems SOLUTIONS 1. RBI BANK CODES The bank code for RbI(Main) an RBI has clarified that all five cities, RBI(Sys) branches are... Read More
  •  7 - TAS Instruction No: 7, dated 30-10-1996  Dated 30/10/1996
    TAS Instruction No: 7 Date of Issue: 30/10/1996 F.No:SW/3/1/96-01/DIT(S)/3134-36 To Shri Ajai Singh, Commissioner of Income-tax (Computer Operations) East Block-II, Level-II, Vivekanan... Read More
  •  1940 - Selection of cases for scrutiny assessment of Political Parties Instruction regarding  Dated 11/06/1996
    Instruction No : 1940 Date of Issue : 11.6.1996 Section(s) Referred : 143 Statute : Income-Tax Act Subject: Selection of cases for scrutiny a... Read More
  •  1939 - Guidelines for selection of cases for scrutiny during Financial Year 1996-97 - regarding  Dated 17/05/1996
    Instruction No : 1939 Date of Issue : 17.5.1996 Section(s) Referred : 143 Statute : Income-Tax Act Subject: Guidelines for selection of cases... Read More
  •  1938 - New procedure of categorisation of cases for scrutiny - 'Limited Scrutiny' and 'Investigations' cases - reg  Dated 13/05/1996
    Instruction No : 1938 Date of Issue : 13.5.1996 Section(s) Referred : 143 Statute : Income-Tax Act Subject: New procedure of categorisation of... Read More
  •  1937 - Information of movable and immovable assets of the assessee- Collection of information during assessment proceedings  Dated 25/03/1996
    Instruction No : 1937 Date of Issue : 25.3.1996 Section(s) Referred : 142(1) Statute : Income-Tax Act Subject : Information of movable and imm... 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
  •  1936 - Part payment of outstanding demand - clarification regarding adjustment thereof  Dated 21/03/1996
    Instruction No : 1936 Date of Issue : 21.3.1996 Section(s) Referred : 220 Statute : Income-Tax Act Subject: Part payment of outstanding demand... Read More
  •  1935 - Selection of cases for scrutiny - Assessment Year 1996 -97 - Instructions regarding  Dated 12/03/1996
    Instruction No : 1935 Date of Issue : 12.3.1996 Section(s) Referred : 143 Statute : Income-Tax Act Subject: Selection of cases for scrutiny -... Read More
  •  F. No. 199/13/95-ITA-I - Approval of the "SCOPE Award for Excellence in Management and Contribution to Public Sector" instituted by "Standing Conference of Public Enterprises, New Delhi"  Dated 22/02/1996
    ORDER [F. No. 199/13/95-ITA-I, Dated 22-2-96 from C.B.D.T., New Delhi] Approval of the SCOPE Award for Excellence in Management and Contribution to Public Sector instituted by Standing Conferenc... Read More
  •  F. No. 199/17/94-ITA-I - Approval of the "Volvo Environment Prize" instituted by Volvo Environment Prize Foundation, Sweden for the assessment years 1994-95 and 1995-96, U/S l0(l7A)(i) of the Income-tax Act, 1961.  Dated 22/02/1996
    ORDER [F. No. 199/17/94-ITA-I, Dated 22-2-96 from C.B.D.T., New Delhi] Approval of the Volvo Environment Prize instituted by Volvo Environment Prize Foundation, Sweden for the assessment years... Read More
  •  F. No. 199/15/95-ITA-I - Approval of the "Dr. Kurian Award" Instituted by Indian Dairy Association, New Delhi for the assessment years 1995 96 to 1997-98, U/S 10 (17A) (i) of the Income-tax Act, 1961.  Dated 22/02/1996
    ORDER [F. No. 199/15/95-ITA-I, Dated 22-2-96 from C.B.D.T., New Delhi] Approval of the Dr. Kurian Award Instituted by Indian Dairy Association, New Delhi for the assessment years 1995 96 to 1997... Read More
  •  F. No. 199/16/95-ITA-I - Corrigendum to the Ministry of Finance (Department of Revenue), Central Board of Direct Taxes, Order No. 199/16/91-ITA-I dated 9th January, 1996.  Dated 22/02/1996
    CORRIGENDUM [F. No. 199/16/95-ITA-I, Dated 22-2-96 from C.B.D.T., New Delhi] Corrigendum to the Ministry of Finance (Department of Revenue), Central Board of Direct Taxes, Order No. 199/16/91-I... Read More
  •  F. No. 199/6/95-ITA-I - Approval of the "C. B. I. P.—Tag Corporation Award" instituted by the Central Board of Irrigation and Power, New Delhi for the assessment years 1995-96 to 1997-98  Dated 22/02/1996
    ORDER [F. No. 199/6/95-ITA-I, Dated 22-2-96 from C.B.D.T., New Delhi.] Approval of the C. B. I. P.Tag Corporation Award instituted by the Central Board of Irrigation and Power, New Delhi for th... Read More
  •  1696 - 1696, dated 18-2-1996  Dated 18/02/1996
    Instruction No : 1696 Date of Issue : 18.2.1996 Section(s) Referred : 273 Statute : Income-Tax Act The Board have issued circular No. 423, dat... Read More
  •  1934 - Charter hire for chartering foreign vessels on time charter basis on account Govt. dept./PSUs - Clarification regarding  Dated 14/02/1996
    Instruction No : 1934 Date of Issue : 14.2.1996 Section(s) Referred : 6 Statute : Income-Tax Act Subject: Charter hire for chartering foreign... Read More
  •  F. No. 199/20/95-ITA-I - Approval of awards instituted by "Om Prakash Bhasin Foundations, New Delhi" for the assessment years 1995-96 to 1997-98, U/S 10(17A)(i) of the Income-tax Act, 1961.  Dated 12/02/1996
    ORDER [F. No. 199/20/95-ITA-I, Dated 12-2-96 from C.B.D.T., New Delhi] Approval of awards instituted by Om Prakash Bhasin Foundations, New Delhi for the assessment years 1995-96 to 1997-98, U/S... Read More
  •  F. No. 199/33/95-ITA-I - Approval of the "Sahitya Academi Award for Translation" Instituted by the Sahitya Academi for the assessment years 1995-96 to 1997-98, U/S 10 (17A) (i) of the Income-tax Act, 1961.  Dated 05/02/1996
    ORDER [F. No. 199/33/95-ITA-I, Dated 5-2-96 from C.B.D.T., New Delhi] Approval of the Sahitya Academi Award for Translation Instituted by the Sahitya Academi for the assessment years 1995-96 to... Read More
  •  F. No. 199/26/95-ITA-l - Approval of the "Gandhi Peace Prize" of Rs. one crores instituted by Department of Culture, Ministry of Human Resource Development, Govt. of India for the assessment years 1995-96 to 1997-98  Dated 31/01/1996
    ORDER [F. No. 199/26/95-ITA-l, Dated 31-1-96 from C.B.D.T., New Delhi] Approval of the Gandhi Peace Prize of Rs. one crores instituted by Department of Culture, Ministry of Human Resource Devel... Read More
  •  F. No. 199/32/95-ITA-I - Approval of the cash award of Rs. 1 lacs instituted by "The Birla Institute of Astronomy and Planetarium Science" for the assessment years 1994-95 to 1996-97  Dated 29/01/1996
    ORDER [F. No. 199/32/95-ITA-I, Dated 29-1-96 from C.B.D.T. New Delhi] Approval of the cash award of Rs. 1 lacs instituted by The Birla Institute of Astronomy and Planetarium Science for the asse... Read More
  •  F. No. 199/34/95-ITA-I - Approval of the "Third World Academy of Science Prize" for Mathematics instituted by Third World Academy of Sciences  Dated 24/01/1996
    ORDER [F. No. 199/34/95-ITA-I, Dated 24-1-96 from CB.D.T. New Delhi] Approval of the Third World Academy of Science Prize for Mathematics instituted by Third World Academy of Sciences. (TWAS) f... Read More
  •  1933 - Expeditious execution of conveyance deed for properties sold by Central Govt  Dated 11/01/1996
    Instruction No : 1933 Date of Issue : 11.1.1996 Section(s) Referred : 269UE Statute : Income-Tax Act Subject: Expeditious execution of conveya... Read More
  •  F. No- 199/16/95-ITA-I - Approval of the awards granted by the Rameshwardasji Birla Smarak Kosh, Bombay for the assessment years 1996-97 to 1998-99, U/S 10 (17A) (i) of the Income-tax Act, 1961.  Dated 09/01/1996
    ORDER [F. No- 199/16/95-ITA-I, dated 9-1-96 from C.B.D.T. New Delhi] Approval of the awards granted by the Rameshwardasji Birla Smarak Kosh, Bombay for the assessment years 1996-97 to 1998-99,... Read More
  •  F. No. 200/102/95-ITA-I - Approval of the Lease Agreement dated 06-10-1995 entered into by M/s. Jet Airways (India) Pvt. Ltd.  Dated 07/12/1995
    ORDER [F. No. 200/102/95-ITA-I, dated 7-12-95 from C.B.D.T., New Delhi] Approval of the Lease Agreement dated 06-10-1995 entered into by M/s. Jet Airways (India) Pvt. Ltd., Bombay (the Lessee)... Read More
  •  DOMSCIRCULAR : 65 - Discontinuance of some technical registers maintained in the Department  Dated 06/12/1995
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  •  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
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  •  F. No. 199/1/95-ITA-I - Approval of the "UNEP Sasakama Environment Prize" ($ 1 lakhs) instituted by the United States U/S 10 (17A) (i) of the Income-tax Act, 1961.  Dated 05/12/1995
    ORDER [F. No. 199/1/95-ITA-I, dated 5-12-95 from C.B.D.T., New Delhi] Approval of the UNEP Sasakama Environment Prize ($ 1 lakhs) instituted by the United States U/S 10 (17A) (i) of the Income-t... Read More
  •  F. No. 200/95/95-1TA-I - Approval of two Lease Agreement dated 28-07-1995 entered into by M/s. Modiluft Ltd.  Dated 24/11/1995
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  •  1661 - 1661, dated 18-11-1995  Dated 18/11/1995
    Instruction No : 1661 Date of Issue : 18.11.1995 Section(s) Referred : 279 Statute : Income-Tax Act As per the present Guidelines for compound... Read More
  •  DOMSCIRCULAR : 63 - Modification in the format of Notice under Section 148 of the Income-tax Act, 1961 (ITNS-34)  Dated 30/10/1995
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  •  1932 - Parameters for selection of cases for scrutiny during financial year 1995 - 96  Dated 27/10/1995
    Instruction No : 1932 Date of Issue : 27.10.1995 Section(s) Referred : 143 Statute : Income-Tax Act Subject: Parameters for selection of case... Read More
  •  5256 - 5256, dated 20.10.1995  Dated 20/10/1995
    Instruction No : 5256 Date of Issue : 20.10.1995 Section(s) Referred : 279 Statute : Income-Tax Act The existing guidelines for compounding of... Read More
  •  5255 - 5255, dated 20-10-1995  Dated 20/10/1995
    Instruction No : 5255 Date of Issue : 20.10.1995 Section(s) Referred : 276C Statute : Income-Tax Act The existing guidelines for compounding o... Read More
  •  F. No. 199/31/95-ITA-I - Approval of (i) G. D. Birla Award for Scientific Research (ii) Shankar Puraskar and (iii) Vachaspati Puraskar  Dated 18/10/1995
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  •  F. No. 414/75/95-IT (Inv. I) - Tax liability of Non-Trading Corporations  Dated 06/10/1995
    Instructions relating to Search Seizure Date of Issue: 6.10.1995 Subject: Tax liability of Non-Trading Corporations F. No. 414/75/95-IT (Inv. I) Government of India Ministry of Finance De... Read More
  •  F. No. 200/38/95-ITA-I - Approval of the Lease Agreement dated 27-5-1994 and the subsequent attachments i.e. Attachment No. 1 dated 22-9-94  Dated 05/10/1995
    ORDER [F. No. 200/38/95-ITA-I, Dated 5-10-95 from C.B.D.T-New Delhi.] Approval of the Lease Agreement dated 27-5-1994 and the subsequent attachments i.e. Attachment No. 1 dated 22-9-94 and Atta... Read More
  •  1931 - Software prepared by DIT (Systems) for capturing the data relating to arrear entries and for bunching of arrears  Dated 26/09/1995
    Instruction No : 1931 Date of Issue : 26.9.1995 Section(s) Referred : 220 , 281B Statute : Income-Tax Act Subject: Software prepared by DIT (S... Read More
  •  1927 - Procedure for block assessment in search cases.  Dated 26/09/1995
    INSTRUCTION NO. 1927, DATED 26.9.1995 Subject: Procedure for block assessment in search cases. A special procedure for assessment of search cases has been provided in Chapter XIVB of the Income-t... Read More
  •  DOMSCIRCULAR : 64 - Procedure for Block Assessment in Search Cases - Issue of notice under section 158BC and maintenance of register regarding  Dated 26/09/1995
    DOMS Circulars DOMSCIRCULAR : 64 Date of Issue: 26.9.1995 Subject: Procedure for Block Assessment in Search Cases - Issue of notice under section 158BC and maintenance of register regarding-... Read More
  •  1930 - Expeditious disposal of forms 37-I in respect of transaction by or with semi-Govt. bodies, Public Sector undertakings  Dated 21/09/1995
    Instruction No : 1930 Date of Issue : 21.9.1995 Section(s) Referred : 269UE Statute : Income-Tax Act Subject: Expeditious disposal of forms 37... Read More
  •  1929 - Revised annual norm for disposal of recovery certificate by Tax Recovery Officer  Dated 22/08/1995
    Instruction No : 1929 Date of Issue : 22.8.1995 Section(s) Referred : 222 Statute : Income-Tax Act Subject: Revised annual norm for disposal o... Read More
  •  1928 - Remodial action in respect of revenue audit objections  Dated 07/08/1995
    Instruction No : 1928 Date of Issue : 7.8.1995 Section(s) Referred : Miscellaneous Statute : Income-Tax Act Subject : Remodial action in respe... Read More
  •  1927 - Procedure for block assessment in search cases  Dated 31/07/1995
    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
  •  1927 - Procedure for block assessment insearch cases.  Dated 21/07/1995
    Instruction No : 1927 Date of Issue : 21.7.1995 Section(s) Referred : Miscellaneous Statute : Income-Tax Act Subject : Procedure for block ass... Read More
  •  1926 - Provisions regarding tax deduction at source introduce by Finance Act, 1995 - Instruction regarding  Dated 14/07/1995
    Instruction No : 1926 Date of Issue : 14.7.1995 Section(s) Referred : 194A , 194C , 194J , 194K Statute : Income-Tax Act Subject: Provisions r... Read More
  •  5253 - 5253, dated 1.4.1995  Dated 01/04/1995
    Instruction No : 5253 Date of Issue : 1.4.1995 Section(s) Referred : 279 Statute : Income-Tax Act Recently, an instance has come to the notice... Read More
  •  1925 - Schedule of fees payable to prosecution counsels for the I.T Deptt  Dated 31/03/1995
    Instruction No : 1925 Date of Issue : 31.03.1995 Section(s) Referred : 279 Statute : Income-Tax Act Subject: Schedule of fees payable to prose... Read More
  •  1924 - Revision of form 37-I prescribing statement of agreement for transfer of immovable properties  Dated 30/03/1995
    Instruction No : 1924 Date of Issue : 30.3.1995 Section(s) Referred : 269UC Statute : Income-Tax Act Subject: Revision of form 37-I prescribin... Read More
  •  1923 - Interest Tax— Whether interest on debentures, bonds, securities etc. is taxable—Clarification regarding.  Dated 14/03/1995
    INSTRUCTION NO. 1923, Dated 14-3-95 Interest Tax Whether interest on debentures, bonds, securities etc. is taxableClarification regarding. Sir, Interest-tax Act, 1974, was last revived with eff... Read More
  •  1918 - Interest received on debenture  Dated 14/03/1995
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  •  1922 - Selection of cases for scrutiny during Financial Year 1995 - 96 - Instruction regarding  Dated 09/03/1995
    Instruction No : 1922 Date of Issue : 9.3.1995 Section(s) Referred : 143 Statute : Income-Tax Act Subject: Selection of cases for scrutiny du... Read More
  •  5252 - Wilful attempt to evade tax etc.  Dated 08/03/1995
    Instruction No : 5252 Date of Issue : 8.3.1995 Section(s) Referred : 276C Statute : Income-Tax Act Wilful attempt to evade tax etc. Section 4... Read More
  •  5251 - 5251, dated 1.3.1995  Dated 01/03/1995
    Instruction No : 5251 Date of Issue : 1.3.1995 Section(s) Referred : 279 Statute : Income-Tax Act Please refer to the above. Recently, an inst... Read More
  •  1921 - Reducing litigation - Appeals before Income tax Appellate Tribunal - Review by CCs IT / DGs IT  Dated 23/01/1995
    Instruction No : 1921 Date of Issue : 23.1.1995 Section(s) Referred : Miscellaneous Statute : Income-Tax Act Subject: Reducing litigation - Ap... Read More
  •  5207 - List of cases selected for scrutiny  Dated 21/12/1994
    Instruction No : 5207 Date of Issue : 21.12.1994 Section(s) Referred : 143 Statute : Income-Tax Act Subject: List of cases selected for scrut... Read More
  •  1920 - Waiver/Reduction of penalty/interest u/s 273A of the income-tax act-Disclosure on various dates in respect of dirfferent assessment years  Dated 06/10/1994
    Instruction No : 1920 Date of Issue : 6.10.1994 Section(s) Referred : 273A Statute : Income-Tax Act Subject : Waiver/Reduction of penalty/inte... Read More
  •  5206 - 5206, dated 30-9-1994  Dated 30/09/1994
    Instruction No : 5206 Date of Issue : 30.9.1994 Section(s) Referred : 279 Statute : Income-Tax Act The existing instructions regarding compoun... Read More
  •  5205 - 5205, dated 30-9-1994  Dated 30/09/1994
    Instruction No : 5205 Date of Issue : 30.9.1994 Section(s) Referred : 279 Statute : Income-Tax Act The existing guidelines for compounding of... Read More
  •  F. No. 285/161/90-IT (Inv.) - Guidelines for compounding of offences under Direct Tax Laws  Dated 30/09/1994
    Instructions relating to Search Seizure Date of Issue: 30.09.1994 Subject: Guidelines for compounding of offences under Direct Tax Laws F. No. 285/161/90-IT (Inv.) Government of India Mini... Read More
  •  1919 - Issue of refunds upto Rs. 5,000/- without verification of arrears - Relaxation of the provisions of Sec. 245 of the Income tax Act  Dated 29/09/1994
    Instruction No : 1919 Date of Issue : 29.9.1994 Section(s) Referred : 245 Statute : Income-Tax Act Subject: Issue of refunds upto Rs. 5,000/-... Read More
  •  F.No. 411/4/92-IT(Inv.I) - Assessment of small scale industrial undertaking  Dated 14/09/1994
    Instructions relating to Search Seizure Date of Issue: 14.09.1994 Subject: Assessment of small scale industrial undertaking F.No. 411/4/92-IT(Inv.I) Government of India Ministry of Finance... Read More
  •  F. No. 414/99/93-IT (Inv. I) - Standing Committee on Finance - Recommendations on surveys -  Dated 25/08/1994
    Instructions relating to Search Seizure Date of Issue: 25.8.1994 Subject: Standing Committee on Finance - Recommendations on surveys - F. No. 414/99/93-IT (Inv. I) Government of India Mini... Read More
  •  1918 - Exchange of information under Double Taxation Avoidance Agreemnets - report regarding -  Dated 30/06/1994
    Instruction No : 1918 Date of Issue : 30.6.1994 Section(s) Referred : 90 Statute : Income-Tax Act Subject : Exchange of information under Doub... Read More
  •  683 - BIFR Instruction List  Dated 08/06/1994
    BIFR Instruction List CIRCULAR : 683 Date of Issue: 8.6.1994 Effect of order passed by Board for Industrial and Financial Reconstruction under scheme for rehabilitation of sick units on deter... Read More
  •  1917 - Parameters for selection of cases for scrutiny during financial year 1994-95  Dated 03/06/1994
    Instruction No : 1917 Date of Issue : 3.6.1994 Section(s) Referred : 143 Statute : Income-Tax Act Subject: Parameters for selection of cases... Read More
  •  F. No. 414/78/92-IT (Inv. I) - Rationalisation of reports / Statements sent to the Board  Dated 01/06/1994
    Instructions relating to Search Seizure Date of Issue: 1.6.1994 Subject: Rationalisation of reports / Statements sent to the Board F. No. 414/78/92-IT (Inv. I) Government of India Ministry... Read More
  •  1916 - Guidelines for seizure of jewellery and ornaments in course of search.  Dated 11/05/1994
    Instruction No : 1916 Date of Issue : 11.5.1994 Section(s) Referred : 132 Statute : Income-Tax Act Subject: Guidelines for seizure of jeweller... Read More
  •  F. No. 414/69/91-IT (Inv. I) - Long Term Survey Action Plan for the Financial Years 1994-95 to 1996-97  Dated 04/04/1994
    Instructions relating to Search Seizure Date of Issue: 4.4.1994 Subject : Long Term Survey Action Plan for the Financial Years 1994-95 to 1996-97 F. No. 414/69/91-IT (Inv. I) Government of... 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
  •  5203 - 5203, dated 21-1-1994  Dated 21/01/1994
    Instruction No : 5203 Date of Issue : 21.1.1994 Section(s) Referred : 172 Statute : Income-Tax Act Please refer to your letter D.O.No.CC.II/G(... Read More
  •  5202 - 5202, dated 17-1-1994  Dated 17/01/1994
    Instruction No : 5202 Date of Issue : 17.1.1994 Section(s) Referred : 269A -S Statute : Income-Tax Act The Board vide Instruction No. 1793 dat... Read More
  •  F.No.414/22/94-IT(Inv.I) - Gifts through NRE Accounts - Misuse of to launder black money.  Dated 13/01/1994
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  •  F.No.414/21/94-IT(Inv.I) - Affixture of photograph in account opening form - RBI Instructions - Reg.  Dated 11/01/1994
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  •  1915 - Ex-gratia relief to Kashmir assessees  Dated 23/12/1993
    Instruction No : 1915 Date of Issue : 23.12.1993 Section(s) Referred : 184 Statute : Income-Tax Act Subject: Ex-gratia relief to Kashmir asses... Read More
  •  673 - 9% Relief Bonds 1987 - Exemption under Income-tax Act / Wealth-tax Act / Gift-tax Act - Clarification regarding  Dated 21/12/1993
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  •  1914 - Recovery of outstanding tax demands  Dated 02/12/1993
    Instruction No : 1914 Date of Issue : 2.12.1993 Section(s) Referred : 220 Statute : Income-Tax Act Subject : Recovery of outstanding tax deman... Read More
  •  1540 - Framing of double assessments must be avoided  Dated 30/11/1993
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  •  - - Guidance for Grant Of Rewards To Informants, 1993  Dated 30/11/1993
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  •  1913 - Exemption u/s.11 for AY 1992-93 & prior years position if investments in non-specified modes continue even after 31.03.1993 - Clarification regarding -  Dated 23/11/1993
    Instruction No : 1913 Date of Issue : 23.11.1993 Section(s) Referred : 13(1)(d) Statute : Income-Tax Act Subject: Exemption u/s.11 for AY 1992... Read More
  •  1912 - Jurisdiction over cases of Directors of important companies  Dated 22/11/1993
    Instruction No : 1912 Date of Issue : 22.11.1993 Section(s) Referred : 140 Statute : Income-Tax Act Subject: Jurisdiction over cases of Direct... Read More
  •  1911 - Submission of SLP (Special Leave Petition) proposals to the board  Dated 16/11/1993
    Instruction No : 1911 Date of Issue : 16.11.1993 Section(s) Referred : 268 Statute : Income-Tax Act Subject: Submission of SLP (Special Leave... Read More
  •  5161 - Information to SEBI by the Department  Dated 27/10/1993
    Instruction No : 5161 Date of Issue : 27.10.1993 Section(s) Referred : 143 Statute : Income-Tax Act Subject: Information to SEBI by the Depar... Read More
  •  F.No. 414/126/93-IT (Inv. I) - Coordination with SEBI regarding fraudulent and unfair trade practices in stock and securities transactions.  Dated 27/10/1993
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  •  F. No. 414/69/91-IT(Inv.I) - Revised Annual Action Plan for 1993-94 for searches, CIB verification etc.  Dated 26/10/1993
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  •  5160 - Assessment of fish farmers  Dated 19/10/1993
    Instruction No : 5160 Date of Issue : 19.10.1993 Section(s) Referred : 143 Statute : Income-Tax Act Assessment of fish farmers Recently 32 m... 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
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  •  F.No.414/101/92-IT(Inv.I) - Information regarding prizes in kind - Collection and dissemination thereof  Dated 27/09/1993
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  •  F.No. 415/7/93-IT(Inv.I) - Redistribution of manpower consequent upon entrusting survey work u/s 133B to CCsIT - Transfer of ITOs (Survey)  Dated 15/09/1993
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  •  1910 - Procedure for issue of refunds - regarding  Dated 02/09/1993
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  •  658 - Change of Expenditure Tax from World Bank Mission staff and other international organisations - Clarification regarding  Dated 02/09/1993
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  •  1909 - Redistribution of manpower consequent upon entrusting sruvey work u/s 133B to CCSIT  Dated 25/08/1993
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  •  5157 - Assessment of share brokers  Dated 18/08/1993
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  •  F.No. 414/69/91-IT(Inv.I) - Widening the tax base - Coordination with State Government authorities and local authorities  Dated 10/08/1993
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  •  F.No.415/7/93-IT(Inv.I) - Summary of the decisions taken in all India Conference of Directors General of Income Tax (Investigation) and Directors of Income Tax (Investigation) held on 23.7.1993 at Bangalore  Dated 05/08/1993
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  •  1908 - Standard terms and conditions for sale of properties purchased under Chapter XXC of Income Tax Act  Dated 19/07/1993
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  •  5106 - Allowability of deduction under section 172(2)  Dated 17/11/1992
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  •  1903 - Reducing litigation - Departmental Appeals / References before Income tax Appeallate Tribunal, High Courts and Supreme Courts.  Dated 28/10/1992
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  •  5105 - 5105, dated 20-10-1992  Dated 20/10/1992
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  •  1900 - Penalty under section 272(A)(2)(g) of the I.T.Act, 1961  Dated 07/09/1992
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  •  1899 - Cases of persons involved in recent irregularities/fraude relating to shares, securities banking etc- investigation regarding.  Dated 02/09/1992
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  •  637 - Expenditure-tax - Whether World Bank Mission Staff are exempt - Clarification regarding  Dated 02/09/1992
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  •  1898 - Ex-Gratia relief to Kashmiri Migrants  Dated 01/09/1992
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  •  1897 - Bunching of entries of outstanding income tax demand - "Register of Bunched arrear entries"  Dated 31/08/1992
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  •  1896 - Certain important aspects relating to the new simplified procedure for small businessmen.  Dated 26/08/1992
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  •  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
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  •  1895 - Disposal of Appeals by Commissioners of Income Tax (Appeals) - Revision of weightage w.e.f. 01-08-92.  Dated 11/08/1992
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  •  F.No.414/81/91-IT(Inv.I) - Remittances in Foreign Exchange (Immunities) Scheme, 1991  Dated 29/07/1992
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  •  5103 - Section 124 and 127 of the Income-tax Act, 1961  Dated 16/07/1992
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  •  1894 - Reducing litigation - Appeals before Income Tax Appellate Tribunal - Review by CCs IT / DGs IT  Dated 16/06/1992
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  •  DOMSCIRCULAR : 62 - Register of Demand and Collections of Advance Payment of Tax - Modification of - Instructions regarding  Dated 08/04/1992
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  •  DOMSCIRCULAR : 61 - Control Register for Advance Payment of Tax -Guidelines regarding  Dated 08/04/1992
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  •  1893 - Entry in the Demand and Collection Register of the Assessing Officer in cases where tax recovery certificates have been issued by him or drawn up by the Tax Recovery Officer  Dated 26/03/1992
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  •  1892 - Assessment in cases covered by section 44AC of Income Tax Act, 1961 - Instructions regarding  Dated 21/03/1992
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  •  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
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  •  5101 - Extension of due date for furnishing of returns by assessee-company for assessment year 1991-92  Dated 09/01/1992
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  •  F. No. 414/96/91-I(Inv.I) - Follow-up action by the assessing officers on the reports received from the Investigation Directorate in respect of survey u/s 133B and CIB Verification- regarding  Dated 09/01/1992
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  •  1891 - 1891, dated 31-12-1991  Dated 31/12/1991
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  •  1890 - Submission of SLP (Special Leave Petition) proposals to the board  Dated 17/12/1991
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  •  F.No. 291/73/91-IT(Inv.I) - Long Term Survey Action Plan- Inclusion of Code No. 087 - Deposits of amounts exceeding Rs. 50,000/- in courts as bail money-  Dated 04/11/1991
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  •  1889 - Procedure for issue of refunds  Dated 30/09/1991
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  •  1888 - Chapter XXC pre-emptive purchase of immovable property under Chapter XXC of Income tax Act, 1961- general guidelines regarding  Dated 16/09/1991
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  •  F.No.414/69/91-IT(Inv.I) - Action Plan for the year 1991-92 regarding verification of information collected by CIB Units.  Dated 10/09/1991
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  •  1887 - Approval of applications under section 80-O of the Income-tax Act. 1961- consideration of applicability of section 80 HHB  Dated 23/08/1991
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  •  F. No. 414/104/90-IT(Inv.I) - Misuse of banking channels for violation of fiscal laws and evasion of taxes- issue and payment of demand draft for Rs. 50,000/- and above -  Dated 26/07/1991
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  •  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
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  •  1886 - Monitoring of investigation, assessment and follow up action in search cases  Dated 18/07/1991
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  •  1885 - Third report of PAC (1990-91) (9th Lok Sabha) - Functioning of Valuation Cells and Valuation of immovable properties - action taken on 116th report of PAC (8th Lok Sabha)  Dated 11/07/1991
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  •  5054 - Linking up of records  Dated 19/06/1991
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  •  5053 - Section 139(3) of the Income-tax Act, 1961  Dated 19/06/1991
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  •  1883 - Charging of interest u/s. 220(2) of the Income Tax Act, 1961 - regarding  Dated 07/06/1991
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  •  1882 - Explanation 5 to section 271(1) (c) read with section 132(4) of the Income-tax Act, 1961 - Clarification regarding  Dated 05/06/1991
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  •  F. No. 291/135/90-IT(Inv.I) - Non-payment of Income-tax on service charges paid to staff of Hotels & Restaurants- inclusion of Code No. 086 in the list appended to Long Term Survey Action Plan  Dated 15/03/1991
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  •  5051 - Instruction No. 5051  Dated 07/02/1991
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  •  F. No. 291/58/90-IT (Inv. I) - Claim of encashment of Special Bearer Bonds, 1991 - Safeguards - reg.  Dated 07/02/1991
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  •  1880 - Schedule of fees payable to Prosecution Counsels for the Income tax Department  Dated 30/01/1991
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  •  1879 - Exchange of information under Double Taxation Avoidance Agreements - Report Regarding-  Dated 30/01/1991
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  •  1878 - Auction of properties forfeited under the Smugglers and Foreign Exchange Manipulators (Forfeiture of Property) Act, 1976  Dated 17/01/1991
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  •  1877 - Deduction under Chapter VI-A of the Income-tax. Act, 1961 - Non-application / incorrect application of the provisions of law - regarding -  Dated 10/01/1991
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  •  1876 - Submission of statistics relating to survey and new assessee- modification of instructions - Regarding -  Dated 07/01/1991
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  •  1874 - Collection, Collation, Verification, Dissemination and utilisation of information review of the existing procedure - Regarding -  Dated 07/01/1991
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  •  1873 - Approval required prior to issue of refunds  Dated 04/01/1991
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  •  1872 - Section 44AA of the Income Tax Act - requirement of maintenance of books of accounts by certain persons carrying on profession or business  Dated 27/12/1990
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  •  1871 - 1871, dated 10-12-1990  Dated 10/12/1990
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  •  1868 - Processing of applications for notification under sec.10(23C)(iv) and (v) of the Income Tax Act, 1961 - guidelines regarding  Dated 03/12/1990
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  •  1867 - Order under section 119(2)(b) of the Income-tax Act, 1961 - Condonation of delay in filing of returns claiming refunds - regarding  Dated 30/11/1990
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  •  1866 - 1866, dated 21-11-1990  Dated 21/11/1990
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  •  1865 - Guidelines for conducting survey operations u/s. 133A(5) of the Income tax Act - regarding.  Dated 14/11/1990
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  •  1864 - Clarification regarding under section 12A(a) of the Income-Tax Act, 1961-  Dated 13/11/1990
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  •  1863 - Administration of TDS - regarding  Dated 22/10/1990
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  •  1862 - Definition of "fees for technical services" in Explanation 2 to Section 9(1)(vii) of the Income Tax Act, 1961- whether prospecting for  Dated 22/10/1990
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  •  1861 - Review petitions against orders of the Board under section 80-O of the Income-tax Act, 1961 authority empowered to dispose of the petitions-clarification regarding.  Dated 04/10/1990
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  •  1860 - Treatment of returns filed in response to notice u/s142(1) of the Income-tax Act - Regarding.  Dated 28/09/1990
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  •  1859 - Raisings the monetary limit of refunds-requiring prior approval of the deputy commissioner of income-tax.  Dated 25/09/1990
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  •  1858 - Authorised registered valuers of immovable property in terms of Section 34 AB of the Wealth-tax Act, 1957  Dated 20/09/1990
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  •  1857 - Chapter XXC - Auction of properties purchased under Chapter XXC of the Income Act, 1961 -regarding  Dated 19/09/1990
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  •  1856 - Changes in the Administration of TDS (Tax Deduction at Sourse)/TCS(Tax Collection at Source)- Mechanism for monitoring the work  Dated 14/09/1990
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  •  1855 - Audit of payments of rewards to in formants-reg  Dated 05/09/1990
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  •  1854 - Filing of Special Leave Petition (SLP) - guidelines regarding  Dated 05/09/1990
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  •  576 - BIFR Instruction List  Dated 31/08/1990
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  •  1853 - Settlement appriciations under section 245C(1) of the income-tax act 1961 - Regarding  Dated 30/08/1990
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  •  1852 - Discussion of appeal orders by Supervisory Officers with assessing officers to point out mistakes which should be avoided in future  Dated 16/08/1990
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  •  5002 - 5002, dated 8-8-1990  Dated 08/08/1990
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  •  1851 - Selection of scrutiny cases under the Wealth-tax Act, 1957  Dated 08/08/1990
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  •  1850 - 1850, dated 27-06-1990  Dated 27/06/1990
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  •  1849 - Scope and applicability of subsection(4) of section 273A of the income-tax act, 1961-regarding  Dated 25/06/1990
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  •  1848 - Report relating to approval/notification by Central govt. - Monthly Progress Report - regarding  Dated 30/05/1990
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  •  1847 - Instructions Relating to Internal Audit  Dated 15/05/1990
    Instructions Relating to Internal Audit INSTRUCTION : 1847 Date of Issue: 15.5.1990 The Board vide its letter F.NO. 246/176/86-APAC-I. dated the 6th June, 1989, had directed the field officer... Read More
  •  1847 - Review by the Receipt Audit of the working of Chapter XXC of the Income Tax Act, 1961 relating to purchase of immovable properties by Central Govt. - Scope of  Dated 11/05/1990
    Instruction No : 1847 Date of Issue : 11.5.1990 Section(s) Referred : 269UE Statute : Income-Tax Act Subject: Review by the Receipt Audit of t... Read More
  •  1846 - Signatures on refund Vochers-Reg.  Dated 12/04/1990
    Instruction No : 1846 Date of Issue : 12.4.1990 Section(s) Referred : Miscellaneous Statute : Income-Tax Act Subject : Signatures on refund Vo... Read More
  •  1845 - Collection of information relating to lottery business by the Central Information Branches - regarding  Dated 09/04/1990
    Instruction No : 1845 Date of Issue : 9.4.1990 Section(s) Referred : 56 Statute : Income-Tax Act Subject: Collection of information relating t... Read More
  •  1844 - IMPLEMENTATION OF THE PROVISIONS OF EXPENDITURE TAX ACT - ITEMS TO BE INCLUDED AND CRITERIA FOR LEVY OF EXPENDITURE-TAX.  Dated 30/03/1990
    INSTRUCTION NO. 1844, Dated 30.3.1990 IMPLEMENTATION OF THE PROVISIONS OF EXPENDITURE TAX ACT - ITEMS TO BE INCLUDED AND CRITERIA FOR LEVY OF EXPENDITURE-TAX. A number of instances of wrong inte... Read More
  •  1843 - 1843, dated 30-03-1990  Dated 30/03/1990
    Miscellaneous (WT, Ex. T. GT.) Chapter (IX-XIIF) INSTRUCTION : 1843 Date of Issue: 30.3.1990 Subject: Collection of expenditure-tax A survey of some of the major hotels falling within the pu... Read More
  •  INSTRUCTION NO. 1843 - SURVEY OF NEW CASES AND ENFORCING OF THE PROVISIONS OF EXPENDITURE TAX ACT  Dated 30/03/1990
    INSTRUCTION NO. 1843, Dated 30.3.1990 SURVEY OF NEW CASES AND ENFORCING OF THE PROVISIONS OF EXPENDITURE TAX ACT A survey of some of the major hotels falling within the purview of the Expenditur... Read More
  •  1842 - Appeals in cases of protective assessments - obviating multiplicity of  Dated 28/03/1990
    Instruction No : 1842 Date of Issue : 28.3.1990 Section(s) Referred : 268 Statute : Income-Tax Act Subject: Appeals in cases of protective ass... Read More
  •  1841 - 1841, dated 26-3-1990  Dated 26/03/1990
    Instruction No : 1841 Date of Issue : 26.3.1990 Section(s) Referred : 273 , 273A Statute : Income-Tax Act The question whether the benefit of... Read More
  •  1840 - Zonal Committee for consideration of proposals for write-off/scaling down of irrecoverable tax arrears reconstitution of  Dated 15/03/1990
    Instruction No : 1840 Date of Issue : 15.3.1990 Section(s) Referred : Miscellaneous Statute : Income-Tax Act Subject : Zonal Committee for con... Read More
  •  1839 - Reports relating to approval/notification by Central Govt. - Monthly Progress Report - reg.  Dated 20/02/1990
    Instruction No : 1839 Date of Issue : 20.2.1990 Section(s) Referred : 25(1)(ii) Statute : Income-Tax Act Sub: Reports relating to approval/not... Read More
  •  1838 - Clarification regarding Registration u/s.12A(a) of the Income Tax Act, 1961  Dated 16/02/1990
    Instruction No : 1838 Date of Issue : 16.2.1990 Section(s) Referred : 12A(a) Statute : Income-Tax Act Subject: Clarification regarding Regist... Read More
  •  1837 - Processing of returns under section 143(1) of the income-tax Act, 1961, by Inspectors  Dated 08/02/1990
    Instruction No : 1837 Date of Issue : 8.2.1990 Section(s) Referred : 143 Statute : Income-Tax Act Subject: Processing of returns under section... Read More
  •  1836 - Double Taxation avoidance convention between india and kenya entry in to force-reg  Dated 22/01/1990
    Instruction No : 1836 Date of Issue : 22.1.1990 Section(s) Referred : Miscellaneous Statute : Income-Tax Act Subject : Double Taxation avoidan... Read More
  •  1835 - Disposal of appeals by C.I.T (Appeals) - revision of weightage in respect of cases involved in demand between Rs. 1 lakh to 2 lakhs w.e.f 01-01-1990.  Dated 18/01/1990
    Instruction No : 1835 Date of Issue : 18.1.1990 Section(s) Referred : Miscellaneous Statute : Income-Tax Act Subject: Disposal of appeals by C... Read More
  •  1834 - subsection (2) of section 273A of income-tax act, 1961-scope and applicability of-instruction regarding  Dated 16/01/1990
    Instruction No : 1834 Date of Issue : 16.1.1990 Section(s) Referred : 273A , 271(1)(c) Statute : Income-Tax Act Subject : subsection (2) of se... Read More
  •  1833 - 1833, dated 11-01-1990  Dated 11/01/1990
    Miscellaneous (WT, Ex. T. GT.) Chapter (IX-XIIF) INSTRUCTION : 1833 Date of Issue: 11.01.1990 Section Referred: 5(1)(a) Statute: Wealth Tax Act, 1957 A question whether accrued interest on Cum... Read More
  •  1832 - Provision of section 143(1),143(1A) charge of Additional income-tax and issue of intimation in case of loss return  Dated 29/12/1989
    Instruction No : 1832 Date of Issue : 29.12.1989 Section(s) Referred : 143 Statute : Income-Tax Act Subject: Provision of section 143(1),143(... Read More
  •  DOMSCIRCULAR : 60 - DOMS Circulars  Dated 29/12/1989
    DOMS Circulars DOMSCIRCULAR : 60 Date of Issue: 29.12.1989 F. No. 48/11/89-Od/Doms/ Instruction No. 60 Directorate Of O M Services, New Delhi, (Income-Tax) Aiwan-E-Ghalib Mata Sundri Lane... Read More
  •  1816 - Exercise of discreation u/s 220(6) of the income-tax act, 1961 to treat the assessee as not being in default in respect of the amounts disputed in first appeal pending before DC(Appeals)/CIT(Appeals)  Dated 04/12/1989
    Instruction No : 1816 Date of Issue : 4.12.1989 Section(s) Referred : 220(6) Statute : Income-Tax Act Subject: Exercise of discreation u/s 220... Read More
  •  1815 - Issue of refund orders - Instructions regarding.  Dated 04/12/1989
    Instruction No : 1815 Date of Issue : 4.12.1989 Section(s) Referred : Miscellaneous Statute : Income-Tax Act Subject : Issue of refund orders... Read More
  •  548 - Balance-sheet drawn up as on the relevant valuation date but not available to the shareholders on the due date of filing wealth-tax return -Instructions regarding  Dated 27/10/1989
    Miscellaneous (WT, Ex. T. GT.) Chapter (IX-XIIF) CIRCULAR : 548 Date of Issue: 27. 10.1989 Subject: Explanation to rule 11 of Schedule III to the Wealth-tax Act -Balance-sheet drawn up as on... Read More
  •  1831 - Mechanism to ensure consequential revision of assessment under the direct tax laws  Dated 26/10/1989
    Instruction No : 1831 Date of Issue : 26.10.1989 Section(s) Referred : 268 Statute : Income-Tax Act Subject: Mechanism to ensure consequential... Read More
  •  547 - Wealth-tax assessment in respect of properties left in erstwhile East Pakistan after Indo-Pak conflict of 1965  Dated 18/10/1989
    Miscellaneous (WT, Ex. T. GT.) Chapter (IX-XIIF) CIRCULAR : 547 Date of Issue: 18.10.1989 Subject : Wealth-tax assessment in respect of properties left in erstwhile East Pakistan after Indo-P... Read More
  •  DOMSCIRCULAR : 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
    DOMS Circulars DOMSCIRCULAR : 59 Date of Issue: 17.10.1989 Subject: New Assessment Procedure --- Processing of returns problems arising in the preparation of software --- where Transitional P... Read More
  •  D.O.No.142/30/89-TPL - DOMS Circulars  Dated 03/10/1989
    DOMS Circulars Date of Issue: 3.10.1989 Subject : New assessment procedure --- processing of returns ---- problems arising in the preparation of software Transitional Previous Year of more tha... Read More
  •  1830 - Reserve to be created in respect of claim for development rebate - Circular No. 259, Dated 11.7.1979  Dated 28/09/1989
    Instruction No : 1830 Date of Issue : 28.9.1989 Section(s) Referred : 33(1) Statute : Income-Tax Act Subject : Reserve to be created in respec... Read More
  •  1829 - Taxability of Non-Residents engaged in the execution of Power Projects on Turnkey Basis - Guidelines reg.  Dated 21/09/1989
    Instruction No : 1829 Date of Issue : 21.9.1989 Section(s) Referred : 6 , 9 , 44B , 115A Statute : Income-Tax Act Subject: Taxability of Non-R... Read More
  •  1828 - Revision of schedule of fees payable to standing counsels for the Income tax Department before various High Courts- Appointment of counsels - Amendment to guidelines on  Dated 13/09/1989
    Instruction No : 1828 Date of Issue : 13.9.1989 Section(s) Referred : 260A Statute : Income-Tax Act Subject: Revision of schedule of fees paya... Read More
  •  1827 - Distinction between shares held as stock-in-trade and shares held as investment - Tests For -  Dated 31/08/1989
    Instruction No : 1827 Date of Issue : 31.8.1989 Section(s) Referred : 28 Statute : Income-Tax Act Subject : Distinction between shares held as... Read More
  •  1826 - Tax Recovery Officer and Tax Recovery Inspector-Need for furnishing of fidelity Bonds-Instruction No. 315 dated 26-7-71 -Regarding  Dated 28/08/1989
    Instruction No : 1826 Date of Issue : 28.8.1989 Section(s) Referred : 226 Statute : Income-Tax Act Subject: Tax Recovery Officer and Tax Recov... Read More
  •  1825 - C&AG Report for 1986-87 - mistakes noticed in Dossier reports on Arrear Demand exceeding Rs.10 lacs - reg  Dated 28/08/1989
    Instruction No : 1825 Date of Issue : 28.8.1989 Section(s) Referred : 220 Statute : Income-Tax Act Subject: CAG Report for 1986-87 - mistakes... Read More
  •  1824 - Proposal for waiver of time limit under section 153 of the income-tax act - Instructions Regarding  Dated 08/08/1989
    Instruction No : 1824 Date of Issue : 8.8.1989 Section(s) Referred : 153 Statute : Income-Tax Act Subject : Proposal for waiver of time limit... Read More
  •  1823 - Sub-Section(1) of section 273A of the income-tax act, 1961- clearification as to its scope and applicability-Instruction Regarding  Dated 01/08/1989
    Instruction No : 1823 Date of Issue : 1.8.1989 Section(s) Referred : 273A Statute : Income-Tax Act Subject : Sub-Section(1) of section 273A of... Read More
  •  1822 - Expenditure issue of clearance certificate u/s 230A of the income tax act, 1961-Instructions reg  Dated 22/06/1989
    Instruction No : 1822 Date of Issue : 22.6.1989 Section(s) Referred : 230A Statute : Income-Tax Act Subject : Expenditure issue of clearance c... Read More
  •  1821 - Demarcation of jurisdiction of different categories of assessing officers-avoidance of inconvenience to tax payers-Regarding.  Dated 14/06/1989
    Instruction No : 1821 Date of Issue : 14.6.1989 Section(s) Referred : Miscellaneous Statute : Income-Tax Act Subject : Demarcation of jurisdic... Read More
  •  1820 - Expenditious disposal of refunds and checking of demand and collection register-Instruction regarding.  Dated 24/05/1989
    Instruction No : 1820 Date of Issue : 24.5.1989 Section(s) Referred : Miscellaneous Statute : Income-Tax Act Subject : Expenditious disposal o... Read More
  •  1819 - Disposal of appeals by C.I.T. (Appeals) - Refixation of monthly quota w.e.f 01-04-1989.  Dated 15/05/1989
    Instruction No : 1819 Date of Issue : 15.5.1989 Section(s) Referred : Miscellaneous Statute : Income-Tax Act Subject: Disposal of appeals by C... Read More
  •  1817 - Application for issue of certificate u/s 230A- Central availability vital information regarding  Dated 25/04/1989
    Instruction No : 1817 Date of Issue : 25.4.1989 Section(s) Referred : 230A Statute : Income-Tax Act Subject : Application for issue of certifi... Read More
  •  1814 - Adjustment permissible under the proviso to section 143(1)(a) of the Income-tax Act - Clarification regarding  Dated 04/04/1989
    Instruction No : 1814 Date of Issue : 4.4.1989 Section(s) Referred : 143 Statute : Income-Tax Act Subject: Adjustment permissible under the p... Read More
  •  1813 - Approval of application under Section 80-O of the Income Tax Act, 1961 - Modification of procedure -  Dated 27/03/1989
    Instruction No. 1813, dated 27.3.1989 Section 80-O of the Income-tax Act, 1961 - Approval of application under Section 80-O of the Income Tax Act, 1961 - Modification of procedure 1. Section 8... Read More
  •  1812 - Section 80-O of the Income-tax Act, 1961 -  Dated 17/03/1989
    Instruction No : 1812 Date of Issue : 17.3.1989 Section(s) Referred : 80-O Statute : Income-Tax Act In a case relating to deduction under sect... Read More
  •  1811 - Change in the Designation of officers with effect from Ist April 1988-Disposal of proceedings under section 104 to 109 of the income-tax act-Instruction Regarding.  Dated 13/03/1989
    Instruction No. 1811, dated 13.3.1989 Change in the Designation of officers with effect from Ist April 1988-Disposal of proceedings under section 104 to 109 of the income-tax act-Instruction Re... Read More
  •  1810 - Completion of assessments for assessment year 1986-87 before 31.3.1989 - Instructions regarding  Dated 10/03/1989
    Instruction No : 1810 Date of Issue : 10.3.1989 Section(s) Referred : 153 Statute : Income-Tax Act Subject: Completion of assessments for asse... Read More
  •  1809 - One of the recommendations of the regional Conference of Chief Commissioners, Lucknow (1988) was that frequent changes in jurisdiction should be avoided.  Dated 10/03/1989
    Instruction No : 1809 Date of Issue : 10.3.1989 Section(s) Referred : 127 Statute : Income-Tax Act Subject: One of the recommendations of the... Read More
  •  1808 - Service of notice under section 143(2) before 1st April, 1989 in cases where assessments are proposed to be completed under section 143(3) of the Income-tax Act - Instruction regarding  Dated 08/03/1989
    Instruction No : 1808 Date of Issue : 8.3.1989 Section(s) Referred : 143 Statute : Income-Tax Act Subject: Service of notice under section 14... Read More
  •  1807 - Applicability of sub-section (8A) of section 132 to orders passed under sub-section (3) of section 132 prior to 1st April, 1989 - regarding  Dated 06/03/1989
    Instruction No : 1807 Date of Issue : 6.3.1989 Section(s) Referred : 132 Statute : Income-Tax Act Subject: Applicability of sub-section (8A) o... Read More
  •  1806 - Revision of Schedule of fees payable to Standing Counsels for the Income-tax Department before various High Courts -Appointment of counsels Guidelines regarding.  Dated 03/02/1989
    Instruction No. 1806, Dated 3.2.1989 Revision of Schedule of fees payable to Standing Counsels for the Income-tax Department before various High Courts -Appointment of counsels Guidelines regardin... Read More
  •  DOMS Instruction No. 57 - Weeding out of obsolete records - revised instructions for Salary cases with income below Rs.1 lakh  Dated 27/01/1989
    DOMS Instruction No. 57, Dated 27.1.1989 Weeding out of obsolete records - revised instructions for Salary cases with income below Rs.1 lakh. Reference is invited to DOMS Circular No.52 dated 6th... Read More
  •  1805 - Rectification of income-tax assessments in the case of scheduled banks consequent to reduction in their liability for payment of interest-tax - Instructions regarding -  Dated 20/01/1989
    Instruction No. 1805, Dated 20.1.1989 Rectification of income-tax assessments in the case of scheduled banks consequent to reduction in their liability for payment of interest-tax - Instructions r... Read More
  •  1804 - Grant of advance increment to officials in the income tax department on passing the departmental examination for the next higher grade-Ramoval of anomalis in pay-  Dated 05/01/1989
    Instruction No. 1804, dated 5.1.1989 Grant of advance increment to officials in the income tax department on passing the departmental examination for the next higher grade-Ramoval of anomalis i... Read More
  •  1803 - Grant of advance increments to officials in the income-tax department on passing the departmetal examination for the next higher grade-Removal of anomalies in any.  Dated 05/01/1989
    Instruction No. 1803, dated 5.1.1989 Grant of advance increments to officials in the income-tax department on passing the departmetal examination for the next higher grade-Removal of anomalies... Read More
  •  1051 - 1051, dated 05-01-1989  Dated 05/01/1989
    Miscellaneous (WT, Ex. T. GT.) Chapter (IX-XIIF) INSTRUCTION : 1051 Date of Issue: 5.1.1989 It has been decided with the concurrence of Department of Expenditure and Department of Personnel a... Read More
  •  1802 - Registration of valuers - Monetary criterion prescribed  Dated 21/12/1988
    Miscellaneous (WT, Ex. T. GT.) Chapter (IX-XIIF) INSTRUCTION : 1802 Date of Issue: 21.12.1988 Section Referred: Rule 8A of W.T.Rules Statute: Wealth Tax Act, 1957 Rule 8A(2) of the Wealth-t... Read More
  •  1801 - Exemption from Income Tax in respect of living allowance/stipend paid to foreign nationals coming to India for various courses of study - reg.  Dated 07/11/1988
    Instruction No : 1801 Date of Issue : 7.11.1988 Section(s) Referred : 10(16) Statute : Income-Tax Act Subject: Exemption from Income Tax in re... Read More
  •  DOMSCIRCULAR : 56 - Action Plan for 1988-89 - ITOs/Assistant Commissioners attached to DCs (Asstt.) - Clarification regarding  Dated 07/11/1988
    DOMS Circulars DOMSCIRCULAR : 56 Date of Issue: 7.11.1988 Subject : Action Plan for 1988-89 - ITOs/Assistant Commissioners attached to DCs (Asstt.) - Clarification regarding F. No. 17/1/88-O... Read More
  •  1800 - Remittance of payments by way of royalty and fees for technical services to fareign companies under approved agreements - Simplification of procedure.  Dated 14/10/1988
    Procedure for remittance of payments by way of royalty and fees for technical services to foreign companies under approved agreements 1. Under the existing procedure for remitting payments on amo... Read More
  •  523 - BIFR Instruction List  Dated 05/10/1988
    BIFR Instruction List CIRCULAR : 523 Date of Issue: 5.10.1988 ANNEX-II The Sick Industrial Companies (Special Provisions) Act, 1985 was passed by the Parliament and received the assent of th... Read More
  •  1799 - Contribution made to Employees Welfare Co-op. Scy. -Admissibility of allowance u/s.40A(9) - reg.  Dated 03/10/1988
    Instruction No : 1799 Date of Issue : 3.10.1988 Section(s) Referred : 40A(9) Statute : Income-Tax Act Subject: Contribution made to Employees... Read More
  •  1798 - Initiation, work load and disposal of penalty proceedings under Direct Tax Laws  Dated 29/09/1988
    Instruction No : 1798 Date of Issue : 29.9.1988 Section(s) Referred : 275 Statute : Income-Tax Act Subject: Initiation, work load and disposal... Read More
  •  1797 - Changes in administration of TDS - implementation of  Dated 19/09/1988
    Instruction No : 1797 Date of Issue : 19.9.1988 Section(s) Referred : 31 , 203 Statute : Income-Tax Act Subject: Changes in administration of... Read More
  •  1796 - Direct Tax laws (Amendment) Act, 1987 - Substitution of the words 'Assessing Officer' for the words ' Income-tax Officer in sub-sections (5), (7) and (9A)  Dated 14/09/1988
    Instruction No : 1796 Date of Issue : 14.9.1988 Section(s) Referred : 120 Statute : Income-Tax Act Subject: Direct Tax laws (Amendment) Act,... Read More
  •  1795 - 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
    Instruction No : 1795 Date of Issue : 17.8.1988 Section(s) Referred : 119 Statute : Income-Tax Act Subject: Order under section 119(2)(b) of... Read More
  •  1794 - Scope of clause (c) of sub-section 4 of section 264 of the IT Act, 1961  Dated 17/08/1988
    Instruction No : 1794 Date of Issue : 17.8.1988 Section(s) Referred : 264 Statute : Income-Tax Act Subject: Scope of clause (c) of sub-section... Read More
  •  1793 - Acquisition of immovable properties under Chapter XXA of Income-tax Act, 1961 - Guidelines - Reg  Dated 11/08/1988
    Instruction No : 1793 Date of Issue : 11.8.1988 Section(s) Referred : 269A - S Statute : Income-Tax Act Subject: Acquisition of immovable prop... Read More
  •  1792 - Pilots of Pawan Hans Ltd. - Extent of taxability of allowances - Instructions regarding.  Dated 09/08/1988
    Instruction No : 1792 Date of Issue : 9.8.1988 Section(s) Referred : 10(14) Statute : Income-Tax Act Subject: Pilots of Pawan Hans Ltd. - Exte... Read More
  •  1791 - Recognition of Public Charitable Trusts u/s 80G of the Income tax Act, 1961.  Dated 09/08/1988
    Instruction No : 1791 Date of Issue : 9.8.1988 Section(s) Referred : 80G Statute : Income-Tax Act Subject: Recognition of Public Charitable Tr... Read More
  •  512 - Clarification regarding collection of expenditure-tax by hotels under the Expenditure-tax Act, 1987.  Dated 19/05/1988
    Miscellaneous (WT, Ex. T. GT.) Chapter (IX-XIIF) INSTRUCTION : 512 Date of Issue: 19.05.1988 Subject : Clarification regarding collection of expenditure-tax by hotels under the Expenditure-ta... Read More
  •  1790 - Allotment of accommodation in the income-tax pool- definition of the purpose of emoluments for Clarification regarding.  Dated 19/04/1988
    Instruction No : 1790 Date of Issue : 19.4.1988 Section(s) Referred : Miscellaneous Statute : Income-Tax Act Subject : Allotment of accommodat... Read More
  •  1789 - Delegation of functions to C.C.s IT regarding acceptance or non acceptance of adverse orders of the settlement commission  Dated 19/04/1988
    Instruction No : 1789 Date of Issue : 19.4.1988 Section(s) Referred : 268 Statute : Income-Tax Act Subject: Delegation of functions to C.C.s I... Read More
  •  1788 - Failure to deduct the surcharge component alongwith the tax deducted at source - Condonation of -  Dated 06/04/1988
    Instruction No : 1788 Date of Issue : 6.4.1988 Section(s) Referred : Miscellaneous Statute : Income-Tax Act Subject: Failure to deduct the sur... Read More
  •  1787 - Scope and applicability of sub-section(3) of section 273A of the income-tax act, 1961  Dated 16/03/1988
    Instruction No : 1787 Date of Issue : 16.3.1988 Section(s) Referred : 273A(3) Statute : Income-Tax Act Subject : Scope and applicability of su... Read More
  •  1786 - Action regarding arrear demand  Dated 25/02/1988
    Instruction No : 1786 Date of Issue : 25.2.1988 Section(s) Referred : 220 Statute : Income-Tax Act Also Referring : 48 50 of IInd Sche... Read More
  •  1785 - 95th report of the Public Accounts committee-properties under attachment - need for publicity - regarding  Dated 25/02/1988
    Instruction No : 1785 Date of Issue : 25.2.1988 Section(s) Referred : 220 Statute : Income-Tax Act Also Referring : 48 50 of IInd Sche... Read More
  •  DOMSCIRCULAR : 55 - Net Collection Statement M--4 regarding  Dated 25/02/1988
    DOMS Circulars DOMSCIRCULAR : 55 Date of Issue: 25.2.1988 Subject : Net Collection Statement M--4 regarding Doms No. 55 F. No. 6/1/88-OD-DOMS Directorate of O M Services (Income-tax) Mata... Read More
  •  1784 - Acquisition of immovable properties under Chapter XXA of Income-tax Act, 1961 - Guidelines - Reg  Dated 23/02/1988
    Instruction No : 1784 Date of Issue : 23.2.1988 Section(s) Referred : 269A - S Statute : Income-Tax Act Subject: Acquisition of immovable prop... Read More
  •  1783 - Annual meeting of chief commissioners with income tax consultants.  Dated 22/02/1988
    Instruction No. 1783, dated 22.2.1988 Annual meeting of chief commissioners with income tax consultants. In the 23rd meeting of Central Board of Direct Taxes Advisory Committee held in Sept.... Read More
  •  DOMS Instruction No. 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
    DOMS Instruction No. 58, Dated 8.2.1988 Scheme for acceptance of Income-tax and other Direct Taxes by Public Sector Banks - Issue and encashment of Income-tax Refund Order (ITROS) According to th... Read More
  •  1782 - 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 05/02/1988
    Instruction No : 1782 Date of Issue : 5.2.1988 Section(s) Referred : 119 Statute : Income-Tax Act Subject: Order under section 119(2)(b) of th... Read More
  •  F No. 165/4/88-IT(A-I) - Assessees extending their previous year (relevant for assessment year 1988-89) to 31st March, 1988  Dated 04/02/1988
    Assessees extending their previous year (relevant for assessment year 1988-89) to 31st March, 1988 in compliance of Direct Tax Laws (Amendment) Act, 1987 - Income-tax Officers instructed to libera... Read More
  •  F. No. 160/1/96 IT (A-I) - Instructions regarding taxability of hire charges as interest  Dated 13/01/1988
    Instructions regarding taxability of hire charges as interest 1. ** ** ** 2. The Board have since considered the issue and are advised that in the case of transactions which are i... Read More
  •  DOMSCIRCULAR : 54 - Introduction of MICR Technology and change of formats of Refund Orders - Regarding  Dated 16/12/1987
    DOMS Circulars DOMSCIRCULAR : 54 Date of Issue: 16.12.1987 Subject: Introduction of MICR Technology and change of formats of Refund Orders - Regarding Doms No. 54 F. No. 10/12/84-OD-DOMS D... Read More
  •  1781 - 1781, dated 06-11-1987  Dated 06/11/1987
    Instruction No : 1781 Date of Issue : 6.11.1987 Section(s) Referred : Miscellaneous Statute : Income-Tax Act The Commissioner Conference, 1987... Read More
  •  1780 - Section 260A of the Income-tax Act, 1961  Dated 04/11/1987
    Instruction No. 1780, dated 4.11.1987 Section 260A of the Income-tax Act, 1961 Commissioners Conference, 1987 discussed ways and means of controlling litigation under direct tax laws. On the... Read More
  •  1779 - 1779, dated 04-11-1987  Dated 04/11/1987
    Instruction No : 1779 Date of Issue : 4.11.1987 Section(s) Referred : Miscellaneous Statute : Income-Tax Act I am directed to invite your kind... Read More
  •  1777 - Administrative guidelines  Dated 04/11/1987
    Instruction No : 1777 Date of Issue : 4.11.1987 Section(s) Referred : 256 Statute : Income-Tax Act Miscellaneous - Administrative guidelines... Read More
  •  1776 - REALLOCATION OF FUNCTIONS  Dated 26/10/1987
    Instruction No : 1776 Date of Issue : 26.10.1987 Section(s) Referred : 185 Statute : Income-Tax Act REALLOCATION OF FUNCTIONS Kindly refer to... Read More
  •  1775 - 1775, dated 23-10-1987  Dated 23/10/1987
    Instruction No : 1775 Date of Issue : 23.10.1987 Section(s) Referred : 185 Statute : Income-Tax Act In consequence of the sanction of twenty p... Read More
  •  DOMSCIRCULAR : 55 - Operation of selective scrutiny scheme - Action Plan for 1987-88  Dated 17/10/1987
    DOMS Circulars DOMSCIRCULAR : 55 Date of Issue: 17.10.1987 Subject : Operation of selective scrutiny scheme - Action Plan for 1987-88. F. No. 17/1/86-OD-DOMS Directorate of O M Services (In... Read More
  •  1773 - 1773, dated 9-10-1987  Dated 09/10/1987
    Instruction No : 1773 Date of Issue : 9.10.1987 Section(s) Referred : 208 Statute : Income-Tax Act According to the Ordinance promulgated by... Read More
  •  1772 - 1772, dated 9-10-1987  Dated 09/10/1987
    Instruction No : 1772 Date of Issue : 9.10.1987 Section(s) Referred : 203A Statute : Income-Tax Act Also Referring : Rule 114A of IT R... Read More
  •  1771 - Jurisdiction pattern of I. A. C(Asstt.)-Improving the quailty if assessment.  Dated 25/09/1987
    Instruction No : 1771 Date of Issue : 25.9.1987 Section(s) Referred : Miscellaneous Statute : Income-Tax Act Subject : Jurisdiction pattern of... Read More
  •  1770 - Audit of Accounts u/s 142(2A) - Observation of 71st Report of the Public Accounts Committee (1986 - 87)  Dated 19/08/1987
    Instruction No : 1770 Date of Issue : 19.8.1987 Section(s) Referred : 142 Statute : Income-Tax Act Subject: Audit of Accounts u/s 142(2A) - Ob... Read More
  •  1769 - Judicial approach to economic offences  Dated 13/08/1987
    Instruction No : 1769 Date of Issue : 13.8.1987 Section(s) Referred : 279 Statute : Income-Tax Act Subject: Judicial approach to economic offe... Read More
  •  DOMSCIRCULAR : 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
    DOMS Circulars DOMSCIRCULAR : 52 Date of Issue: 6.8.1987 Subject: Weeding out of Obsolute Records -Follow up action on PM's Broadcast to the Nation - Action Plan For implementation of Point 2... Read More
  •  1764 - Reducing litigation - Departmental references on rule 1BB before High Courts/appeals before Supreme Court  Dated 14/07/1987
    Instruction No : 1764 Date of Issue : 14.7.1987 Section(s) Referred : 260A Statute : Income-Tax Act Subject: Reducing litigation - Departmenta... Read More
  •  DOMSCIRCULAR : 51 - Operation of Summary Assessment Scheme-Queries made by Commissioners  Dated 13/07/1987
    DOMS Circulars DOMSCIRCULAR : 51 Date of Issue: 13.7.1987 Subject: Operation of Summary Assessment Scheme-Queries made by Commissioners. F. No. 17/1/87-OD-DOMS Reference is invited to the o... Read More
  •  1762 - In case of rulers’ palace thrown into HUF’s hotch potch  Dated 03/07/1987
    Miscellaneous (WT, Ex. T. GT.) Chapter (IX-XIIF) INSTRUCTION : 1762 Date of Issue: 3.7.1987 Section Referred: 5(1)(iii) Statute: Wealth Tax Act, 1957 In the case of an erstwhile Ruler the A... Read More
  •  1768 - Additional Conveyance Allowance received by Development Officers of the LIC - Taxability of - Instructions reg  Dated 02/07/1987
    Instruction No : 1768 Date of Issue : 2.7.1987 Section(s) Referred : 10(14) Statute : Income-Tax Act Subject: Additional Conveyance Allowance... Read More
  •  1767 - Taxability of foreign contractors engaged in the business of exploration & exploitation of Oil & Natural Gas in India - Guidelines for computation of income  Dated 01/07/1987
    Guidelines for computation of income of foreign contractors engaged in the business of exploration and exploitation of Oil Natural Gas in India 1. The question of taxability of the income of non-... Read More
  •  1766 - Scheme of reward to officers and staff for outstanding performance in tax collection- Revision of pay scales-  Dated 29/06/1987
    Instruction No. 1766, dated 29.6.1987 Scheme of reward to officers and staff for outstanding performance in tax collection- Revision of pay scales- It is stated that according to Rule 4 of t... Read More
  •  1765 - Instruction no. 1744 dt. 21-01-87 relating to provisions of section 139(10) of the Income tax Act, 1961 - clarification regarding.-  Dated 25/06/1987
    Instruction No : 1765 Date of Issue : 25.6.1987 Section(s) Referred : 139 Statute : Income-Tax Act Subject: Instruction no. 1744 dt. 21-01-87... Read More
  •  1763 - Functioning of the Departmental Valuation Cell - regarding  Dated 23/06/1987
    Instruction No : 1763 Date of Issue : 23.6.1987 Section(s) Referred : 185 Statute : Income-Tax Act Subject: Functioning of the Departmental Va... Read More
  •  1761 - 1761, dated 22-06-1987  Dated 22/06/1987
    Instruction No : 1761 Date of Issue : 22.6.1987 Section(s) Referred : Miscellaneous Statute : Income-Tax Act Under Instruction No.1755 of 28.4... Read More
  •  490 - Exemption under section 5(1)(xxa) of Wealth-tax Act, 1957  Dated 22/06/1987
    Miscellaneous (WT, Ex. T. GT.) Chapter (IX-XIIF) CIRCULAR : 490 Date of Issue: 22.6.1987 Wealth-tax Act, 1957---Exemption under section 5(1)(xxa) of Wealth-tax Act, 1957. Statue: Wealth-tax,... Read More
  •  1760 - Action Plan for disposal of Old Appeals and High Demand Appeals - Financial year 1987-88  Dated 11/06/1987
    Instruction No. 1760, dated 11.6.1987 Action Plan for disposal of Old Appeals and High Demand Appeals - Financial year 1987-88 Reference is invited to Action Plan for disposal of Old Appeals... Read More
  •  1759 - Collection, collation, verification, disemination and utilisation of information- Revised procedure-Regarding  Dated 11/06/1987
    Instruction No : 1759 Date of Issue : 11.6.1987 Section(s) Referred : Miscellaneous Statute : Income-Tax Act Subject : Collection, collation,... Read More
  •  1758 - Assessment under section 58  Dated 19/05/1987
    Miscellaneous (WT, Ex. T. GT.) Chapter (IX-XIIF) INSTRUCTION : 1758 Date of Issue: 19.05.1987 Section Referred: 58 Statute: Estate Duty Act Reference is invited to Board's Instruction No.16... Read More
  •  1757 - Explanation 5 to section 271(1)(c) of the Income-tax Act - Clarification regarding  Dated 12/05/1987
    Instruction No : 1757 Date of Issue : 12.5.1987 Section(s) Referred : 132 , 271 Statute : Income-Tax Act Subject: Explanation 5 to section 271... Read More
  •  1756 - Previous Year - Loss of revenue due to adoption of lunar year-regarding.  Dated 28/04/1987
    Instruction No : 1756 Date of Issue : 28.4.1987 Section(s) Referred : 3 Statute : Income-Tax Act Subject: Previous Year - Loss of revenue due... Read More
  •  1755 - Zonal committee for consideration of proposals for write-off / scaling down of irrecoverable tax arrears - Reconstitution of - instruction regarding  Dated 28/04/1987
    Instruction No : 1755 Date of Issue : 28.4.1987 Section(s) Referred : 220 , 281B Statute : Income-Tax Act Subject: Zonal committee for conside... Read More
  •  1754 - Public enterprises - settlement of disputes regarding Income tax  Dated 22/04/1987
    Instruction No : 1754 Date of Issue : 22.4.1987 Section(s) Referred : 264 Statute : Income-Tax Act Subject: Public enterprises - settlement of... Read More
  •  1753 - Sample Scrutiny - Instructions regarding  Dated 01/04/1987
    Instruction No : 1753 Date of Issue : 1.4.1987 Section(s) Referred : 143 Statute : Income-Tax Act Subject: Sample Scrutiny - Instructions reg... Read More
  •  1387 - Transfer of jurisdiction from one, Commissioner's charge to another— pending appeal in Tribunal  Dated 03/03/1987
    Transfer of jurisdiction from one, Commissioner's charge to another pending appeal in Tribunal disposal thereof and service of order by the Registrar, ITAT on the previous Commissioner under secti... Read More
  •  1748 - Modification of Existing Instructions - endorsement of appraisal of the Board - Regarding  Dated 11/02/1987
    Instructions relating to Search Seizure INSTRUCTION : 1748 Date of Issue: 11.2.1987 Subject: Modification of Existing Instructions - endorsement of appraisal of the Board - Regarding - Vide... Read More
  •  1745 - Unauthorized keeping of money seized by the Commissioner/ Tax recovery Officers during raids - Regarding  Dated 22/01/1987
    Instructions relating to Search Seizure INSTRUCTION : 1745 Date of Issue: 22.1.1987 Subject: Unauthorized keeping of money seized by the Commissioner/ Tax recovery Officers during raids - Reg... Read More
  •  1741 - Amendment to Section 271(1)(c ) - matter regarding  Dated 29/12/1986
    Instructions relating to Search Seizure INSTRUCTION : 1741 Date of Issue: 29.12.1986 Subject : Amendment to Section 271(1)(c ) - matter regarding- F.No. 286/294/86-IT(INV.)II Government Of... Read More
  •  1691 - 1691, dated 02-12-1986  Dated 02/12/1986
    AMNESTY-1985 INSTRUCTION : 1691 Date of Issue: 2.12.1986 The Finance Act, 1985 has, with the objective of securing voluntary tax compliance, simplified the Direct Tax Laws and rationalised th... Read More
  •  1731 - Search reports conducted by various CsIT  Dated 11/11/1986
    Instructions relating to Search Seizure INSTRUCTION : 1731 Date of Issue: 11.11.1986 Subject: Search reports conducted by various CsIT F. No. 286/227/86-IT (Inv.-II) Government Of India M... Read More
  •  474 - Extension Of Period-Amnesty Scheme Under The It And Wt Acts  Dated 11/11/1986
    AMNESTY-1985 CIRCULAR : 474 Date of Issue: 11.11.1986 Extension Of Period-Amnesty Scheme Under The It And Wt Acts Amnesty I am directed to refer to Circular No. 472, dt. 15th Oct., 1986 on... Read More
  •  472 - Extension Of Period-Amnesty Scheme Under The It And WT Acts  Dated 15/10/1986
    AMNESTY-1985 CIRCULAR : 472 Date of Issue: 15.10.1986 Extension Of Period-Amnesty Scheme Under The It And WT Acts AMNESTY Taxpayers are aware that the Government has through the following c... Read More
  •  1727 - Statements should contain all payments exceeding Rs. 5,000, and not merely such payments to employees and professionals  Dated 22/08/1986
    SECTION 285B l SUBMISSION OF STATEMENTS BY PRODUCERS OF CINEMATOGRAPHIC FILM Statements should contain all payments exceeding Rs. 5,000, and not merely such payments to employees and professiona... Read More
  •  1726 - Timely approval for extended retention of books of accounts seized under section 132 of the Income -Tax Act, 1961  Dated 22/08/1986
    Instructions relating to Search Seizure INSTRUCTION : 1726 Date of Issue: 22.8.1986 Subject: Timely approval for extended retention of books of accounts seized under section 132 of the Income... Read More
  •  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
    AMNESTY-1985 CIRCULAR : 457 Date of Issue: 30.5.1986 Subject : Compulsory Deposit Scheme (Income-Tax Payers) Act, 1974--Deposits After March 31, 1985, In Respect Of Income Declared For Assess... Read More
  •  1712 - 1712, dated 22-05-1986  Dated 22/05/1986
    AMNESTY-1985 INSTRUCTION : 1712 Date of Issue: 22.5.1986 Reference is invited to the Board's Instruction No. 1694 (file No. 225/13/86-ITA.II) dated 13.2.1986 whereby it was clarified that whe... Read More
  •  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
    AMNESTY-1985 CIRCULAR : 456 Date of Issue: 22.5.1986 Subject : Declaration Of Higher Income Before 31-3-86 For Earlier Assessment Year--Liability Of Penalty Under Section 10 Of Compulsory Dep... Read More
  •  1700 - Guidelines to be followed by Income-tax Officers before allowing change in previous year  Dated 27/02/1986
    Guidelines to be followed by Income-tax Officers before allowing change in previous year 1. Attention is invited to Boards Instruction No. 1002, dated 26-8-1976 and Instruction No. 1341, dated 21... Read More
  •  451 - Clarification Regarding The Press Note And Circulars Issued By The Ministry Of Finance Regarding Declaration Of Higher Income Or Wealth  Dated 17/02/1986
    AMNESTY-1985 CIRCULAR : 451 Date of Issue: 17.2.1986 Subject: Clarification Regarding The Press Note And Circulars Issued By The Ministry Of Finance Regarding Declaration Of Higher Income Or... Read More
  •  1694 - 1694, dated 13-02-1986  Dated 13/02/1986
    AMNESTY-1985 INSTRUCTION : 1694 Date of Issue: 13.2.1986 The Finance Act, 1985, has, with the objective of securing better tax compliance, rationalised the rates of personal income-tax. In th... Read More
  •  1693 - 1693, dated 13-02-1986  Dated 13/02/1986
    AMNESTY-1985 INSTRUCTION : 1693 Date of Issue: 13.2.1986 Enclosed copy of the Law Ministry's advice dated the 24th September, 1985 on the above mentioned subject for your information and guid... Read More
  •  1692 - 1692, dated 13-02-1986  Dated 13/02/1986
    AMNESTY-1985 INSTRUCTION : 1692 Date of Issue: 13.2.1986 In the Board's Instruction No. 114 [F.No. 49/69-IT (INV)] dated the 30th September, 1969, it was clarified, inter alia, that Section 2... Read More
  •  450 - Declaration Of Higher Income Before 31-3-1986 For Earlier Assessment Years--Liability Of Penalty Under Section 10 Of Compulsory Deposit Scheme (Income-Tax Payers) Act, 1974--Clarification Regarding.  Dated 13/02/1986
    AMNESTY-1985 CIRCULAR : 450 Date of Issue: 13.02.1986 Subject : Declaration Of Higher Income Before 31-3-1986 For Earlier Assessment Years--Liability Of Penalty Under Section 10 Of Compulsory... Read More
  •  441 - Effect Of Higher Income Estimates For Assessment Year 1986-87 In Relation To Other Assessments - Clarification Regarding  Dated 15/11/1985
    AMNESTY-1985 CIRCULAR : 441 Date of Issue: 15.11.1985 Subject: Effect Of Higher Income Estimates For Assessment Year 1986-87 In Relation To Other Assessments - Clarification Regarding ADVANC... Read More
  •  440 - Effect Of Higher Income Estimates/Shown For Asst. Yr. 1986-87 In Relation To Assessment For Later Years-Clarification Regarding  Dated 15/11/1985
    AMNESTY-1985 CIRCULAR : 440 Date of Issue: 15.11.1985 Subject: Effect Of Higher Income Estimates/Shown For Asst. Yr. 1986-87 In Relation To Assessment For Later Years-Clarification Regarding... Read More
  •  439 - Effect of higher returns for the assessment year 1986-87 in respect of wealth-tax assessments---clarification regarding  Dated 15/11/1985
    AMNESTY-1985 CIRCULAR : 439 Date of Issue: 15.11.1985 Subject : Effect of higher returns for the assessment year 1986-87 in respect of wealth-tax assessments---clarification regarding The Fi... Read More
  •  432 - Filling Of Return Of Income-New Assessees-Declaration Of Substantial Income In The Initial Assessment Year-Effect Thereof In Earlier Years-Clarification Regarding  Dated 20/10/1985
    AMNESTY-1985 CIRCULAR : 432 Date of Issue: 20.10.1985 Subject:Filling Of Return Of Income-New Assessees-Declaration Of Substantial Income In The Initial Assessment Year-Effect Thereof In Earl... Read More
  •  430 - The Compulsory Deposit Scheme (Income Tax Payers) Act, 1974 And The Scheme Framed Thereunder  Dated 06/09/1985
    AMNESTY-1985 CIRCULAR : 430 Date of Issue: 6.9.1985 The Compulsory Deposit Scheme (Income Tax Payers) Act, 1974 And The Scheme Framed Thereunder The Compulsory Deposit Scheme (Income Tax Pay... Read More
  •  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
    AMNESTY-1985 CIRCULAR : 423 Date of Issue: 26.6.1985 Subject: Effect of higher estimates of income for purposes of advance tax in financial year 1985-86 on assessments in relation to earlier... Read More
  •  1623 - 1623, dated 5-6-1985  Dated 05/06/1985
    AMNESTY-1985 INSTRUCTION : 1623 Date of Issue: 5.6.1985 It is stated that the rates of personal income-tax have been restructured and rationalised by the Finance Act, 1985 with the objective... Read More
  •  1605 - Calculation of depreciation for extra shift working of plant and machinery under section 32  Dated 26/05/1985
    Calculation of depreciation for extra shift working of plant and machinery under section 32 The Board had laid down in their letter No. 10/83/69-IT (A-II), dated September 28,1970 (Sl. No. 265),... Read More
  •  1617 - Types of assessments to be completed under sub-section (1) and procedure to be followed by income-tax authorities  Dated 18/05/1985
    Types of assessments to be completed under sub-section (1) and procedure to be followed by income-tax authorities 1. During the Commissioners Conference 1985, certain recommendations were made to... Read More
  •  1612 - Reducing litigation — Departmental appeals before Appellate Tribunal  Dated 06/04/1985
    Reducing litigation Departmental appeals before Appellate Tribunal (Instruction No. 1612 dated 6th April 1985 F. No. 279/26/83 ITJ.) The monetary limit of Rs. 5,000/- for filing departmental app... Read More
  •  1605 - Calculation of depreciation for extra shift working of plant and machinery under Section 32 of Income-Tax Act, 1961, read with Rule 5 of Income-Tax Rules, 1962  Dated 26/02/1985
    INSTRUCTION NO. 1605 Calculation of depreciation for extra shift working of plant and machinery under Section 32 of Income-Tax Act, 1961, read with Rule 5 of Income-Tax Rules, 1962Instruction und... Read More
  •  1604 - Allotment of permanent account numbers  Dated 21/02/1985
    Allotment of permanent account numbers Instruction No. 1604 dated 21st Feb., 1985 F. No. 225/24/85-ITA-II Attention is invited to Board's Instruction No 1453 (F. No. 228/28/81/ITA.II dated the... Read More
  •  1603 - Provisional assessment for refund under section 141A read with Sec. 72A of the Income-tax Act, 1961—Clarification regarding  Dated 15/02/1985
    Provisional assessment for refund under section 141A read with Sec. 72A of the Income-tax Act, 1961Clarification regarding Instruction No. 1603 dated 15th Feb., 1985 F. No. 225/58/84, ITA(II) B... Read More
  •  1601 - Stay order of High Courts-Follow up action-Reg.  Dated 15/02/1985
    Stay order of High Courts-Follow up action-Reg. (Instruction No. 1601 dated 15th Feb. 85 F. No. 279/114/84-ITJ.) This is reference to D. O. dated 10th January, 1985 forwarding a note of the Mini... Read More
  •  1599 - Dismissal of Special Leave Petition by the Supreme Court at the admission stage—Effect thereof  Dated 11/02/1985
    Dismissal of Special Leave Petition by the Supreme Court at the admission stageEffect thereof (Instruction No. 1599 dated 11-2-85 F. No. 279/24/85-ITJ.) Attention is invited to the judgment of t... Read More
  •  1598 - Taking Remedial Action as a Precautionary measure where receipt Audit Objections are not accepted by the department—Regarding  Dated 01/02/1985
    Taking Remedial Action as a Precautionary measure where receipt Audit Objections are not accepted by the departmentRegarding Ins. No. 1598 dated 1-2-1985 F. No. 246/30/84A PAC-II After further co... Read More
  •  1591 [F. No. 309/23/84-ED] - Unquoted equity shares valued as per method laid down in Wealth-tax Rules following instructions contained in circular dated 26-3-1968  Dated 29/01/1985
    Section 59(b) l Reassessment on information Unquoted equity shares valued as per method laid down in Wealth-tax Rules following instructions contained in circular dated 26-3-1968 - Reopening of a... Read More
  •  [DO. Letter F. No. 279/12/85 ITJ - Supervision and control over Departmental litigation before High Courts  Dated 23/01/1985
    Supervision and control over Departmental litigation before High Courts [DO. Letter F. No. 279/12/85 ITJ dated 23-1-85.] The Board in its meeting held on the 3rd January, 1985, considered the pr... Read More
  •  1597 - Institution/disposal and pendency of appeals/revision petitions before the AACs/CsIT(A) CsIT Prompt furnishing of statistics  Dated 19/01/1985
    Institution/disposal and pendency of appeals/revision petitions before the AACs/CsIT(A) CsIT Prompt furnishing of statistics (Instruction No. 1597 dated 19-1-85 F. No. 279/168/84-IT.) It has bee... Read More
  •  1595 - Stay orders of High Courts — Follow up action.  Dated 10/01/1985
    Stay orders of High Courts Follow up action. (Instruction No. 1595 dated 10th Jan. 85 F. No. 279/114/84 ITJ.) With reference to above D.O. dated 21st August, 1984 in regard to immediate and prom... Read More
  •  1594 - TDS—Refund of and/or adjustment of tax on the basis of certificate u/s 203 of the IT Act—Prevention of fraud and/or evasion—Regarding  Dated 10/01/1985
    Section 203 TDSRefund of and/or adjustment of tax on the basis of certificate u/s 203 of the IT ActPrevention of fraud and/or evasionRegarding (Instruction No. 1594 dated 10-1-85 F. No. 275/33/8... Read More
  •  1593 - Taxation in cases of tax avoidance schemes  Dated 08/01/1985
    Taxation in cases of tax avoidance schemes Ins. No. 1593, dated 8th Jan., 85 from F. No. 279/ 170/84 ITJ. Schemes formulated with a view to avoid taxes being within the letter of the law had th... Read More
  •  1592 - Necessity of making Speaking Orders by Departmental Authorities.  Dated 07/01/1985
    Necessity of making Speaking Orders by Departmental Authorities. (Instruction No. 1592 dated 7-1-85 F. No. 262/38/84 ITJ.) In the case of Siemens Engineering and Manufacturing Co. of India Ltd.... Read More
  •  Board letter No. 285/442/82-IT(Inv.) - Judgment in the case of S. Harnam Singh Suri vs. CB.D.T. (1984)(145 ITR 159)—Matter regarding  Dated 28/12/1984
    Judgment in the case of S. Harnam Singh Suri vs. CB.D.T. (1984)(145 ITR 159)Matter regarding Board letter No. 285/442/82-IT(Inv.) dated 28th Dec. 84 The Delhi High Court in the case of S. Harnam... Read More
  •  1590 - Treatment of Unaccounted stocks etc. restrained/ seized in benami/fictitious names  Dated 21/12/1984
    Treatment of Unaccounted stocks etc. restrained/ seized in benami/fictitious names Instruction No. 1590, dated 21st December, 1984 F. No. 287/25/83-IT(Inv.-II) The cases have come to the notice... Read More
  •  1589 - Promptness in passing and serving orders by Appellate Assistant Commissioners /Commissioners of Income-tax (Appeals)  Dated 10/12/1984
    Promptness in passing and serving orders by Appellate Assistant Commissioners /Commissioners of Income-tax (Appeals)Instructions regarding Instruction No. 1589 dated 10-12-1984 F. No. 277/6/82-/I... Read More
  •  Board's F. No. 12/ 14/68-IT(B) from CBDT Bulletin No. XVIII/201-P. 578 - Income-tax Act, 1961—Section 193 Read with section 197(1)(2) Interest on Government Securities  Dated 02/12/1984
    Income-tax Act, 1961Section 193 Read with section 197(1)(2) Interest on Government Securities Board's F. No. 12/ 14/68-IT(B) dated 2-12-1968 from CBDT Bulletin No. XVIII/201-P. 578. Reference Bo... Read More
  •  Board letter No. 285/582/83-IT(Inv.) - Prosecution matters—Clarification regarding  Dated 30/11/1984
    Prosecution mattersClarification regarding Board letter No. 285/582/83-IT(Inv.) dated 30th November, 84 During the trial in the Courts in prosecution matters some difficulties have been experien... Read More
  •  1588 - Searches and seizures — Intimations to Customs, Central Excise and other sister departments  Dated 23/11/1984
    Searches and seizures Intimations to Customs, Central Excise and other sister departments Instruction No. 1588, dated 23rd November, 84. F. No. 286/159/84 - IT(Inv. II) Vide their Circular Lett... Read More
  •  1587 - Processing for SLP orders of High Court rejecting Department's reference application u/s 256(2) of the I.T. Act, 1961  Dated 22/11/1984
    Processing for SLP orders of High Court rejecting Department's reference application u/s 256(2) of the I.T. Act, 1961 (Instruction No. 1587 dated 22-11-84 F. No. 279/152/84ITJ.) In cases where t... Read More
  •  (D. O. F. No. 270/458/84-ITJ - Departmental Appeals and Reference — Monetary limits  Dated 09/11/1984
    Departmental Appeals and Reference Monetary limits (D. O. F. No. 270/458/84-ITJ dated 9-11-1984.) Reference is invited to Board's Instruction No. 1328 dated 5th April, 1980 by which monetary lim... Read More
  •  1586 - Effective date of order  Dated 29/10/1984
    Effective date of order (Instruction No. 1586 dated 29-10-84 F. No. 277/6/82 ITJ.) A point has been raised whether the date of order passed by any authority is the date on which the order is dic... Read More
  •  1585 - Assessments under Income-tax and other taxes—Coordination of—Need for—Reference under section 144A  Dated 29/10/1984
    SECTION 144A 144B Assessments under Income-tax and other taxesCoordination ofNeed forReference under section 144A Instruction No. 1585 dated 29-10-84, F. No. 201/77/84-IT (A-II). The Public Ac... Read More
  •  1584 - Assessment of partners and firms—Co-ordination regarding  Dated 29/10/1984
    Assessment of partners and firmsCo-ordination regarding Instruction No. 1584 dated 29-10-84 F. No. 201/73/84-ITA-II. Instances continue to come to the notice of the Board that assessments of pa... Read More
  •  F. No. 285/592/83-IT(Inv.). - Prosecution proceedings—Whether prosecution proceedings are to be initiated after the assessment is completed—  Dated 22/10/1984
    Prosecution proceedingsWhether prosecution proceedings are to be initiated after the assessment is completed F. No. 285/592/83-IT(Inv.). dated 22-10-84 Of late, there has been a controversy rega... Read More
  •  1582 - Exemption to charitable trusts in respect of amounts paid as donations to another charitable Trusts—Clarification Regarding.  Dated 19/10/1984
    Exemption to charitable trusts in respect of amounts paid as donations to another charitable TrustsClarification Regarding. Instruction No. 1582, dated 19-10-84, F. No. 176/89/77-IT(AI). The Bo... Read More
  •  Board Letter No. 285/592/83-IT (Inv.) - Filing of complaints in the Court—Prosecution proceedings  Dated 18/10/1984
    Filing of complaints in the CourtProsecution proceedings Board Letter dated 18-10-84 No. 285/592/83-IT (Inv.) Instances have come to the notice of the Board wherein it is seen that some of the C... Read More
  •  1581 - Order under section 132(5) of the Income-tax Act, 1961— Extension of time limit—Clarification regarding  Dated 17/10/1984
    Order under section 132(5) of the Income-tax Act, 1961 Extension of time limitClarification regarding Ins. No. 1581 dated 17th October, 1984 F. No. 286/142/84-IT(Inv. II) Sub-clause (a) of sect... Read More
  •  F. No. 785/512/83-IT (Inv.) - Prosecution proceedings  Dated 17/10/1984
    Prosecution proceedings F. No. 785/512/83-IT (Inv.) dated 17-10-84 It is observed that in some cases the Commissioners of Income-tax have been passing orders under section 273A or settling the c... Read More
  •  1579 - Clarification regarding section 80-I of the Income-tax Act, 1961  Dated 11/10/1984
    Clarification regarding section 80-I of the Income-tax Act, 1961 Instruction No. 1579, F. No. 178/25/80-IT(AI) dated 11-10-84 from CBDT It has been held by the Supreme Court in the case of Camb... Read More
  •  1580 - Search and seizures under the Income-tax Act, 1961—Safe custody of valuable assets seized — Guidelines regarding  Dated 07/10/1984
    Search and seizures under the Income-tax Act, 1961Safe custody of valuable assets seized Guidelines regarding Ins. No. 1580 dated 7th Oct. 84 F. No. 286/26/84-IT(Inv. II) Guidelines regarding m... Read More
  •  1577 - Deduction under section 80J of the Income-tax Act, 1961—Clarification Regarding  Dated 12/09/1984
    Approval of Hotels for the purpose of claiming the various tax concessions envisaged in the Income-tax Act, 1961 The Department of Tourism in the Ministry of Tourism and Civil Aviation was decla... Read More
  •  1576 - Searches & Seizure—Seizure of keys and operation of bank lockers  Dated 11/09/1984
    Searches SeizureSeizure of keys and operation of bank lockers. Instruction No. 1576, F. No. 286/99/84-IT(inv. II) dated 11-9-1984 from C.B.D.T. The Board desire that whenever any key is seized... Read More
  •  Board's F. No. 12/80/67-ITCC —CBDT bulletin No. XV/II/358—Page 966 - Deduction of Tax at Source from Dividends and Interest on Securities—Compliance with Statutory Provisions—Instructions Regarding—  Dated 06/09/1984
    Deduction of Tax at Source from Dividends and Interest on SecuritiesCompliance with Statutory ProvisionsInstructions Regarding Board's F. No. 12/80/67-ITCC dated 6-9-1969CBDT bulletin No. XV/II/3... Read More
  •  Office Memorandum No. 275/30/84-IT(B) from Ministry of Finance (Department of Revenue) - Deduction of Tax at source under Section 192 of the Income-tax Act, 1961—Exemption of Colliery Allowance—Regarding  Dated 05/09/1984
    Deduction of Tax at source under Section 192 of the Income-tax Act, 1961Exemption of Colliery AllowanceRegarding. (Office Memorandum No. 275/30/84-IT(B) dated 5-9-1984 from Ministry of Finance (D... Read More
  •  D.O. F. No. 279/84/84— ITJ, from Central Board of Direct Taxes.) - Filing of second appeal against order of Commissioners (Appeals)-Sending of grounds of appeal  Dated 03/09/1984
    Filing of second appeal against order of Commissioners (Appeals)-Sending of grounds of appeal (D.O. F. No. 279/84/84 ITJ dated 3-9-1984 from Central Board of Direct Taxes.) The Commissioners of... Read More
  •  (D.O. F. No. 279/114/84 — ITJ, from Central Board of Direct Taxes.) - Stay orders of High Courts/Supreme Court — Follow up action.  Dated 21/08/1984
    Stay orders of High Courts/Supreme Court Follow up action. (D.O. F. No. 279/114/84 ITJ dated 21-8-1984 from Central Board of Direct Taxes.) Whenever the High Court issues ex-parte ad interim sta... Read More
  •  F. No. 385/26/84-IT (B) - New System of Carrying Forward of Arrear Demand Revision of Existing Demand and Collection Register and the Introduction or Arrear Demand and Collection Register —  Dated 13/07/1984
    New System of Carrying Forward of Arrear Demand Revision of Existing Demand and Collection Register and the Introduction or Arrear Demand and Collection Register F. No. 385/26/84-IT (B) dated 13-... Read More
  •  1573 - Reducing litigation — Departmental references before High Courts/appeals before the Supreme Court  Dated 12/07/1984
    Reducing litigation Departmental references before High Courts/appeals before the Supreme Court (Instruction No. 1573, F. No. 279/26/83 ITJ dated 12-7-1984 from C.B.D.T.) Modifying the earlier I... Read More
  •  1572 - Drafting of the assessment order under section 143(3) read with section 144B of the I.T. Act, 1961—Instructions regarding  Dated 12/07/1984
    SECTIONS 144A 144B Drafting of the assessment order under section 143(3) read with section 144B of the I.T. Act, 1961Instructions regarding Instruction No. 1572, dated 12-7-1984, F. No. 201/2/84... Read More
  •  1570 - Strengthening of Departmental representation before the Income-tax Appellate Tribunal  Dated 04/07/1984
    Strengthening of Departmental representation before the Income-tax Appellate Tribunal Availability of Departmental records to DRs. (Instruction No. 1570, F. No. 279/92/841TJ dated 4-7-1984 from C... Read More
  •  1568 - Issue of 230A(1) Certificate in Respect of cases where Acquisition Orders made under Chapter XXA of Income-tax Act, 1961 are under Appeals by the Department before High Court/Supreme Court  Dated 30/06/1984
    Issue of 230A(1) Certificate in Respect of cases where Acquisition Orders made under Chapter XXA of Income-tax Act, 1961 are under Appeals by the Department before High Court/Supreme Court [Instr... Read More
  •  1567 - Write off — Recommendation of the PAC at para 1.61 of its 157th Report (1982-83)—Disclosure of defects in rules or the departmental systems, procedure etc. resulting in non-recovery of tax demands.  Dated 28/06/1984
    Write off Recommendation of the PAC at para 1.61 of its 157th Report (1982-83)Disclosure of defects in rules or the departmental systems, procedure etc. resulting in non-recovery of tax demands.... Read More
  •  1566 - Expeditious disposal of income-tax assessments—Instructions regarding.  Dated 21/06/1984
    Expeditious disposal of income-tax assessmentsInstructions regarding. Instruction No. 1566, dated 21-6-84, F. No. 225/63/84-ITA (II). In supersession of all existing instructions on the subject... Read More
  •  1565 - Reopening of the Income-tax assessments consequent upon the withdrawal of the recognition under section 35 of the Income-Tax Act, 1961— 147th Report of the P.A.C. (1983-84)—(7th Lok Sabha) irregular  Dated 19/06/1984
    Reopening of the Income-tax assessments consequent upon the withdrawal of the recognition under section 35 of the Income-Tax Act, 1961 147th Report of the P.A.C. (1983-84)(7th Lok Sabha) irregular... Read More
  •  D.O. F. No. 272/24/84 — ITJ, from Central Board of Direct Taxes.) - Stay order of High Courts — Action Regarding  Dated 30/05/1984
    Stay order of High Courts Action Regarding (D.O. F. No. 272/24/84 ITJ dated 30-5-1984 from Central Board of Direct Taxes.) The following observation of Supreme Court in the case of Siliguri Muni... Read More
  •  1563 - Fraudulent Encashment of Refund Vouchers—Instructions Regarding  Dated 24/05/1984
    Fraudulent Encashment of Refund VouchersInstructions Regarding [Instruction No. 1563, F. No. 226/32/82-IT (A II), dated 24-5-1984 from C.B.D.T.] The Board have reiterated the D.O.M.S. Circular N... Read More
  •  1562 - Export of cut and polished diamonds and gem stones—Eligibility of deduction under section 80HHC of the Income-tax Act, 1961-Clarification regarding  Dated 22/05/1984
    SECTION 80-HHC DEDUCTION IN RESPECT OF EXPORT TURNOVER Export of cut and polished diamonds and gem stonesEligibility of deduction under section 80HHC of the Income-tax Act, 1961-Clarification re... Read More
  •  1561 - Deduction of Tax at Source under Section 194C of the Income-tax Act, 1961 from Payments made to the Contractors/Sub-Contractors—Instructions Regarding  Dated 09/05/1984
    Deduction of Tax at Source under Section 194C of the Income-tax Act, 1961 from Payments made to the Contractors/Sub-ContractorsInstructions Regarding (Instruction No. 1561 F. No. 275/1/84-IT(B) d... Read More
  •  1559 - Accumulation of income derived from Property held under Trust-Section 11(2) and 11(3) of the Income-tax Act, 1961—Clarification Regarding.  Dated 23/04/1984
    Accumulation of income derived from Property held under Trust-Section 11(2) and 11(3) of the Income-tax Act, 1961Clarification Regarding. Instruction No. 1559, F. No. 181/22/78-IT(AI), dated 23-4... Read More
  •  1558 - Initiation of proceedings under Chapter XXA of the Income-tax Act and section 4(1)(a)  Dated 07/04/1984
    Initiation of proceedings under Chapter XXA of the Income-tax Act and section 4(1)(a) of the Gift-tax Act Instruction No. 1558 dated 7-4-84 F. No. 326/37/83-WT The question whether action under... Read More
  •  D.O. F. No. 246/112/84—A & PAC-I from C.B.D.T. & DIT Circular No. 145 D.O.F. No. Audit—41/84/DIT—1236 - Good work done by the ITOs Audit to take note of  Dated 26/03/1984
    Good work done by the ITOs Audit to take note of D.O. F. No. 246/112/84A PAC-I dated 26-3-1984 from C.B.D.T. DIT Circular No. 145 dated 30-3-84 D.O.F. No. Audit41/84/DIT1236 The SAPs and IAPs, w... Read More
  •  1557 - Order under section 119(2) of the Income-tax Act, 1961 — Condonation of delay in filing refund claims-Authorisation to the Income-tax Officers  Dated 24/03/1984
    Order under section 119(2) of the Income-tax Act, 1961 Condonation of delay in filing refund claims-Authorisation to the Income-tax Officers Ins. 1557, dated 24-3-84 F. No. 225/105/83-ITA-II At... Read More
  •  1556 - Assessments of a Trust and the Beneficiary—Chargeability of Interest leviable under Section 220(2) of the Income-tax Act, 1961—Clarification Regarding  Dated 07/03/1984
    Assessments of a Trust and the BeneficiaryChargeability of Interest leviable under Section 220(2) of the Income-tax Act, 1961Clarification Regarding [Instruction No. 1556 dated 7-3-84, F. No. 400... Read More
  •  1555 - Transfer of Assessment Records — Revised — Instructions regarding  Dated 25/02/1984
    Transfer of Assessment Records Revised Instructions regarding Instruction No. 1555, dated 25-2-84, F. No. 385/39/81 IT(B) New procedure for transfer and acknowledgement of assessment records /a... Read More
  •  1554 - Retention of the seized Books of accounts—Section 132(8) of Income-tax Act, 1961—Precaution regarding  Dated 20/02/1984
    Retention of the seized Books of accountsSection 132(8) of Income-tax Act, 1961Precaution regarding Instruction No. 1554 dated 20-2-84, F. No. 286/15/ 84IT(Inv. III) The Board had issued instru... Read More
  •  1553 - Delays in According Recognition to Provident Fund and in Granting Approvals to Superannuation/gratuity Funds—Instructions Regarding  Dated 17/02/1984
    Delays in According Recognition to Provident Fund and in Granting Approvals to Superannuation/gratuity FundsInstructions Regarding Instruction No. 1190CBDT Bulletin No. XXIV/1/34 page 81 Instruct... Read More
  •  1190 - Delays in According Recognition to Provident Fund and in Granting Approvals to Superannuation/gratuity Funds—Instructions Regarding  Dated 17/02/1984
    Delays in According Recognition to Provident Fund and in Granting Approvals to Superannuation/gratuity FundsInstructions Regarding Instruction No. 1190CBDT Bulletin No. XXIV/1/34 page 81 Instruct... Read More
  •  1551 - Remission of accrued interest by nationalised banks and public financial institutions—Admissibility of—Clarification regarding  Dated 08/02/1984
    Remission of accrued interest by nationalised banks and public financial institutionsAdmissibility ofClarification regarding Instruction No. 1551. F. No. 201/44/82-I.T.A.-II, dated 8-2-1984 from... Read More
  •  1550 - Filing of reference application under section 256(2) before the High Court-Issue of general instructions—  Dated 07/02/1984
    Filing of reference application under section 256(2) before the High Court-Issue of general instructions (Instruction No. 1550, F. No. 279 /6 /84 ITJ dated 7-2-84 from C.B.D.T.) It has been deci... Read More
  •  F. No. 491 /3/78-FTD, dated 30-1-1984 from CBDT - Deduction of Tax at source under Section 195 of the Income-tax Act, 1961 from Payments to Non-Residents where Tax is to be borne by the Payer—Clarification regarding  Dated 30/01/1984
    Deduction of Tax at source under Section 195 of the Income-tax Act, 1961 from Payments to Non-Residents where Tax is to be borne by the PayerClarification regarding (F. No. 491 /3/78-FTD, dated 3... Read More
  •  F. No. 285/622/Page 3 I.T.(Inv.) - Publicity of Search & Seizure and prosecution cases  Dated 20/01/1984
    Publicity of Search Seizure and prosecution cases F. No. 285/622/Page 3 I.T.(Inv.) dated 20th January, 84 For the sake of the uniformity the following guidelines are issued in suppression of all... Read More
  •  1549 - Approved Superannuation Funds—Approved Gratuity Funds—Inspection of Accounts Instructions Regarding  Dated 13/01/1984
    Approved Superannuation FundsApproved Gratuity FundsInspection of Accounts Instructions Regarding Instruction No. 1549F. No. 215/33/83-ITA-II dated 13-1-1984 from CBDT The Board desire that the... Read More
  •  1548 - Para 7.5 of the 85th Report of the PAC (1981-82)—Processing of  Dated 12/01/1984
    Para 7.5 of the 85th Report of the PAC (1981-82)Processing of Instruction No. 1548, F. No. 228/49/83-ITA, II dated 12-1-1984 from C.B.D.T. The Board desire that in the month of April every year,... Read More
  •  1547 - Self-assessment Tax and checking of payments—Instructions regarding  Dated 09/01/1984
    Self-assessment Tax and checking of paymentsInstructions regarding Instruction No. 1547, F. No. 225/110/83-ITA-II, dated 9-1-1984 from C.B.D.T. The Board has decided that the returns of income... Read More
  •  1546 - Commission earned by Insurance Agents of the Life Insurance Corporation—Taxation of allowance of expenditure  Dated 06/01/1984
    Commission earned by Insurance Agents of the Life Insurance CorporationTaxation of allowance of expenditure Instruction No. 1546,. F. No. 168/9/83-IT(AI), dated 6-1-1984 from CBDT. In the Board... Read More
  •  1545 - Procedural Instructions relating to Section 209A  Dated 05/01/1984
    Section 209A Procedural Instructions relating to Section 209A (Instruction No. 1545F. No. 385/44/83-IT(B), dated 5-1-1984 from CBDT.) A reference to DOMS Circular No. 31 dated 14th September, 1... Read More
  •  1543 - Strengthening of departmental representation before the Income-Tax Appellate Tribunal.  Dated 29/12/1983
    Strengthening of departmental representation before the Income-Tax Appellate Tribunal. (Ins. No. 1543 dated 29th Dec. 83 F. No. 279/21/83.) A Conference between Shri V. Balsubramanian, Vice-Pres... Read More
  •  1542 - Recovery Proceedings—Prescription of Tenure for Tax Recovery Officers—Regarding  Dated 03/12/1983
    Recovery ProceedingsPrescription of Tenure for Tax Recovery OfficersRegarding Instruction No. 1542F. No. 398/56/83-IT(B) dated 3-12-1983 from CBDT The Board have reconsidered Instruction No. 152... Read More
  •  1541 - Sample scrutiny—Mode of selection of cases—Procedure regarding  Dated 01/12/1983
    Sample scrutinyMode of selection of casesProcedure regarding. Instruction No. 1541 F. No. 201/69/83-ITA(II), dated 1-12-1983 from CBDT. ] With reference to Board Instruction No. 1508 it has bee... Read More
  •  1540 - Framing of double income tax assessments adverse comments by PAC  Dated 30/11/1983
    Framing of double income tax assessments adverse comments by PAC Instruction No. 1540 dated 30-11-83 F. No. 225/73/82-ITA-II. The PAC has commented very adversely where an I.T.O., inspite of be... Read More
  •  1539 - Hearing fixed by Income-tax Officers for completion of assessments—Instructions regarding  Dated 29/11/1983
    Hearing fixed by Income-tax Officers for completion of assessmentsInstructions regarding Instruction No. 1539, F. No. 228/46/83-ITA.II dated 29-11-1983 from C.B.D.T. Reference is invited to Boa... Read More
  •  1538 - Need for intensive scrutiny in certain selected cases  Dated 19/11/1983
    Need for intensive scrutiny in certain selected cases Instruction No. 1538, dated 19th November 1983, F. No. 220/6/83-ITA-II from CBDT. The Board desires that the Commissioners A.A.Cs. should b... Read More
  •  1536 - Need for monthly meeting of the officers to review the cases—Issue of guidelines etc.  Dated 17/11/1983
    Need for monthly meeting of the officers to review the casesIssue of guidelines etc. Instruction No. 1536 dated 17-11-1983 F. No. 201/67/83 ITA-II It has been decided that monthly meetings of the... Read More
  •  1534 - Giving effect to the appellate orders — Regarding  Dated 03/11/1983
    Giving effect to the appellate orders Regarding (Instruction No. 1534 dated 3-11-83 F. No. 279/74/76 ITJ.) Board has been of the considered view that effect to the appellate order should be give... Read More
  •  1533 - Deposit under C.D.S. (Income-tax Payers) Act, 1974 — Short payments — Recovery of — Instructions regarding  Dated 01/11/1983
    Deposit under C.D.S. (Income-tax Payers) Act, 1974 Short payments Recovery of Instructions regarding Instruction No. 1533 dated 1-11-1983 F. No. 225/60/83-ITA. II Section 6 of the Compulsory Depo... Read More
  •  1532 - Treatment of discount on issue of bonds by State Financial Corporation—Allowance under section 37 of the Income-Tax Act  Dated 22/10/1983
    Treatment of discount on issue of bonds by State Financial CorporationAllowance under section 37 of the Income-Tax Act Instruction No. 1532, dated 22-10-83. F. No. 204/4/83-ITAII As soon as deb... Read More
  •  1531 - Return of income—filed before the commencement of the assessment year—Validity of  Dated 15/10/1983
    Return of incomefiled before the commencement of the assessment yearValidity of Ins. No. 1531 dated 15th October, 1983 from F. No. 201/51/82/I.T.A(II). A return of income filed before the comme... Read More
  •  1530 - Issuing of Refund Orders — Instructions Regarding  Dated 15/10/1983
    Issuing of Refund Orders Instructions Regarding [Ins. No. 1530 dated 15-10-83 from F. No. 212/1252-IT(A-II).] The Board reiterated their earlier us instructions that it should be ensured at all... Read More
  •  1529 - Collection, collation, dissemination and follow-up of information — New System  Dated 23/09/1983
    Collection, collation, dissemination and follow-up of information New System Instruction No. 1529, dated 23rd September, 1983 F. No. 415/6182 IT (Inv.) A lot of information is collected by the... Read More
  •  1528 - Loss return filed beyond the period prescribed u/s. 139(3) of Income-Tax Act, 1961 treatment of instructions regarding  Dated 20/09/1983
    Loss return filed beyond the period prescribed u/s. 139(3) of Income-Tax Act, 1961 treatment of instructions regarding Instruction No. 1528 dated 20-9-1983 F. No. 225/ 240/78-ITA.II from C.B.D.T.... Read More
  •  1727 - Sri Lanka—Migrants assessees—Claim for transfer of funds—Evidence regarding Income-tax purposes—Instructions Regarding  Dated 12/09/1983
    Sri LankaMigrants assesseesClaim for transfer of fundsEvidence regarding Income-tax purposesInstructions Regarding Instruction No. 1727. F. No. 222/1/83-ITA.II, dated 12-9-1983 from C.B.D.T. In... Read More
  •  1526 - Search and Seizure operations — Retention and release of books and documents  Dated 07/09/1983
    Search and Seizure operations Retention and release of books and documents Instruction No. 1526, F. No. 286/26/83-IT(Inv. III) dated, 7-9-1983 from C.B.D.T. The Board has referred to Circular N... Read More
  •  1525 - Submission of judicial proposals to the Board— Instructions regarding  Dated 01/09/1983
    Submission of judicial proposals to the Board Instructions regarding (F. No. 279/13/80-ITJ dated 12-2-1980 from C.B.D.T.) (Instruction No. 1525 dated 1st Sep. 83 F. No. 320/208/81 W.T. form C.B.D... Read More
  •  (F. No. 263/6/79-ITJ, from Central Board of Direct Taxes) - Orders of Commissioners of Income-tax (Appeals) against which departmental appeal was filed—Board's D.O.F. No. 263/6/79-Ltj  Dated 25/08/1983
    Orders of Commissioners of Income-tax (Appeals) against which departmental appeal was filedBoard's D.O.F. No. 263/6/79-Ltj (F. No. 263/6/79-ITJ dated 25-8-1983 from Central Board of Direct Taxes)... Read More
  •  (F. No. 263/6/79-/ITJ, from. Central Board of Direct Taxes.) - Commissioner of Income-tax (Appeals)— sending of copies of orders every month — Board's F. No. 263/6/79-ITJ dated 24th October, 1979  Dated 25/08/1983
    Commissioner of Income-tax (Appeals) sending of copies of orders every month Board's F. No. 263/6/79-ITJ dated 24th October, 1979 (F. No. 263/6/79-/ITJ, dated 25-8-1983 from. Central Board of Dir... Read More
  •  1523 - Deduction under section 35B of the Income-Tax Act, 1961—Service charges paid to STC for export of vegetable oil—Reference from Indian Vegetable Oil Export Association—Clarification regarding  Dated 05/08/1983
    Deduction under section 35B of the Income-Tax Act, 1961Service charges paid to STC for export of vegetable oilReference from Indian Vegetable Oil Export AssociationClarification regarding Instruc... Read More
  •  1522 - Assessment of banks—Provisional assessment under section 141A—Instructions regarding  Dated 30/07/1983
    Assessment of banksProvisional assessment under section 141AInstructions regarding Instruction No. 1522, F. No. 225/47/83-ITA-II dated 30-7-1983 from CBDT. Every possible effort should be made... Read More
  •  1521 - Partial partition—Judgement of Hon'ble Supreme Court in the case of Apoorva Shantilal Shah, HUF/Seth Copal Dass (HUF)  Dated 29/07/1983
    Partial partitionJudgement of Hon'ble Supreme Court in the case of Apoorva Shantilal Shah, HUF/Seth Copal Dass (HUF) Ins. No. 1521 dated 29-7-83 F. No. 209/2/P3-ITA II In the case of Apoorva Sha... Read More
  •  1520 - Recovery proceedings-Proper coordination between TROs and ITOs.  Dated 20/07/1983
    Recovery proceedings-Proper coordination between TROs and ITOs. Instruction No. 1520 dated 20th July, 1983 F. No. 398/30/83-IT (B) In the wake of mounting arrears of Income-tax and other direct... Read More
  •  1519 - Recovery under section 179 of the Income-tax Act, 1961—Clarifications regarding  Dated 20/07/1983
    Recovery under section 179 of the Income-tax Act, 1961Clarifications regarding Instruction No. 1519, F. No. 404/110/82ITCC dated 20-7-1983 from C.B.D.T. Following issues have been clarified by... Read More
  •  1517 - Avoidance of unnecessary adjournments in assessment of important cases—Recommendations of P.A.C. in Para 1.56 of their 157th Report  Dated 15/07/1983
    Avoidance of unnecessary adjournments in assessment of important casesRecommendations of P.A.C. in Para 1.56 of their 157th Report Instruction No. 1517, F. No. 228/32/83-ITAII dated 15-7-1983 fro... Read More
  •  1517 - Avoidance of unnecessary adjournments in assessment of important cases  Dated 13/07/1983
    Avoidance of unnecessary adjournments in assessment of important cases 1. Attention is invited to Boards Instruction No. 521 [F. No. 231/4/71-A PAC-II], dated the 12th March, 1973 wherein it was... Read More
  •  1516 - Suggestion for supply of grounds of Appeal to the Valuation Officers to equip him with ready information for effective presentation of cases in appeal  Dated 08/07/1983
    Suggestion for supply of grounds of Appeal to the Valuation Officers to equip him with ready information for effective presentation of cases in appeal (Instruction No. 1516, F. No. 319/1/82-WT da... Read More
  •  1515 - Zonal Committees for writing off/scaling down of irrecoverable tax arrears — Setting up of — Instructions regarding  Dated 06/07/1983
    Zonal Committees for writing off/scaling down of irrecoverable tax arrears Setting up of Instructions regarding Instruction No. 1515 dated 6-7-83 F. No. 375/26/83-IT (B) The Board have had unde... Read More
  •  1514 - Taxation of perquisites value of cash allowance provided by the employers to their employees for employing domestic servant in the house  Dated 24/06/1983
    Taxation of perquisites value of cash allowance provided by the employers to their employees for employing domestic servant in the house Instruction No. 1514, F. No. 200/110/80-IT(AI), dated 24-... Read More
  •  1513 - Depreciation on Aeroplanes, Aircrafts, Aerial photographic apparatus, Aero-engines etc—Clarification regarding  Dated 22/06/1983
    Depreciation on Aeroplanes, Aircrafts, Aerial photographic apparatus, Aero-engines etcClarification regarding Instruction No. 1513, F. No. 202/14/77-ITA-II, dated 22-6-1983 from CBDT. An aircra... Read More
  •  1512 - Returns of income and net wealth in existing forms—Filing of—Instructions regarding  Dated 07/06/1983
    Returns of income and net wealth in existing formsFiling ofInstructions regarding Instructions No. 1512, F. No. 225/64/83-ITA-II dated 7-6-1983 from C.B.D.T. The Board has directed that the exi... Read More
  •  1511 - Completion of assessment where notice under Section 143(2) has been issued—Clarification regarding  Dated 30/05/1983
    Completion of assessment where notice under Section 143(2) has been issuedClarification regarding Instruction No. 1511, F. No. 201/30/83-ITAII dated 30-5-1983 from CBDT. The Board have reiterat... Read More
  •  1507 - Proceedings of acquisition of immovable property under Chapter XXA of Income-tax Act, 1961-Recording of reasons where proceedings are dropped — Regarding —  Dated 18/05/1983
    Subject: Proceedings of acquisition of immovable property under Chapter XXA of Income-tax Act, 1961-Recording of reasons where proceedings are dropped Regarding Instruction No. 1507 F.... Read More
  •  1509 - Segregation of cases into scrutiny and summary—Instructions regarding  Dated 13/05/1983
    Segregation of cases into scrutiny and summaryInstructions regarding Instruction No. 1509 F. No. 201/55/82-ITA, dated 13-5-1983, CBDT. The Board has decided to modify the existing Instruction o... Read More
  •  1508 - Sample Scrutiny—Instructions—Regarding.  Dated 13/05/1983
    Sample ScrutinyInstructionsRegarding. Instruction No. 1508, F. No. 201/55/82-ITA.II, dated 13-5-1983 from C.B.D.T. Modifying the Board Instruction No. 1381 it has been decided that the percenta... Read More
  •  1506 - Recovery of Tax—Application of Section 281 of the Income-tax Act and Rule 16 of the Second Schedule to the Income-tax Rules—Procedure to be followed—Clarification regarding  Dated 12/04/1983
    Recovery of TaxApplication of Section 281 of the Income-tax Act and Rule 16 of the Second Schedule to the Income-tax RulesProcedure to be followedClarification regarding Instruction No. 1506 date... Read More
  •  1505 - Taxability of compensation received by Indian Airlines pilots on the loss of their flying licences —Instructions regarding  Dated 31/03/1983
    Taxability of compensation received by Indian Airlines pilots on the loss of their flying licences Instructions regarding Instruction No. 1505, F. No, 200/234/81-IT(AI), dated 31-3-1983 from CBD... Read More
  •  1504 - Report on Summary Assessment Scheme  Dated 18/03/1983
    Report on Summary Assessment Scheme Instruction No. 1504 dated 18th March, 1983 from F. No. 201/3/83-ITA(II). Every possible effort should be made to post only qualified Inspectors on assessmen... Read More
  •  1501 - CsIT(A) and AACs — Proper maintenance of records — Regarding  Dated 02/03/1983
    CsIT(A) and AACs Proper maintenance of records Regarding (Instruction No. 1501 F. No. 277/2/82-ITJ, dated 2-3-1983 from C.B.D.T.) A sample study in two metropolitan charges have revealed that so... Read More
  •  1500 - Deciding finally heard appeals before proceeding on transfer/leave—furnishing of certificate to this effect regarding  Dated 02/03/1983
    Deciding finally heard appeals before proceeding on transfer/leavefurnishing of certificate to this effect regarding (Instruction No. 1500 F. No. 277/2/82-/TTJ, dated 2-3-1983 from C.B.D.T.) The... Read More
  •  1499 - Summary Assessment Scheme  Dated 22/02/1983
    Summary Assessment Scheme Instruction No. 1499. F. No. 201/55/83-ITAII, dated 22-2-1983 from C.B.D.T. With reference to item No. 13 of Chairman's D.O. letter No. 17/1/80/DD-DOMS, dated 23rd May... Read More
  •  1498 - Disposal of searches and seizure cases  Dated 13/01/1983
    Disposal of searches and seizure cases Instruction No. 1498, F. No. 286/84/82-IT(Inv.)- 111 dated 13-1-1983 from C.B.D.T. The Board has emphasised that a time bound programme should be drawn up... Read More
  •  1441 - Deduction under section 35B—ITATs decision in the case of M/s. J. Hemchand & Co. (ITA Nos. 3255 & 3330/Bom/76-77, dated 17-6-1978)—Clarification regarding  Dated 28/12/1982
    Deduction under section 35BITATs decision in the case of M/s. J. Hemchand Co. (ITA Nos. 3255 3330/Bom/76-77, dated 17-6-1978)Clarification regarding Instruction No. 1441, F. No. 268/738/81-ITJ. d... Read More
  •  1496 - Filing Second Appeals—Need for Coordination between the Audit and Judicial Sections of the Commissioner Office  Dated 21/12/1982
    Filing Second AppealsNeed for Coordination between the Audit and Judicial Sections of the Commissioner Office Ins. No. 1496, F. No. 236/296/81A PAC-II, dated 21-12-82 In a case appearing of para... Read More
  •  1493 - Filing of second appeal before the ITAT  Dated 18/11/1982
    Filing of second appeal before the ITAT (Instruction No. 1493, F. No, 279/189/82-ITJ dated 18-11-1982 from C.B.D.T.) It has been department's policy to control litigation in tax matters. It has... Read More
  •  1492 - Zonal Committees for write off — Scaling down of irrecoverable Tax Arrears — Setting up of — Instruction Regarding  Dated 11/11/1982
    Zonal Committees for write off Scaling down of irrecoverable Tax Arrears Setting up of Instruction Regarding Instruction No 1492 dated the 11th Nov., 1982 F. No. 375/43/82-IT (B) from C.B.D.T.... Read More
  •  1491 - Pilots of Air India and Indian Air Lines—Extent of taxability of allowances—Instructions regarding  Dated 09/11/1982
    Pilots of Air India and Indian Air LinesExtent of taxability of allowancesInstructions regarding Instruction No. 1491, dated 9-11-1982, F. No. 200/234/81-IT(AI). Reference is invited to Boards... Read More
  •  1490 - Disposal of Objection Petitions under Rule 11 of the Second Schedule by the Tax Recovery Officers—Clarifications Regarding  Dated 05/11/1982
    Disposal of Objection Petitions under Rule 11 of the Second Schedule by the Tax Recovery OfficersClarifications Regarding Instruction No. 1490F. No. 399/4/81-ITCC, dated 5-11-1982 from CBDT Rul... Read More
  •  1488 - Hearing of appeals — Camping at respective stations — Instructions regarding  Dated 03/11/1982
    Hearing of appeals Camping at respective stations Instructions regarding (Instruction No. 1488 F. No. 277/6/82-ITJ (1), dated 3-11-1982 from C.B.D.T.) With reference to Board's Instruction No. 1... Read More
  •  1487 - Deduction under section 35B of Income-Tax Act, 1961—Services charges paid to STC for export of vegetable oil—Reference from Indian Vegetable Oil Export Association—Clarification regarding  Dated 19/10/1982
    Deduction under section 35B of Income-Tax Act, 1961Services charges paid to STC for export of vegetable oilReference from Indian Vegetable Oil Export AssociationClarification regarding Instructio... Read More
  •  F. No. 285/331/82-IT (Inv.) - Potential cases for prosecution—Indentification of—Guidelines for—  Dated 19/10/1982
    Potential cases for prosecutionIndentification ofGuidelines for F. No. 285/331/82-IT (Inv.) dated 19-10-82 It is suggested that the following cases should be identified as potential cases for pr... Read More
  •  1486 - Hearing fixed by the Income-tax Officers for completion of the assessments—Instruction regarding  Dated 04/10/1982
    Hearing fixed by the Income-tax Officers for completion of the assessmentsInstruction regarding Ins. No. 1486 dated 4th Oct., 1982, F. No. 228/25/ 82-ITA(II) Notices under section 143(2) should... Read More
  •  1485 - Review of Compulsory Deposit (Income-tax payers) Scheme, 1974 — Regarding-  Dated 20/09/1982
    Review of Compulsory Deposit (Income-tax payers) Scheme, 1974 Regarding- Instruction No. 1485, F. No.225/64/82-ITA.II, dated 20-9-1982 from CBDT It has been pointed out by CAG that the provisions... Read More
  •  1483 - Maintenance of a permanent list of books recommended/rejected by the Board—Instructions Regarding  Dated 13/09/1982
    Maintenance of a permanent list of books recommended/rejected by the BoardInstructions Regarding Instruction No. 1483, F. No. 402/17/82ITCC, dated 13-9-82 from C.B.D.T. To avoid malpractice in i... Read More
  •  385/85/78-IT (B) - Demand & Collection Register-Writing of-Instructions regarding  Dated 13/09/1982
    Demand Collection Register-Writing of-Instructions regarding No. 385/85/78-IT (B) dated 13-9-1982. In para 3 of Instruction No. 1263 dated 7th June 1969 it was stated that in order to keep a rec... Read More
  •  1481 - Deduction under section 35CCA of Income-Tax Act, 1961—Precautions—Instructions regarding  Dated 01/09/1982
    Deduction under section 35CCA of Income-Tax Act, 1961PrecautionsInstructions regarding Instruction No. 1481, F. No. 203/161 /82-ITA.II, dated 1-9-1982 from CBDT. The benefit of deduction under... Read More
  •  1480 - IACs (Assessment) — Regarding  Dated 28/08/1982
    IACs (Assessment) Regarding Instruction No. 1480, F. No. 201/54/82-ITA.II, dated 28-8-1982 from CBDT The Board have noticed that certain Ranges of IACs (Assessment) have been given more than 3... Read More
  •  1479 - Eligibility under section 80CC of I.T. Act, 1961 Ambalal Sarabhai Enterprise Ltd.  Dated 10/08/1982
    SECTION 80CC DEDUCTION IN RESPECT OF INVESTMENT IN CERTAIN NEW SHARES. Eligibility under section 80CC of I.T. Act, 1961 Ambalal Sarabhai Enterprise Ltd. Instruction No. 1479, dated 10-8-82, F.... Read More
  •  1478 - Functions of C.I.T. (Recovery)  Dated 27/07/1982
    Functions of C.I.T. (Recovery) Instruction No, 1478F. No. 398/29/81-IT(B) dated 27-7-1982 from CBDT The Board have decided that the CsIT (Recovery) would perform the following functions: (i) T... Read More
  •  1477 - Assessment of foreign news agencies operating in India—Instructions Regarding  Dated 22/07/1982
    Assessment of foreign news agencies operating in IndiaInstructions Regarding Instruction No. 1477, dated 22-7-82, F No. 484/3/ 82-FTD. It has come to the notice of the Board that no uniform pra... Read More
  •  1475 - Details of tax calculations and rebates intimation to the assessee—Issue of ITNS under section 150/150A  Dated 28/06/1982
    Details of tax calculations and rebates intimation to the assesseeIssue of ITNS under section 150/150A Instruction No. 1475, F. No. 225/59/82-ITA.II dated 28-6-1982 from C.B.D.T. Attention has... Read More
  •  1474 - Transfer of case—Order originally passed by the Board under section 127  Dated 21/06/1982
    Transfer of caseOrder originally passed by the Board under section 127 Instruction No. 1474, F. No. 186/270/79-IT(AI) dated the 21st June, 1982 from C.B.D.T. It has been clarified by the Board... Read More
  •  1473 - Action to be taken against the Officials as a result of Audit Objections—Issue of Instructions  Dated 19/06/1982
    Action to be taken against the Officials as a result of Audit ObjectionsIssue of Instructions Ins. No. 1473 dated 19-6-1982 F. No. 246/132/81 A PAC-I. The Board have reiterated confidential circ... Read More
  •  1471 - Transfer of capital assets by a partner to the partnership—Capital gains tax—Whether leviable— Instructions regarding  Dated 07/06/1982
    Transfer of capital assets by a partner to the partnershipCapital gains taxWhether leviable Instructions regarding Instruction No. 1471, F. No. 207/7/82-I.T. A-II, dated 7-6-1982 from CBDT. The... Read More
  •  1468 - Parliament Questions & Replies thereto to be Signed by the Commissioners  Dated 15/05/1982
    Parliament Questions Replies thereto to be Signed by the Commissioners Instruction No. 1468, F. No. 405/26/82ITCC, dated 15-5-1982 from C.B.D.T The replies/information to Parliament Questions sh... Read More
  •  I/N/467—CBDTs letter F. No. 286/19/81-IT(inv.), from CBDT Bulletin XXVII, No. 4, page 497 - Enquiry regarding the source of purchase of the National Defence Gold Bonds 1980 whether permissible  Dated 31/03/1982
    Enquiry regarding the source of purchase of the National Defence Gold Bonds 1980 whether permissible I/N/467CBDTs letter F. No. 286/19/81-IT(inv.), dated 31-3-1982 from CBDT Bulletin XXVII, No. 4... Read More
  •  F. No. 385/1/82-IT (B), Bulletin No. XXVII 4 - Scheme for acceptance of Income and other Direct Taxes by public sector Banks — Special Arrangements for receipt of Bank's scrolls and Challans in the second Fortnight of Marchi 1982  Dated 08/03/1982
    INSTRUCTION NO. 1458 Scheme for acceptance of Income and other Direct Taxes by public sector Banks Special Arrangements for receipt of Bank's scrolls and Challans in the second Fortnight of Marc... Read More
  •  1457 - Transfer of assessment records from one Income-tax office to another—Acknowledgement of  Dated 06/03/1982
    Transfer of assessment records from one Income-tax office to anotherAcknowledgement of Instruction No. 1457, dated 6-3-1982. F. No. 385/ 39/78 IT(B) XXVII-4, page 492 It has been decided that a... Read More
  •  1456 - Transfer of cases from one C.I.T. Charge to another under section 127 of the I.T. Act, 1961  Dated 03/03/1982
    Transfer of cases from one C.I.T. Charge to another under section 127 of the I.T. Act, 1961 Instruction No. 1456 dated 3-3-1982 F. No. 185/ 145/81-I.T.(AI), from C.B.DT. Vol. XXVII No.4, page 491... Read More
  •  F. No. 285/20/82-IT(Inv.) - Infirmities in prosecution/compounding proposals—Removal of—Reference regarding—  Dated 19/02/1982
    Infirmities in prosecution/compounding proposalsRemoval ofReference regarding F. No. 285/20/82-IT(Inv.) dated 19-2-82 The attention of the Commissioners is invited to Board's letter F. No. 285/3... Read More
  •  1455 - Giving effect to Appellate/Revisionary orders and proper record and disposal of rectification applications etc.—Monitoring of  Dated 09/02/1982
    Giving effect to Appellate/Revisionary orders and proper record and disposal of rectification applications etc.Monitoring of (Instruction No. 1455 dated 9-2-1982 F. No. 228/38/.81 ITA-II from C.B... Read More
  •  1454 - Depreciation—Extra shift allowance in the case of generators, motors and centrifugal pumps—Admissibility of—Instructions regarding  Dated 03/02/1982
    DepreciationExtra shift allowance in the case of generators, motors and centrifugal pumpsAdmissibility ofInstructions regarding Instruction No. 1454, dated 3-2-82F. No. 228/9/80-IT(A-II), CBDT Bu... Read More
  •  1453 - Allotment of permanent account number  Dated 03/02/1982
    Allotment of permanent account number Instruction No. 1453 dated 3-2-1982 F. No. 228/ 28/81-I.T.A.-II from CBDT Vol. No. 4 page 486. The Board desire that the assessing officer should invoke th... Read More
  •  1452 - Procedure for receipt and Disposal of Rectification and other applications  Dated 03/02/1982
    Procedure for receipt and Disposal of Rectification and other applications Instruction No. 1452 dated 3-2-82 F. No. 225/46/81/ITA-II from C.B.D.T., Vol. XXVII No. 4, Page 985 The Board have laid... Read More
  •  1451 - 38th report of PAC(80-81) (7th Lok Sabha)—Para 3.58 (Page 33)—Quick disposal of set aside/ cancelled assessments—Instructions regarding  Dated 03/02/1982
    Pendency of set aside assessmentsWatching of Instruction No. 1451 dated 3-2-1982 F. No. 228/32/81-ITA-II from C.B.D.T. Vol. XXVII, No. 4, page 483 A separate register of set aside cases should... Read More
  •  1449 - Section 80MM of the I.T. Act, 1961—Quantification of amount of deduction—Clarification regarding  Dated 20/01/1982
    Section 80MM of the I.T. Act, 1961Quantification of amount of deductionClarification regarding Instruction No. 1449 dated 20-1-1982F. No. 167/307/81-80MM-Part II from CBDT Vol. XXVII, No. 4, page... Read More
  •  1448 - Deduction under section 80MM of the I.T. Act, 1961, enquiry by the Assessing Officer—regarding  Dated 20/01/1982
    Deduction under section 80MM of the I.T. Act, 1961, enquiry by the Assessing Officerregarding Instruction No. 1448, dated 20th January, 1982, F. No. 167/5/82-80MM Under section 80MM of the I.T.... Read More
  •  F. No. 180/47/81-IT(AI), from CBDT Bulletin No. XXVII, No. 4461 - Section 13(1)(d)—Assessment year 1982-83 previous year beginning prior to 1st April, 1981—Renewal of Recognition Certificate under Section 80G—Regarding  Dated 16/01/1982
    Section 13(1)(d)Assessment year 1982-83 previous year beginning prior to 1st April, 1981Renewal of Recognition Certificate under Section 80GRegarding. F. No. 180/47/81-IT(AI), dated the 16th Janu... Read More
  •  1446 - Transfer of equitable interest from one superannuation fund to another on change of Employment  Dated 13/01/1982
    Transfer of equitable interest from one superannuation fund to another on change of EmploymentWhether constitutes payment under Section 10(13) of the I.T. Act and Rule 6 of part 'B' to the fourth... Read More
  •  F. No. 33/FB/80-TPL, from Central Board of Direct Taxes Bulletin XXV II No. 4 page 1 - Special Bearer Bands (Immunities and Exemptions) Act, 1981—Clarifications Regarding  Dated 01/01/1982
    Special Bearer Bands (Immunities and Exemptions) Act, 1981Clarifications Regarding F. No. 33/FB/80-TPL, dated the 1st January, 1982, from Central Board of Direct Taxes Bulletin XXV II No. 4 page... Read More
  •  1444 - Disposal of old appeals — Instruction regarding  Dated 31/12/1981
    Disposal of old appeals Instruction regarding (Instruction No. 1444F. No. 279/195/81-ITJ, dated 31-12-1981 from C.B.D.T. Vol. XXVII No. 3 page 428.) It is impressed upon the AACs that they shoul... Read More
  •  1443 - Mistake in Calculation of Tax-Failure to take into Account refund issued under section 141A while Finalising regular assessment—Instructions Regarding  Dated 31/12/1981
    Mistake in Calculation of Tax-Failure to take into Account refund issued under section 141A while Finalising regular assessmentInstructions Regarding Ins. No. 1443 F. No. 225/137/81-I.T. (All) da... Read More
  •  1441 [F. No. 268/738/51-ITJ] - Deduction under section 35B - ITAT’s decision in the case of J. Hemchand and Company (ITA Nos. 3255 and 3330/Bom. of 1976-77  Dated 28/12/1981
    Deduction under section 35B - ITATs decision in the case of J. Hemchand and Company (ITA Nos. 3255 and 3330/Bom. of 1976-77, dated June 17, 1978) - Clarification regarding Attention is drawn to t... Read More
  •  1440 - Payment of Remuneration to Professionals—Through Annuity Policies Taxability of—Clarification Regarding.  Dated 24/12/1981
    Payment of Remuneration to ProfessionalsThrough Annuity Policies Taxability ofClarification Regarding. Instruction No. 1440, F. No. 201/146/73-IT(AII), dated 24-12-1981 C.B.D.T. Bulletin Vol. XXV... Read More
  •  1426 - Registration/Continuation of registration under section 185/184(7) of I.T. Act, 1961 — Minor admitted to the benefits of partnership—Allahabad High Court decision in 115 ITR 858  Dated 16/12/1981
    Registration/Continuation of registration under section 185/184(7) of I.T. Act, 1961 Minor admitted to the benefits of partnershipAllahabad High Court decision in 115 ITR 858. Instruction No. 142... Read More
  •  1436 - Title Deeds of Property Taken as Security Against Tax Dues—Acknowledgement of—Instructions Regarding  Dated 09/12/1981
    Title Deeds of Property Taken as Security Against Tax DuesAcknowledgement ofInstructions Regarding [Instruction No. 1436, F. No. 228/26/81IT A.II, dated 9-12-81 from CBDT Vol. XXVII, No. 3, Page... Read More
  •  (F. No. 279/129/81-ITJ, from Central Board of Direct Taxes.) - Strengthening of representation before the ITAT/High Courts — para 18.2 of the minutes of conference of CsIT, 1981  Dated 08/12/1981
    Strengthening of representation before the ITAT/High Courts para 18.2 of the minutes of conference of CsIT, 1981 (F. No. 279/129/81-ITJ dated 8-12-1981 from Central Board of Direct Taxes.) One I... Read More
  •  1437 - Recommendations of Commissioners' conference — Implementation of — Partially set aside assessments — How to give effect regarding  Dated 05/12/1981
    Recommendations of Commissioners' conference Implementation of Partially set aside assessments How to give effect regarding [Instruction No. 1437. F. No. 225/65/81 IT (AII), dated 5-12-1981 from... Read More
  •  1435 - Deduction of Tax at Source—Streamlining of Administration for maximisation of Collections—Steps regarding  Dated 02/12/1981
    Deduction of Tax at SourceStreamlining of Administration for maximisation of CollectionsSteps regarding (Instruction No. 1435F. No. 275/45/81-ITB, dated 2-12-1981 from CBDT Vol. XXVII No. 3 page... Read More
  •  1434 - Deduction of Tax at Source from Contractors/Sub-Contractors under Section 194C of the Income-tax Act, 1961 Certificate under Sub-Section (4)—Issue of—Instructions Regarding  Dated 02/12/1981
    Deduction of Tax at Source from Contractors/Sub-Contractors under Section 194C of the Income-tax Act, 1961 Certificate under Sub-Section (4)Issue ofInstructions Regarding (Instruction No. 1434 F.... Read More
  •  1432 - Receipts by Cricketers selected to play for India —Taxability—Instruction Regarding  Dated 26/11/1981
    Receipts by Cricketers selected to play for India TaxabilityInstruction Regarding. Instruction No. 1432F. No. 200/155/80 IT(AI), dated 26-11-1981, Vol. XXVII, No. 3, page 144 A cricketer, if he... Read More
  •  1431 - Title Deeds of Property Taken as Security Against Tax Dues—Acknowledgement of—Instructions Regarding—  Dated 21/11/1981
    Title Deeds of Property Taken as Security Against Tax DuesAcknowledgement ofInstructions Regarding [Instruction No. 1431 F. No. 228/26/81ITA. II dated 21-11-1981 from CBDT Vol. XXVII No. 3, Page... Read More
  •  1430 - Firm consisting of two partners — one partner dies — whether section 187(2) applicable — Instruction regarding.  Dated 20/11/1981
    Firm consisting of two partners one partner dies whether section 187(2) applicable Instruction regarding. Instruction No. 1430 F. No. 210/6/81 IT AII, dated 20-11-1981 from CB.D.T. Vol. XXVII No.... Read More
  •  1429 - High percentage of rectification applications—Measure for reducing thereof  Dated 19/11/1981
    High percentage of rectification applicationsMeasure for reducing thereof Instruction No. 1429 F. No. 225/59/81-ITAII dated 19-11-1981 from C.B.D.T. Vol. XXVII, No. 3, page 411. A large number... Read More
  •  1428 - Allowances given to advisers to governors in lieu of free furnished houses and limited facility of use of Car for private purpose—Taxability thereof  Dated 18/11/1981
    Allowances given to advisers to governors in lieu of free furnished houses and limited facility of use of Car for private purposeTaxability thereof Instruction No. 1428, F. No. 200/90/75-IT(AI),... Read More
  •  1427 - Adoption of share income of partners on completion of firm's assessments—Instructions regarding  Dated 18/11/1981
    Adoption of share income of partners on completion of firm's assessmentsInstructions regarding Instruction No. 1427 F. No. 201/96-80-ITA-II, dated 18th Nov., 1981 from Central Board of Direct Tax... Read More
  •  1425 - T.D.S. Section 194A of the Income-tax Act—Hire Purchase Transactions—Applicability of—Clarification Regarding  Dated 16/11/1981
    T.D.S. Section 194A of the Income-tax ActHire Purchase TransactionsApplicability ofClarification Regarding. (Instruction No. 1425 F. No. 275/9/80 IT(B) dated 16-11-81 from CBDT. Vol. XXVII No. 3... Read More
  •  1423 - No objection Certificate—Need for issue without delay  Dated 03/11/1981
    No objection CertificateNeed for issue without delay (Instruction No. 1423F. No. 506/65/81-FTD, dated 3-11-1981 from CBDT Vol. XXVII No. 3 page 402.) The delay in issue of 'No Objection Certific... Read More
  •  1422 - Income-tax Act, 1961—Issue of Tax Clearance Certificates under Section 230A—Clarification Regarding  Dated 02/11/1981
    Income-tax Act, 1961Issue of Tax Clearance Certificates under Section 230AClarification Regarding [Instruction No. 1422, F. No. 358/4/81-IT(B), dated 2-11-81 from CBDT Vol. XXVII, No. 3, page 401... Read More
  •  1421 - Income-tax Clearance Certificate—Section 230A of the Income-tax Act, 1961—Partition between the Co-owners of Immovable Property  Dated 29/10/1981
    Income-tax Clearance CertificateSection 230A of the Income-tax Act, 1961Partition between the Co-owners of Immovable Property [Instruction No. 1421 F. No. 358/2/79-IT (B), dated 29-10-1981 from C... Read More
  •  1419 - Penalties—Provisions of Sections 271(1)(i), 274(2) of the Income-tax Act, 1961;Section 18(1)(i) and 18(3) of the Wealth Tax Act, 1957 and 17(1)(i) and 17(3) of the Gift Tax Act, 1958  Dated 03/10/1981
    PenaltiesProvisions of Sections 271(1)(i), 274(2) of the Income-tax Act, 1961 Section 18(1)(i) and 18(3) of the Wealth Tax Act, 1957 and 17(1)(i) and 17(3) of the Gift Tax Act, 1958Changes brought... Read More
  •  1418 - Double Taxation Avoidance Agreements—Exchange of Information  Dated 30/09/1981
    Double Taxation Avoidance AgreementsExchange of Information Instruction No. 1418F. No. 501/7/81-FTD dated 30-9-1981 from CBDT Vol. XXVII, No. 2. page 353 While making assessments of multi-natio... Read More
  •  1417 (relevant extracts) [F. No. 281/36/81-IT(INV.)] - Whether discretion of Commissioner under the section is fettered by any advice/directions from any authority  Dated 29/09/1981
    Whether discretion of Commissioner under the section is fettered by any advice/directions from any authority The various instructions issued by the Board contain only clarifications on the scope... Read More
  •  1416 - Avoidance of over-pitched assessments prior approval of I.A.C. for ex parte assessments where addition involved is Rs. 1 lakh or more—para 7.08 of the minutes of the Commissioner's Conference, 1980  Dated 28/09/1981
    SECTION 144 Avoidance of over-pitched assessments prior approval of I.A.C. for ex parte assessments where addition involved is Rs. 1 lakh or morepara 7.08 of the minutes of the Commissioner's Con... Read More
  •  1415 - Audit of accounts under section 142(2A) of the Income-tax Act, 1961—Instructions regarding  Dated 23/09/1981
    Audit of accounts under section 142(2A) of the Income-tax Act, 1961Instructions regarding Instruction No. 1415, F. No. 228/27/81-IT(A-II), dated 23-9-1981 from C.B.D.T. Vol. XXVII No. 2 page 351.... Read More
  •  1414 - Allotment of permanent account numbers—Expeditious action thereon—regarding  Dated 23/09/1981
    Allotment of permanent account numbersExpeditious action thereonregarding Instruction No. 1414, F. No. 228/28/81-ITA-II, dated 23-9-1981 from C.B.D.T. Vol. XXVII No. 2 page 350. In view of the... Read More
  •  1358 - Correlation of Assessment of one assessment year with that of another assessment year—Application of provisions of law in two years connected with each other—Instructions Regarding—  Dated 20/09/1981
    Correlation of Assessment of one assessment year with that of another assessment yearApplication of provisions of law in two years connected with each otherInstructions Regarding Instruction No.... Read More
  •  1412 - Recovery Proceedings—Functions of TROs and the ITOs.  Dated 17/09/1981
    Recovery ProceedingsFunctions of TROs and the ITOs. Instruction No. 1412F. No. 385/73/80-IT(B) dated 17-9-1981 from CBDT Vol. XXVII No. 2 page 349 The Board have clarified that where the assesse... Read More
  •  1411 - Promptness in passing and serving orders by Appellate Assistant Commissioners/Commissioners - of Income-lax (Appeals)  Dated 15/09/1981
    Promptness in passing and serving orders by Appellate Assistant Commissioners/Commissioners - of Income-lax (Appeals) Instruction regarding. (Instruction No. 1411-F. No. 277/8/81-/ITJ, dated 15-9... Read More
  •  1410 - Section 40A(7) introduced in the Income-Tax Act, 1961 by the Finance Act, 1975 relating to disallowance of deduction of gratuity to employees  Dated 04/08/1981
    Section 40A(7) introduced in the Income-Tax Act, 1961 by the Finance Act, 1975 relating to disallowance of deduction of gratuity to employees Instruction No. 1410, dated 4-8-81, F. No. 217/18/77-... Read More
  •  1409 - Gratuity and Superannuation Funds—Irrevocability of Trust—Condition of  Dated 23/07/1981
    Gratuity and Superannuation FundsIrrevocability of TrustCondition of Instruction No. 1409F. No. 216/8/79-ITA II dated 23-7-81 from CBDT Bulletin Vol. XXVII No. 2 page 343 The Board had earlier o... Read More
  •  1408 - Direct reference to the Supreme Court under section 257 of the Income-tax Act, 1961 — Recommendation of the Public Accounts Committee  Dated 21/07/1981
    Direct reference to the Supreme Court under section 257 of the Income-tax Act, 1961 Recommendation of the Public Accounts Committee Para 1.37 of the 28th Report 1980-81- Instruction Regarding [In... Read More
  •  1407 - F. No. 200/24/80 - Daily Allowance-Taxability of savings out of  Dated 21/07/1981
    Daily Allowance-Taxability of savings out of (Instruction No. 1407 F. No. 200/24/80 IT (AI) dated the 21st July, 1981 from Central Board of Direct Taxes.) Section 10(14) of the Income-tax Act, 1... Read More
  •  1407 - Daily allowance—Taxability of savings out of  Dated 21/07/1981
    Daily allowanceTaxability of savings out of Instruction No. 1407, F. No. 200/24/80-IT(AI), dated 21-7-1981 from CBDT Vol. XXVII, No. 2, page 341 The allowances granted to an employee of the Cen... Read More
  •  1405 - Assignment of function under section 125 of the Income-tax Act, 1961 —Pendency of reference under section 144B Non-extension of time-completion of assessment — regarding  Dated 18/07/1981
    Assignment of function under section 125 of the Income-tax Act, 1961 Pendency of reference under section 144B Non-extension of time-completion of assessment regarding Instruction No. 1405F. No. 1... Read More
  •  1404 - Scope of Section 132(9) of the Income-tax Act, 1961— Instructions regarding  Dated 18/07/1981
    Scope of Section 132(9) of the Income-tax Act, 1961 Instructions regarding. Instruction No. 1404 F. No. 185/44/81-IT(AT), dated 18-7-1981 from C.B.D.T. Vol. XXVII, No. 2, page 335 The assessing... Read More
  •  1402 - Assessments of High Court/Supreme Court Judges—Instructions regarding  Dated 27/06/1981
    Assessments of High Court/Supreme Court JudgesInstructions regarding Instruction No. 1402, F. No. 200/79/81-IT(AI), dated 27-6-1981 The High Court and Supreme Court Judges (Conditions of Servic... Read More
  •  1400 - Review of Disposal of Audit Objections by CITs—  Dated 25/06/1981
    Review of Disposal of Audit Objections by CITs Instruction No. 1400, F. No. 246/119/80A. PAC-I, dated 25-6,-1981 from C.B.D.T. Vol. XXVII No. 1, Page 270 Having regard to the importance of dispo... Read More
  •  140 - Recovery of Arrears of Advance Tax Demands—Need for Verification of Arrears—Instructions—Regarding—  Dated 25/06/1981
    Section 222 Recovery of Arrears of Advance Tax DemandsNeed for Verification of ArrearsInstructionsRegarding [Instruction No. 140, F. No. 404/81/81ITCC, dated 25-6-1981 from CBDT Vol. XXVII, No.... Read More
  •  1398 - Grant of Registration under sections 184 and 185 of the Income-tax Act, 1961 — Partnership firms engaged in the sale of liquor—  Dated 07/06/1981
    Grant of Registration under sections 184 and 185 of the Income-tax Act, 1961 Partnership firms engaged in the sale of liquor Instruction No. 1398 F. No. 310/5/79-ITAII, dated the 7th June, 1981 f... Read More
  •  I/1396, F. No. 279/26/81 ITJ C.B.D.T. Bulletin, Vol. XXVII No. 1, page 67 - Self assessment tax and checking of payments—instructions regarding  Dated 26/05/1981
    Self assessment tax and checking of paymentsinstructions regarding I/1396 dated 26-5-1981, F. No. 279/26/81 ITJ C.B.D.T. Bulletin, Vol. XXVII No. 1, page 67. From assessment year 1980-81 the re... Read More
  •  1395 - Proforma of assessment order dates of personal hearings—Frequent adjournments—Avoidance thereof—Instructions regarding  Dated 15/05/1981
    Proforma of assessment order dates of personal hearingsFrequent adjournmentsAvoidance thereofInstructions regarding Instruction No. 1395, F. No. 201/28/81-ITA-II, dated 15-5-1981 from C.B.D.T. Vo... Read More
  •  1394 - Write off — Cases involving Income-tax/Wealth-Tax/Estate duty Gift tax arrears submission of Composite proposal—Charging of Interest for non-payment of Tax etc. — Instructions Regarding  Dated 04/05/1981
    Write off Cases involving Income-tax/Wealth-Tax/Estate duty Gift tax arrears submission of Composite proposal Charging of Interest for non-payment of Tax etc. Instructions Regarding Instruction N... Read More
  •  1392 - Summary Assessment Scheme—Implementation regarding  Dated 10/04/1981
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  •  1391 - Recovery of Income-tax/Wealth-tax—Cases before the Settlement Commission — Regarding  Dated 10/04/1981
    Recovery of Income-tax/Wealth-taxCases before the Settlement Commission Regarding. (Instruction No. 1391, F. No. 404/79/78-ITCC, dated 10-4-81 from C.B.D.T. Vol. XXVII No.1, page 60.) Following... Read More
  •  D.O. F. No. 237/2/81/ A & PAC-I, from C.B.D.T. bulletin XXVII/I/ 303 - Checking of Assessments Completed under Summary Assessment Scheme-whether to be Checked by Internal Audit  Dated 10/04/1981
    Checking of Assessments Completed under Summary Assessment Scheme-whether to be Checked by Internal Audit D.O. F. No. 237/2/81/ A PAC-I, dated 10-4-1981 from C.B.D.T. bulletin XXVII/I/ 303 It ha... Read More
  •  1389 - Valuation of closing stock "Cost price"—Meaning of  Dated 24/03/1981
    Valuation of closing stock Cost priceMeaning of Instruction No. 1389, F. No. 414/110/80-IT (Inv.), dated 24-3-81 from CBDT Vol. XXVI No. 4, page 393. Normally Excise Duty should be considered a... Read More
  •  CBDT letter F. No. 370/70/79-IT (B), CBDT Bulletin XXV/1/125 - Maximising collections of Income-taxRegular assessment demand — Supply of challans to the assessees for lesser amounts  Dated 20/03/1981
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  •  1388 - Section 10(13A) of the Income-tax Act, 1961—Admissibility of the exemption to an assessee occupying a house belonging to the H.U.F.—regarding  Dated 03/03/1981
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  •  1385 - Maintenance of diary by Stenographers to Commissioners' Instructions—Regarding  Dated 27/02/1981
    Maintenance of diary by Stenographers to Commissioners' InstructionsRegarding Instruction No. 1385, F. No. 403/12/81ITCC, dated 27-2-1981 from CBDT, Vol. XXVI, No. 4, Page 381 In order to facili... Read More
  •  1384 - Double Taxation Avoidance Agreements Limited to Merchant Shipping—(i) Between India and Czechoslovakia, (ii) Between India and the German Democratic Republic  Dated 23/02/1981
    Double Taxation Avoidance Agreements Limited to Merchant Shipping(i) Between India and Czechoslovakia, (ii) Between India and the German Democratic Republic Instruction No. 1384F. No. 11/22/66-FT... Read More
  •  1382 - Scope of summary/scrutiny assessments—Instructions regarding  Dated 09/02/1981
    Scope of summary/scrutiny assessmentsInstructions regarding. Instruction No. 1382, F. No. 201/162/80-ITA-II, dated 9-2-1981 from CBDT, Vol. XXVI, No. 4, page 259. The following instances have c... Read More
  •  1381 - Sample scrutiny—Enlargement of its scope—Tightening of measures—Regarding  Dated 05/02/1981
    Sample scrutinyEnlargement of its scopeTightening of measuresRegarding. Instruction No. 1381 F. No. 201/159/80-ITA-II, dated the 5th February, 1981, CBDT Bulletin, Vol. XXVI, No. 4, page 255. I... Read More
  •  1380 - Writing off of Tax arrears Attributable to Income arising in Bangladesh (Erstwhile East Pakistan)  Dated 03/02/1981
    Writing off of Tax arrears Attributable to Income arising in Bangladesh (Erstwhile East Pakistan) Instruction No. 1380 F. No. 375/60/77-IT (B), dated 3-2-1981 from CBDT Vol. No. 4, page 255 It... Read More
  •  1379 - Special leave petitions in cases where oral request/application for leave to appeal to Supreme Court are rejected — Counting of limitation date — Instructions regarding  Dated 02/02/1981
    Special leave petitions in cases where oral request/application for leave to appeal to Supreme Court are rejected Counting of limitation date Instructions regarding [Instruction No. 1379 F. No. 2... Read More
  •  1376(A) - Refund of Excise Duty as a result of orders passed in appeal or otherwise—Information relating— Utilisation of—Verification of refund regarding  Dated 02/02/1981
    Refund of Excise Duty as a result of orders passed in appeal or otherwiseInformation relating Utilisation ofVerification of refund regarding Instruction No. 1376(A), dated 2-2-1981, F. No. 414/6/... Read More
  •  1377, CBDT letter F. No. 285/592/83-IT(Inv.) - Order under section 271(4A)/273A of the Income-tax Act, 1961 orders under section 18(2A)/18B of the Wealth-Tax Act, 1957  Dated 27/01/1981
    Order under section 271(4A)/273A of the Income-tax Act, 1961 orders under section 18(2A)/18B of the Wealth-Tax Act, 1957 Instruction No. 1377F. No. 281/40/79-IT(Inv.), dated 27-1-1981 from CBDT V... Read More
  •  OP 275/9/80-IT(B) - Application of section 194A to Hire Purchase Agreements  Dated 25/01/1981
    Application of section 194A to Hire Purchase Agreements 1. The question of consideration is whether a part of the hire purchase instalment paid by a hirer to the owner under a hire purchase con... Read More
  •  1375 - Write-off — Income-tax Corporation-tax/Interest Tax — Remission or abandonment of claim to Revenue — Annual Statement — Submission of  Dated 12/01/1981
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  •  1374 - Reduction of Tax Arrears — procedure for giving Credit where the 'Original' Foil of the Receipted Challan is Missing— Reg  Dated 09/01/1981
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  •  1372 — F. No. 375/23/80-IT (B), C.B.D.T. Vol. XXVI No. 3 - Write off — irrecoverable Tax arrears of Income-tax and corporation Tax above Rs. 10,000, and Rs. 1 Laks — intimation, to' the Board — Regarding  Dated 29/12/1980
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  •  1369 - Voluntary Disclosure of income and Wealth Act, 1976—Declarations under section 14(1) and section 15(1)—Payment of tax and investment in notified securities  Dated 17/12/1980
    Voluntary Disclosure of income and Wealth Act, 1976Declarations under section 14(1) and section 15(1)Payment of tax and investment in notified securities Instruction No. 1369. F. No. 283/48/78-IT... Read More
  •  (F. No. 263/1/80-ITJ, from Central Board of Direct Taxes.) - Disposal of High Demand Appeals — Regarding —  Dated 08/12/1980
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  •  1371 - Time limit for completion of assessments under section 153(1)(a) of the Income-tax Act, 1961—Cases where objection under section 143(2)(a) are filed or cases where assessments are reopened  Dated 29/11/1980
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  •  1365 - Intelligence Wings — Working of — Guidelines regarding  Dated 27/11/1980
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  •  1368 - Summary Assessment Scheme—Clarification Regarding  Dated 18/11/1980
    Summary Assessment SchemeClarification Regarding Instruction No. 1368 dated 18-11-1980, F. No. 201/110/80-IT(A-II), from CBDT, Vol. XXVI, No. 3, page 190. Cases of change in the constitution of... Read More
  •  1367 - Hearing fixed by the Income-tax Officers for completion of the assessments  Dated 18/11/1980
    Hearing fixed by the Income-tax Officers for completion of the assessments 1. It has been time and again brought to the notice of the Board that the Income-tax Officers are issuing notices under... Read More
  •  1364 - Penalties—Initiation and disposal—Instructions regarding—  Dated 13/11/1980
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  •  1362 - Exercise of discretion under Section 220(6) of I.T. Act—Demands disputed under first appeal pending before A.A.Cs./CsI.T. (Appeals)—Clarification regarding  Dated 15/10/1980
    Exercise of discretion under Section 220(6) of I.T. ActDemands disputed under first appeal pending before A.A.Cs./CsI.T. (Appeals)Clarification regarding [Instruction No. 1362 dt. 15-10-80, F. No... Read More
  •  1361 - Summary assessments—Completion of—Instructions Regarding.  Dated 14/10/1980
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  •  D.O. No. 201/153/80-IT(A.II), from CBDT Vol. XXVI, No. 3, page 198 - Functioning of IACs (Assessment) — Jurisdiction performance—Manpower deployment—Review of Reports/statements—regarding  Dated 09/10/1980
    Functioning of IACs (Assessment) Jurisdiction performanceManpower deploymentReview of Reports/statementsregarding D.O. No. 201/153/80-IT(A.II), dated 9-10-1980 from CBDT Vol. XXVI, No. 3, page 19... Read More
  •  1360 - Standard deduction under section 16(i) of the Income-tax Act in the case of pensioners—Instructions regarding  Dated 25/09/1980
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  •  1359 - Transfer of an Asset for less than adequate consideration—Section 52 of the Income-Tax Act, 1961 and Section 4(1) of the Gift-Tax Act, 1958  Dated 23/09/1980
    Transfer of an Asset for less than adequate considerationSection 52 of the Income-Tax Act, 1961 and Section 4(1) of the Gift-Tax Act, 1958 Instruction No. 1359, dated 23-9-80, F. No. 340/39/76-G.... Read More
  •  1357 - Recognised Provident Funds—Inspection of Accounts of—Instructions Regarding  Dated 17/09/1980
    Recognised Provident FundsInspection of Accounts ofInstructions Regarding Instruction No. 1357F. No. 215/II/70-IT(AII), dated 17-9-1980 from CBDT Vol. XXVI No. 2 page 135 The Board in its letter... Read More
  •  1355 - Writing off the tax Arrears attributable wholly or mainly to the income arising in erstwhile East Pakistan (Now Bangladesh)  Dated 16/09/1980
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  •  1354 - Write off of the Tax Arrears Attributable to Incomes Earned in Countries other than Bangladesh and Sri Lanka—Giving Double Taxation Relief  Dated 16/09/1980
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  •  1353 - Minutes of conference of Commissioners of Income-tax held on 12th, 13th and 14th May, 1980  Dated 09/09/1980
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  •  1352 - Basis for determining Income under Section 195(2) to be clearly mentioned in the Order  Dated 09/09/1980
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  •  1349 - Summary Assessments—Completion of—Instructions Regarding  Dated 03/09/1980
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  •  1348 - Some common instructions on levy of interest under sections 139(8), 215, 216 and 217 appear under Chapter XVII  Dated 03/09/1980
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  •  1347 - Assessment of Sugar Factories—Increase of Purchase price of sugarcane with retrospective Effect—date when liability arises—Mercantile System of Accounting—Clarification regarding  Dated 27/08/1980
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  •  F. No. 282/8/80-IT (Inv.) - Report on the orders of the Settlement Commission  Dated 27/08/1980
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  •  1348 - Defective return under section 139(9) - Effect of admission to enclose audited profit and loss account  Dated 23/08/1980
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  •  [F. No. 279/132/180 — ITJ, from Central Board of Direct Taxes.] - Submission of proposal for leave to appeal to Supreme Court/Special leave petition against High Court Judgment/order—  Dated 21/08/1980
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  •  F. No. 246/141/79 A & PAC - Settlement of Receipt Audit Objections  Dated 16/08/1980
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  •  F. No. 237/31 /79—A & PAC-II, from Central Board of Direct -taxes - Audit Objections (Internal and receipt audit)—Remedial Action—Supreme Court decision in the case of Indian and eastern Newspapers Society.  Dated 07/08/1980
    Audit Objections (Internal and receipt audit)Remedial ActionSupreme Court decision in the case of Indian and eastern Newspapers Society. F. No. 237/31 /79A PAC-II, dated the 7th August, 1980 from... Read More
  •  1342 - Engineering Fee payable to foreign collaboration Question whether it could be treated as royalty  Dated 29/07/1980
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  •  1341 - Change in previous year - Effect on Wealth-Tax assessments regarding  Dated 21/07/1980
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  •  1339 - Levy of interest under section 139(8) of the Income-Tax Act, 1961 in the case of a registered firm  Dated 18/06/1980
    Levy of interest under section 139(8) of the Income-Tax Act, 1961 in the case of a registered firm Instruction No. 1339 dated 18-6-1980, F. No. 225/ 52/79-ITA-II, from C.B.D.T. Vol. XXVI, No. I,... Read More
  •  1338 - Sections 209A 211 and 212 of the Income Tax Act, 1961—Due date falling on a closed Holiday—Compliance on the immediately next Working Day—Validity Thereof—Clarification Regarding  Dated 10/06/1980
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  •  1337 - Order sheets—Evidentiary value of need for care in making entries  Dated 04/06/1980
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  •  F. No. 180/57/80-IT(AI), from Central Board of Direct Taxes - Charitable and Religious Trusts—Applications for accumulation of income under Section 11(2) of the I.T. Act, 1961—Condonation of Delay—Regarding  Dated 03/06/1980
    Charitable and Religious TrustsApplications for accumulation of income under Section 11(2) of the I.T. Act, 1961Condonation of DelayRegarding F. No. 180/57/80-IT(AI), dated the 3rd June, 1980 fro... Read More
  •  1355 - Tax Arrears — Problems of proper Representation and of ensuring the Uniformity of Figures in Different Statements  Dated 28/05/1980
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  •  F. No. 255/339/79-IT(Inv.) - Prosecution—Proposals regarding  Dated 28/05/1980
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  •  1334/458/5/80 - Section 10(6)(viia) of the Income-tax Act, 1961—Services of foreign technicians—Element of Profit—Chargeability to tax—Instructions regarding  Dated 27/05/1980
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  •  Chairman's D.O. No. 17/1/80-DD-DOMS, from C.B.D.T. Bulletin, Vol. XXVI, No. 1, page 30 - Types of assessments to be regarded as falling into cases needing scrutiny  Dated 23/05/1980
    Types of assessments to be regarded as falling into cases needing scrutiny. Chairman's D.O. No. 17/1/80-DD-DOMS, dated 23rd May, 1980 from C.B.D.T. Bulletin, Vol. XXVI, No. 1, page 30. The foll... Read More
  •  1333 - Expenditure incurred on books and periodicals— Treatment regarding  Dated 17/05/1980
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  •  F. No. 274/15/79-ITJ - Income-tax Act, 1961—Section 288(1), (2) and (4)—Scope of the expression "any legal practitioner who is entitled to practice in any civil court in India" in section 288(2)(iii)  Dated 06/05/1980
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  •  1332 - Recovery of Tax in Arrears made by TROs Meeting the Expenses out of Pocket and Reimbursement  Dated 02/05/1980
    Recovery of Tax in Arrears made by TROs Meeting the Expenses out of Pocket and Reimbursement Ins. No. 1332 dated 2-5-80F. No. 409/133/76/ITCC CBDT Bulletin Vol. XXVI No. 1 page 15 The practice o... Read More
  •  1330 - Superannuation Funds—Approval of Membership of a Director—Rule 86 of I.T. Rules 1962—Further Classification Regarding  Dated 23/04/1980
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  •  1328 - Filing of appeal under section 253 and Reference under section 256(1) and (2).  Dated 05/04/1980
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  •  1326 - Commissioners' Conference—Item VII(3)—Selective approach for appeals to Tribunal, References to High Court and appeals to Supreme Court  Dated 01/04/1980
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  •  I/1325/Board's F. No. 385/85/78-IT(B), CBDT Bulletin Tech. XXV - Accounting of receipt of Direct Taxes — Modification in the Procedure-regarding  Dated 27/03/1980
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  •  I/1324—CBDT F. No. 146/(14)/76-TPL—CBDT Bulletin XXV/1/14 - Regional Direct Taxes Advisory Committees serving multi-CIT charges—Senior-most CIT to be the Chairman—Instruction regarding  Dated 25/03/1980
    Regional Direct Taxes Advisory Committees serving multi-CIT chargesSenior-most CIT to be the ChairmanInstruction regarding I/1324CBDT F. No. 146/(14)/76-TPL dated 25-3-1980CBDT Bulletin XXV/1/14... Read More
  •  [I/1332—CBDT F. No. 414/66/79-IT(Inv) — CBDT Bulletin Tech. Vol. XXV Part No. 4.] - Revision of orders under section 132(5) under Section 263 of the Income-tax Act, 1961—Instructions regarding  Dated 21/03/1980
    Revision of orders under section 132(5) under Section 263 of the Income-tax Act, 1961Instructions regarding [I/1332CBDT F. No. 414/66/79-IT(Inv) dated 21-3-1980 CBDT Bulletin Tech. Vol. XXV Part... Read More
  •  I/1321—CBDT F. No. 197/2/80-IT(AI), CBDT Bulletin Tech. Vol. XXV, Part No. 4 - Assessment of Charitable Trusts—Instructions Regarding  Dated 20/03/1980
    Assessment of Charitable TrustsInstructions Regarding I/1321CBDT F. No. 197/2/80-IT(AI), dated 20-3-1980CBDT Bulletin Tech. Vol. XXV, Part No. 4. The Supreme Court have in their recent judgment... Read More
  •  I/1320—CBDT F. No. 199/6/80-IT(AI), CBDT Bulletin Tech. Vol. XXV, Part No. 4. - Payment of one months reward to officers and staff—Section 10(17B)—Taxability thereof.  Dated 12/03/1980
    Payment of one months reward to officers and staffSection 10(17B)Taxability thereof. I/1320CBDT F. No. 199/6/80-IT(AI), dated 12th March, 1980CBDT Bulletin Tech. Vol. XXV, Part No. 4. The Madra... Read More
  •  I/1319—CBDT F. No. 237/7/77—A&PAC-I, CBDT, Bulletin Tech. Vol. XXV Part No. 4 - Production of Records to Revenue Audit Parties Regarding Acquisition Proceedings under Chapter XXA of the Income-tax Act  Dated 12/03/1980
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  •  I/1316—CBDT F. No. 236/89/76—A & PAC-II, CBDT Bulletin No. XXV/I/108 - Scope of receipt Audit in the Assessments Completed under Summary assessment scheme—Instructions Regarding  Dated 05/03/1980
    Scope of receipt Audit in the Assessments Completed under Summary assessment schemeInstructions Regarding I/1316CBDT F. No. 236/89/76A PAC-II dated 5-3-1980CBDT Bulletin No. XXV/I/108 Audit of t... Read More
  •  I/1315—CBDT F. No. 279/228/79-ITJ, CBDT Bulletin Tech. Vol. XXV Part No. 4 - Section 285A(2) of the I.T. Act, 1961—Cases of default—Discretion with the Commissioner not to impose a fine in a suitable case—Note on the record for a conscious decision therefor  Dated 01/03/1980
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  •  1312 [F. No. 309/3/73-ED] - Valuation of lessor’s interest in urban leased property - Guidelines therefor  Dated 29/02/1980
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  •  I/1311—CBDT F. No. 400/58/78—ITCC, CBDT Bulletin Tech. Vol. XXV, Part No. 4 - Interest—Levy Under Section 216 of the Income-tax Act—Need For a Speaking Order—Instructions Regarding—  Dated 29/02/1980
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  •  I/1310—CBDT F. No. 201/146/78-ITA-II, CBDT Bulletin Tech. Vol. XXV Part No. 4 - Payment of remuneration to film artists through annuity policies—Taxability of—Clarification regarding  Dated 26/02/1980
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  •  DI(IT) F. No. 1-7/79-DIT, CBDT Bulletin XXV/I/130 - Proforma for Inspection Report—Revision of  Dated 23/02/1980
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  •  I/1308—CBDT F. No. 185/20/80-IT (AI), CBDT Bulletin Tech. Vol. XXV, Part No. 4 - Transfer of cases on decentralisation from Central charges  Dated 15/02/1980
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  •  (F. No. 279/13/80-ITJ - Item No. 2— Minutes of the meeting of the CBDT— Publication of favourable and important unreported judgments of the High Court  Dated 12/02/1980
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  •  I/1306—F. No. 176/86/79-IT(AI), CBDT Bulletin Tech. Vol. XXV, Part No. 4 - Expeditious disposal of applications for Recognition Certificates under section 80G of the Income-tax Act, 1961—Regarding  Dated 05/02/1980
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  •  (F. No. 279/133/79-ITJ, from CBDT.) - Powers and functions of the first Appellate authorities —Clarification regarding—  Dated 05/02/1980
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  •  I/1302—CBDT F. No. 202/I/76-ITA-II, CBDT Bulletin Tech. Vol. XXV. No. 4 - Expenditure Incurred under section 35B of the Income-Tax Act, 1961—Admissibility of weighted deduction—Clarification regarding  Dated 20/01/1980
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  •  F. No. 279/11/80-ITJ, from Central Board of Direct Taxes. - Treatment of material supplied to contractors—Favourable Judgment of the Patna High Court in the case of Sri Ramesh Chandra Chaturvedi  Dated 19/01/1980
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  •  CB.D.T. Letter F. No. 385/4/80-IT (B), CBDT Bulletin XXV/I/121 - Verification of Demands — Aid sheets and Posting of Challans in the Demand and Collection Registers  Dated 18/01/1980
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  •  CBDT letter F. No. 385/38/75-IT(B), CBDT Bulletin XXV /I/118 - Arrear Ledger Account system-Introduction of  Dated 18/01/1980
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  •  I/1299—CBDT F. No. 175/26/79-IT(AI) dated 9-1-1980—CBDT Bulletin Tech. XXV Part No. 4 - Special Cell under the control of the Chairman, CBDT to look into the complaints of delays of the tax payers—Instruction regarding  Dated 09/01/1980
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  •  I/1298—CBDT F. No. 279/33/79-ITJ, CBDT Bulletin Vol. XXV, Part No. 4. - Standard deduction under section 16(i) of the Income Tax Act—Instructions regarding  Dated 02/01/1980
    Standard deduction under section 16(i) of the Income Tax ActInstructions regarding I/1298CBDT F. No. 279/33/79-ITJ, dated 2-1-1980CBDT Bulletin Vol. XXV, Part No. 4. Boards Circular No. 138 of... Read More
  •  F No 385/11/79-I.T. (B), dated the CBDT— CBDT Bulletin No. XXV/I/86 page 343 - Maximisation of Tax Collection — Measures Regarding-Provisional Assessment under the Companies (Profits) Surtax Act, 1964  Dated 27/12/1979
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  •  F. No. 415/3/79-IT(Inv.), from CBDT—CBDT Bulletin No. XXV/I/85, page 337 - General Survey— Proforma for Survey of Agricultural Properties and monthly progress report of Survey operations — forwarding of  Dated 24/12/1979
    General Survey Proforma for Survey of Agricultural Properties and monthly progress report of Survey operations forwarding of F. No. 415/3/79-IT(Inv.), dated the 24th December, 1979 from CBDTCBDT... Read More
  •  1/1296-F. No. 400/52/79 ITCC, CBDT — CBDT Bulletin No. XXV/1/75 - Token Strike by Bank Employees on the 14th September, 1979 — Consequences of — Difficulties in acceptance of advance Tax Instalment due on 15th September, 1979  Dated 17/12/1979
    Token Strike by Bank Employees on the 14th September, 1979 Consequences of Difficulties in acceptance of advance Tax Instalment due on 15th September, 1979 Condonation of delay Instructions rega... Read More
  •  I/1293—F. No. 282/19/17—IT (inv.) from CBDT—CBDT Bulletin XXV/I/72 page 280 - Settlement of Cases—Chapter XIXA of the Income-tax Act, 1961/Chapter VA of the Wealth-tax Act, 1957—Objection by Commissioner to the Settlement application being proceeded with the commission  Dated 11/12/1979
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  •  1292 - Tax Deduction at Source—Streamlining Administration of—Steps regarding  Dated 10/12/1979
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  •  1291 - Audit Objections—Remedial Measures—In view of the Supreme Court Decision in the case of Indian and Newspaper Society  Dated 30/11/1979
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  •  F. No. 385/85/78-IT(B) CBDT — CBDT Bulletin No. XXV/I/83 - Accounting of Receipt of Direct Taxes — Modification in The Procedure — Regarding  Dated 30/11/1979
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  •  F. No 283/55/79-IT(Inv.), from CBDT—CBDT Bulletin No. XXV/1/81 page 317 - Voluntary Disclosure of Income & Wealth Act, 1976—Issue of Certificates under Section 8(2)—Applications Regarding  Dated 22/11/1979
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  •  1288 - Section 279(2) of the I.T. Act—issue of order under—Procedure to be followed for Instruction regarding  Dated 13/11/1979
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  •  [Board's I/1287-F. No. 404/129/79-ITCC, CBDT—CBDT Bulletin Tech. XXV/270.] - Collection and Recovery of I.T.— Assessee Treated not to be in Default Under the Provisions of Section 220(6) of the I.T. Act, 1961—Adjustment of Refunds U/S 245  Dated 12/11/1979
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  •  I/232-CBDT's letter F. No. 241/23/70-IT (Audit), CBDT Bulletin No. XVI/II/103, page 147. - Delay in Passing Orders by Assessing Officers after Final Hearing—Avoidance of  Dated 23/10/1979
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  •  F. No. 236/70/79—A&PAC-II, from CBDT—CBDT Bulletin No. XXV/I/77—Page 313 - Receipt Audit by C&AG—Proforma Report in cases of Draft Paragraphs—Regarding  Dated 19/10/1979
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  •  1284 - Taxability of City Compensatory Allowance—Appeal/Reference arising out of such Matters—Instructions regarding  Dated 15/10/1979
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  •  1283 - Double Taxation Avoidance Agreement between the Government of India and Malaysia—Taxability of Malaysian Pensions  Dated 11/10/1979
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  •  F. No. 385/37/79-IT (B), CBDT Bulletin No. XXV/I/76 - Arrears of irrecoverable income tax demands — Special measures  Dated 05/10/1979
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  •  1282 - Income-tax Demands Stayed by the Departmental Authorities—Sample Study—Report—Regarding  Dated 04/10/1979
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  •  1281 - Settlement of cases — Chapter XIXA of the Income-tax Act, 1961/Chapter VA of the Wealth-tax Act, 1957—Provisions of Clarifications regarding—  Dated 27/09/1979
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  •  1280 - Formates of Daily Collection Registers and Registers of Daily Refunds— Revision of  Dated 26/09/1979
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  •  1279 - Ensuring Prompt and correct Action on Draft paras to ensure their meaningful discussions by P.A.C.  Dated 24/09/1979
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  •  F. No. 375/37/79-79-IT (B), CBDT Bulletin XXV/1/58 - Reduction of fax arrears demand 1979-80—proposals for write off and scaling down — Regarding  Dated 13/09/1979
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  •  F. No. 10/5/76-WS-DOMS - Recording of the date of receipt of cheques on the challan tendered for payment of any  Dated 16/08/1979
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  •  1275 - Special reserve account under section 36(1)(viii) of the Income-Tax Act, 1961 in the case of Financial Corporation—Clarification regarding  Dated 13/08/1979
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  •  [I/1274 — CBDT F. No. 279/134/79 ITJ, CBDT Bulletin Tech. XXV/151] - Item-6 — Steps to reduce litigation under Direct tax Laws — Minutes of the Conference of Commissioners of Income-tax in May, 1979  Dated 10/08/1979
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  •  1271 - Commissioners' Conference—Para 19.03 of the Minutes—Defects in Drafting the Assessment Order—Lack of Success before the Appellate Authorities—Instructions Regarding  Dated 01/08/1979
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  •  Letter F. No. 385/65/79 — IT(B), CBDT—CBDT Bulletin Tech. Vol. XXV/1/55, page 253 - Liability of the registered firms to retain share of profits of the partners for payment of taxes — Section 182(4) of the Income-tax Act, 1961  Dated 31/07/1979
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  •  1270 - Proposals for revision of the jurisdiction of Cs. I.T.(A)/AACs.— Prompt submission to the Board —Instruction regarding  Dated 27/07/1979
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  •  I/1269 CBDT F. No. 151(4)/79-TPL—CBDT Bulletin Tech. XXV/147 - Voluntary disclosure of income and Wealth Act, 1976—by Legal Representatives in 5¾% Bonds, 1985  Dated 25/07/1979
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  •  1268 - Initiation of penalty proceedings under section 273—Clarification—regarding  Dated 19/07/1979
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  •  I/1263—F. No. 385/30/79-IT (B), CBDT Bulletin No. XXXXV/I/23 - Demand & Collection Register — Writing of-Instructions — Regarding  Dated 07/06/1979
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  •  1262 - Deduction of Income-tax at Source—Section 194BB of the Income-tax Act, 1961—Deduction from Income by way of Winning from Horse Races—Instructions Regarding  Dated 04/06/1979
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  •  1261 - Self assessment, tax under section 140A of the Income-tax Act, 1961—Clarification regarding  Dated 29/05/1979
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  •  F. No. 385/38/75-IT (B) CBDT — CBDT bulletin No. XXV/1/ 28 - Arrear Ledger Account System — Introduction of  Dated 29/05/1979
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  •  I/1260—F. No. 414/3/78-IT(Inv), from CBDT—CBDT Bulletin No. XXV/I/20 Page 60 - High Denomination Bank notes (demonetisation) Act, 1978—Instructions regarding  Dated 26/05/1979
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  •  I/1259—F. No. 404/16/79-ITCC, CBDT Bulletin No. XXV/I/19 - Recovery of Taxes—Rule 73 of the Second Schedule to the Income-tax Act, 1961—Arrest and Detention of a Defaulter in Civil Prison  Dated 18/05/1979
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  •  1259 - Recovery of taxes—Rule 73 of the second schedule to the Income-tax Act, 1961—Arrest and detention of a defaulter in civil prison—Exercise of due care and observance of due judicial process  Dated 18/05/1979
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  •  I/1258—CBDT F. No. 204/2/79-IT(A-II), CBDT Bulletin Tech. XXV/55. - Disallowance of expenditure on advertisements in souvenirs  Dated 15/05/1979
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  •  [Board's I/1256-F. No. 385/101/78-IT(B), from CBDT—CBDT Bulletin No. XXV/I/17 page 53.] - Procedure for Refund of Excess Fee Paid with the Settlement Application under the Income-tax Act/Wealth-tax Act  Dated 08/05/1979
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  •  I/1255—F. No. 458/35/78-FTD,from CBDT—CBDT Bulletin No. XXV/I/16, page 49. - Exemption under Section 10(6)(vii)/(viia) of the Income-tax Act, Foreign Technicians Instructions—Regarding  Dated 08/05/1979
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  •  F. No. 385/40/79-IT(B), CBDT Bulletin XXV/I/56 - Accelerating the pace of collection/reduction of tax arrears modification of administrative arrangements— regarding  Dated 04/05/1979
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  •  I/1253—F. No. 501/10/76-FTD, CBDT Bulletin No. XXV/I/14 - Indo-polish shipping agreement, 1956 taxation of shipping profits—Interpretation thereof  Dated 24/04/1979
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  •  F. No. 385/26/79-IT(B), CBDT Bulletin No. XXV/1/ 25 - Demand & Collection Register-writing of-Instructions — Regarding  Dated 21/04/1979
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  •  (D.O. No. 279/122/78-ITJ - Identification of cases involving substantial question of general importance and grouping of appeals on similar issues  Dated 21/04/1979
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  •  [Board's I/1251-F. No. 212/409/77-ITA-II, from CBDT— CBDT Bulletin No. XXV /I//12-Page 38.] - Expeditious Issue of Direct Refund u/s 239 of the Income-tax Act, 1961—Instructions Regarding—  Dated 12/04/1979
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  •  I/1250—F. No. 375/10/79-IT (B), CBDT Bulletin No. XXV/1/11 - Write off-Income-tax Arrears— Liberalisation of procedure in respect of cases which are required to be considered by the local Committees — Instructions regarding  Dated 11/04/1979
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  •  I/1249—F. No. 246/127/78-A&PAC-1, from CBDT—CBDT Bulletin No. XXV/1/10 Page 36 - Proper correlation between IT/WT/GT records relating to the assesses  Dated 11/04/1979
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  •  1247 - Writ petitions against Income-tax proceedings — grant of stay orders by the High Courts — remedial measures — consideration of  Dated 09/04/1979
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  •  1245 - Production of Records to revenue Audit Parties, regarding Acquisition proceedings under Chapter XXA of I.T. Act, 1961  Dated 08/04/1979
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  •  I/1246-F. No. 283/7/77-IT(Inv.), from CBDT—CBDT Bulletin No. XXV/1/I page 28 - Voluntary Disclosure of Income & Wealth Act, 1976—Declarations regarding voluntarily disclosed Income under section 3(1)—declaration from not properly filled in—Instructions regarding  Dated 06/04/1979
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  •  F. No. 370/4/79-IT(B), CBDT-CBDT Bulletin XXIV/1/151 - Delays in clearing of Cheques and receipt of Bank scrolls and Challans relating to payment of Direct Taxes — Instruction issued by the Reserve Bank of India  Dated 01/03/1979
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  •  I/1230—CBDT F. No. 275/164/76-ITB, —CBDT Bulletin Tech. XXIV/ page 346 - Tax deducted at Source—Interpretation of provision of section 199 of the Income-tax Act, 1961—Clarification regarding—  Dated 10/01/1979
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  •  I/1228—F. No. 403/53/78-ITCC, from CBDT—CBDT Bulletin No. XXIV/I/132 page 337 - Draft para 376 of C&AG's Report for 1977-78 Working of the provisions of advance tax—Regarding  Dated 05/01/1979
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  •  F. No. 385/109/78-(B), from CBDT—CBDT Bulletin No. XXIV/I/20—Page 313 - Verification of Demands before Issue of Recovery Certificates—Regarding  Dated 22/12/1978
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  •  1215 - Deduction of Tax at Source from Interest other than 'Interest on Securities'—Section 194A of the Income-tax Act, 1961—Clarification Regarding  Dated 08/11/1978
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  •  F. No. Audit-9/78-79/DIT, from Directorate of Inspection (Income-tax) — CBDT Bulletin Tech. XXIV/I/124, page 323 - Treatment to cross transfers of gift-failures to club income U/S 64(1)(vii) of the I.T. Act, 1961 — Instructions regarding  Dated 08/11/1978
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  •  1778 - 1778, dated 4-11-1987  Dated 04/11/1978
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  •  1184 - Contributions to the Air Force Group Insurance Scheme and Naval Group Insurance Scheme— Allowability of relief under Section 80C of the Income Tax Act, 1961  Dated 08/06/1978
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  •  1183 - Assessments of sugar mills—Instructions regarding  Dated 07/06/1978
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  •  1182 - Rule Authorising Payment of Pension on Leaving Service—Superannuation Fund—Approval under Part B of Fourth Schedule to I.T. Act—Clarification Regarding  Dated 07/06/1978
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  •  [I/1192—F. No. 400/13/78—ITCC, CBDT Bulletin Tech. XXIV/172.] - Interest charged under section 220 of the Income-tax Act, 1961 — Reduction/Waiver through an order under section 264  Dated 03/06/1978
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  •  1180 - Search & Seizure cases—Instructions regarding  Dated 01/06/1978
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  •  F/No/380/8/78-IT(B), from Central Board of Direct Taxes—CBDT Bulletin No. XXIV/1/40 page 88 - Payment of advance-tax—changes in Existing provisions with effect from 1-6-1978—regarding  Dated 31/05/1978
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  •  1179 - Audit Objections—Remedial Measure-Proper Choice of  Dated 23/05/1978
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  •  1175 - Liability to assessment—Profits—Made by—Subscribers of Chit Funds—Questions regarding  Dated 16/05/1978
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  •  1173 - Summary Assessment Scheme—Sample scrutiny of—Regarding.  Dated 08/05/1978
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  •  1168 [F. NO. 458/14/76-FTD] - Exemption of remuneration of foreign technicians under sub-clauses (vii) and (viia) of clause (6)  Dated 03/05/1978
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  •  1167 - Sections 144A and 144B of the Income-tax Act, 1961—Clarification regarding  Dated 29/04/1978
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  •  1166 - Allotment of permanent account number to taxpayers and others—Instructions regarding  Dated 25/04/1978
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  •  1165 - Minutes of 10th weekly meeting of officers in the room of Finance Minister held on 27-3-78  Dated 25/04/1978
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  •  I/1163—CBDT F. No. 206/76-77-ITA/II, CBDT Bulletin Tech. XXIV/43. - Section 40A(3)—Exemption limit—Rule 6DD—Fish and Fish Products—Whether prawns are fish—Regarding  Dated 07/04/1978
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  •  1162 - Shipping business of Non-residents—Sections 44B & 172 of the Income Tax Act, 1961  Dated 06/04/1978
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  •  [F No. 212/219/78-ITA-II, from Central Board of Direct Taxes, Vol. XXIV No. 1.] - Expeditious Issue of Refund-Payment of Interest on Delayed Refunds-Instructions Regarding—  Dated 06/04/1978
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  •  1161 - Registration under section 185/184(7) of Income Tax Act, 1961—Minor admitted to the benefits of partnership  Dated 04/04/1978
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  •  1159 - Meaning of the word "interest" is section 2(28A) of the Income-tax Act, 1961—Clarification regarding  Dated 27/03/1978
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  •  1158 - Stay of Demand disputed in appeals before the A.A.Cs—Clarification regarding  Dated 27/03/1978
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  •  F. No. 201/32/78-ITA-II, from Central Board of Direct Taxes-CBDT Bulletin No. XXIII/I/159, page 607 - Summary Assessment Scheme—Sample scrutiny of cases completed under section 143(1) during the financial year 1976-77—Regarding  Dated 22/03/1978
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  •  [Board's I/1157-F. No. 228/5/78-IT (A-II), from CBDT— CBDT Bulletin No. XXIII/I/152—page 592.] - Refunds-Whether should be issued when Reassessment Proceedings are Pending—  Dated 21/03/1978
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  •  1156 - Prosecution for wilful attempts to evade payment of tax, Penalty or interest  Dated 14/03/1978
    Prosecution for wilful attempts to evade payment of tax, Penalty or interest Instruction No. 1156F. No. 285/362/77-IT (Inv.) dated 14-3-1978 from Central Board of Direct TaxesCBDT Bulletin No. XX... Read More
  •  1155 - Deduction in respect of profits and gains from new industrial undertakings—Six per cent per annum on the capital employed  Dated 13/03/1978
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  •  1153 - Summary Assessment Scheme  Dated 24/02/1978
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  •  1152 - Section 226(3)—Issue of Garnishee Notice under Clause (1)—Denial by Garnishee under Clause (VI)—Intimation of such Denial to the Assessee—  Dated 23/02/1978
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  •  1151 - Scheme for acceptance of income tax and other Direct Taxes by public sector banks— special arrangements for receipt of bank scrolls and challans during the last fortnight of March  Dated 16/02/1978
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  •  1150 - NO OBJECTION CERTIFICATE—IN RESPECT. OF REMITTANCES—  Dated 14/02/1978
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  •  1149 - Report of the Committee on Income tax arrears-measures to streamline machinery for collection of arrear demand-and to expedite write off irrecoverable demands  Dated 10/02/1978
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  •  I/1148—CBDT F. No. 267/482/77—ITJ (Part), CBDT Bulletin Tech. XXIII/582 - Charitable Trust—Requirement of filing audit report in Form 10B—Section 12A(b)—Instructions regarding  Dated 09/02/1978
    Charitable TrustRequirement of filing audit report in Form 10BSection 12A(b)Instructions regarding. I/1148CBDT F. No. 267/482/77ITJ (Part), dated 9-2-1978CBDT Bulletin Tech. XXIII/582. The Boar... Read More
  •  I/1147-CBDT D/No. 441/2/76-FTD,CBDT Bulletin Tech. XXIII/578. - Assessment of Non-Resident Companies—Powers of the I.T.O. to call for head office books of account in support of head office expenses.  Dated 03/02/1978
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  •  1146 - Valuation of perquisite—Rent free accommodation—Treatment of  Dated 27/01/1978
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  •  I/1145—CBDT F. No. 200/6/78-IT(AI), CBDT Bulletin Tech. XXIII/574. - Sale of vehicles by an employer to its employees—Valuation of perquisites  Dated 27/01/1978
    Sale of vehicles by an employer to its employeesValuation of perquisites I/1145CBDT F. No. 200/6/78-IT(AI), dated 27-1-1978CBDT Bulletin Tech. XXIII/574. The sale of transport vehicles/furnitur... Read More
  •  I/1144—CBDT F. No. 200/116/77-IT(AI), CBDT Bulletin Tech. XXIII/572. - Deduction from salaries—Standard deduction under section 16(i) of the Income Tax Act, 1961  Dated 27/01/1978
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  •  1143 - Superannuation Fund—Approval of—Membership of a Director—Rule 86 of the Income Tax Rules, 1962—Clarification regarding  Dated 25/01/1978
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  •  I/1142—CBDT F. No. 281/40/77-IT (Inv.), CBDT Bulletin Tech. XXIII/569 - Section 271(4A)/273A(1) of the Income-tax Act—scope and applicability.  Dated 25/01/1978
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  •  1141 - Proceedings under Chapter XXA of the Income-tax Act, 1961 — effect of urban land (ceiling  Dated 24/01/1978
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  •  F. No. 282/21/77-IT (Inv.), from Central Board of Direct Taxes-CBDT Bulletin No. XXIII/1/157-page 604 - Settlement applications — Second proviso to section 245D(1) of the Income-tax Act—Clarification regarding—  Dated 21/01/1978
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  •  1134 - Judgment of the Supreme Court in Addl. CIT Gujarat Vs. Chandravilas hotel (Civil suit nos. 1649 and 1650 (T) of 1973) decided on 1-8-1977—Instructions regarding  Dated 09/01/1978
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  •  1133 - Tax Deducted at source from "Salaries"—Enforcement of Legal Provisions—Instructions Regarding  Dated 06/01/1978
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  •  1132 - Availability of Exemption in the Head of Charitable trusts of amount paid as donations to the other Charitable Trust.  Dated 05/01/1978
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  •  1130 - Sale of house property/building—Capital gains under the Income-tax Act, 1961—Short term or long term—Clarification regarding  Dated 04/01/1978
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  •  F. No. Audit 9/77-78/DIT/2, from Directorate of Inspection (Income-tax)—C.B.D.T. Bulletin No. XXIII/I/124, page 515 - Quota of Disposals by Special Audit Parties  Dated 29/12/1977
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  •  F No. Audit /9/77-78/DIT, C.B.D.T. Bulletin No. XXIII/I/123 - Payments to contractors—deduction of tax at source under section 194C & furnishing of statements by contractors under section 285A—Verification of & consequential action  Dated 28/12/1977
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  •  I/1227—F. No. 400/61/75—ITCC, from CBDT—CBDT Bulletin No. XXIV/I/114 Page 296 - Waiver/Reduction of Interest Chargeable under Section 215/217 of Income-Tax Act, 1961— Reference by the Income Tax Officer to the Higher Authorities—Instructions Regarding  Dated 27/12/1977
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  •  1129 - Measures for expediting assessment under summary assessment scheme  Dated 27/12/1977
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  •  D.O.F. No. 370/88/77-IT(B), Central Board of Direct Taxes, CBDT Bulletin No. XXIII/1/119 - Avoidance of delay in distribution of challans and entry in demand and collection register  Dated 27/12/1977
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  •  1127 - Payment of levy for Non-fulfilment of the quota of production of specified cloth—Cotton Textiles (Control) Order, 1948  Dated 24/12/1977
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  •  F. No. Audit-9/78/DIT, CBDT Bulletin No. XXIII/1/122 - Checking of assessments pursuant to orders under section 271(4A) (Now 273(A)) or corresponding provisions of the Wealth-tax Act.  Dated 24/12/1977
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  •  1126 - Details of tax calculations and rebates—Intimation to the assessees—Issue of ITNS—150/150A  Dated 19/12/1977
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  •  1124 - Applications for exemption under section 80G of the I.T. Act, 1961—Delay regarding  Dated 13/12/1977
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  •  1123 - Payments made by textile mills for transfer of their obligation to produce controlled cloth  Dated 13/12/1977
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  •  1122 - Targets of budget collectionsof Income-tax, corporation-tax: and Interest-tax of Miilti Commissioners Charges — fixing of.  Dated 12/12/1977
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  •  I/1121 — CBDT F. No. 200/88/75-IT(AI), CBDT Bulletin Tech. XXIII/485. - Exemption from payment of Income-tax on salaries of members of religious congregations  Dated 05/12/1977
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  •  1118 - Application of correct rates of Income Tax and Wealth Tax in respect of the HUF's which have at least one member having Taxable Income/Wealth for the assessment year.  Dated 16/11/1977
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  •  1117 - Departmentalisation of Receipts Accounting—Arrangements for getting Credit of Tax Deducted at source by State Governments Departments—Procedure within the Income-tax Departments  Dated 16/11/1977
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  •  1116 - Deduction in respect of profits and gains of new industrial undertakings, etc.—Section 80J of the Income-tax Act, 1961—Instructions regarding  Dated 15/11/1977
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  •  1125 - Contribution to the Army Group Insurance Scheme Fund—Allowability of relief under Section 80C of the Income-tax Act, 1961  Dated 13/11/1977
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  •  1115 - Income-tax Verification/Clearance Certificate—Production of—By Importers—Change in Procedure—Regarding—  Dated 09/11/1977
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  •  1114 - Payment of tax before appeal to the Appellate Assistant Commissioner is admitted — Instruction regarding  Dated 08/11/1977
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  •  I/1112—CBDT F. No. 194/16/77-IT(AI), CBDT Bulletin Tech. XXIII/330 - Exemption under Section 10(22)/(22A) of the Income-tax Act, 1961—Instructions Regarding  Dated 29/10/1977
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  •  Letter from CBDT—F. No. 275/23/77-IT(B), from Department of Revenue, C.B.D.T. Bulletin No. XXIII/I/116—Page 493. - Tax deducted at source and Accounting of the collections of Surcharge (Union)  Dated 18/10/1977
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  •  Letter F. No. 180/85/77-IT(AI), from Central Board of Direct Taxes—CBDT Bulletin No. XXIII/I/117, page 495 - Exemption of Income-tax—Grant to Institutions carrying on the production of Khadi and Village Industries—Section 11 of I.T. Act, 1961—assessment year 1974  Dated 18/10/1977
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  •  1109 - Summary assessment—Expeditious disposal of—Formation of special squad—Instructions regarding  Dated 11/10/1977
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  •  I/1108 — CBDT F. No. 286/97/75-IT (Inv.), CBDT Bulletin Tech. XXIII/323 - Order under section 132(3) — Deposits in Banks — Clarification regarding  Dated 06/10/1977
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  •  1106 - General survey — Out-door operations —Programme of.  Dated 05/10/1977
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  •  I/1105—CBDT F. No. 267/127/76-ITJ, CBDT Bulletin Tech. XXIII/309 - Assessment—Central and State Warehousing Corporations—Whether entitled to exemption under Section 10(29) of the Income-tax Act, 1961  Dated 04/10/1977
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  •  1104 - Central Information Branches —Collection, collation and dissemination of information — Instructions regarding  Dated 03/10/1977
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  •  Letter F. No. 10/3/76-WS-DOMS/5273 - Procedure for Receipt and Filing of Tax Return  Dated 03/10/1977
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  •  F. No. 206/39/77-ITA-II. from CBDT Bulletin No. XXIII/I/73, page 244 - Payment of sum exceeding Rs. 2,500 made otherwise than by way of crossed cheque or crossed bank draft—Guidelines regarding working of  Dated 29/09/1977
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  •  I/1102-CBDT F. No. 204/42/77-ITA-II, CBDT Bulletin Tech. XXIII/221 - Income of authors from royalty and writings—Allowance of expenditure  Dated 28/09/1977
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  •  1/1103—CBDT F. No. 403/4/77-ITCC, CBDT Bulletin Tech. XXIII/ 222 - Representation by chartered accountants before the tax recovery officers in recovery proceedings  Dated 28/09/1977
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  •  I/1101—CBDT F. No. 400/61/75—ITCC —CBDT Bulletin Tech. XXIII/ 220 - Waiver/Reduction of Interest Payable under Section 215/217—Reference by the Income-Tax Officers to the Higher Authorities  Dated 27/09/1977
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  •  F. No. 207/14/76-ITA-II, CBDT—CBDT Bulletin No. XXIII/I/71 - Capital Gains Tax on the sale of House Property under section 54 of the I. T. Act, 1961  Dated 24/09/1977
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  •  I/1100—CBDT F. No. 285/373/77-IT(Inv.), CBDT Bulletin Tech. XXIII/218 - Prosecution for wilful attempts to evade payment of tax penalty or interest or for wilful attempts to evade any tax, penalty or interest and for wilful failure to  Dated 23/09/1977
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  •  F. No. M-30/100/77/DIT, from Directorate of Inspection (Income Tax)— Bulletin No. XXIII/I/88, page 286 - Recommendations of the PAC in 117th Report Para 1.197—Implementation of—Checking of Development rebate and depreciation in important cases by Inspecting Assistant Commissioners  Dated 23/09/1977
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  •  F. No. Audit 9/77-78/DIT, from DI(IT)—Bulletin No. XXIII/I/87, page 284 - Internal Audit & Receipt Audit Effective supervision by IAC (Audit)  Dated 21/09/1977
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  •  1099 - Assessment of senior executives of companies  Dated 20/09/1977
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  •  I/1098— F. No. 185/360/76-IT(AI) from CBDT— CBDT Bulletin No. XXIII/I/56, page 214 - Transfer of cases — Sections 124 and 127(1) of the Income-tax Act, 1961  Dated 19/09/1977
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  •  1097 - Depreciation and Development rebate on plant and machinery purchased on hire-purchase system  Dated 19/09/1977
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  •  F. No. 385/81/76-ITB, CBDT bulletin No. XXIII/I/ 70 - Demand & Collection Register — Writing; of Instructions Regarding  Dated 07/09/1977
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  •  I/1212—F. No. 370/50/77-IT(B), CBDT Bulletin No. XXIV/I/100, Page 272 - Budget Estimates of Income-tax, Corporation-tax and Interest-tax-due dates for submission—Changes in  Dated 02/09/1977
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  •  F. No. Audit 9/77-78/DIT, from Directorate of Inspection (Income-tax)—Bulletin No. XXIII/I/85, page 275 - Registers to be maintained by Chief Auditors and IACs (Audit)  Dated 31/08/1977
    Registers to be maintained by Chief Auditors and IACs (Audit) F. No. Audit 9/77-78/DIT, dated the 31st August, 1977 from Directorate of Inspection (Income-tax)Bulletin No. XXIII/I/85, page 275 I... Read More
  •  I/1092—F. No. 484/24/76-FTD, from CBDT—CBDT Bulletin No. XXIII/I/52 page 209 - NO OBJECTION CERTIFICATE—STANDARDISATION OF FORM  Dated 30/08/1977
    NO OBJECTION CERTIFICATESTANDARDISATION OF FORM (I/1092F. No. 484/24/76-FTD, dated the 30th August, 1977 from CBDTCBDT Bulletin No. XXIII/I/52 page 209.) Reference is invited to Board's Instruct... Read More
  •  I/1091-F. No. 246/30/77-A&PAC-II, CBDT Bulletin No. XXIII/I/51, page 208. - Rectification of Mistakes—Instructions regarding Timely Disposal of  Dated 30/08/1977
    Rectification of MistakesInstructions regarding Timely Disposal of I/1091-F. No. 246/30/77-APAC-II, dated the 30th August, 1977 CBDT Bulletin No. XXIII/I/51, page 208. The Board desire that all... Read More
  •  I/1090—F. No. 506/51/75-FTD, CBDT Bulletin No. XXIII/I/50, page 206 - Double Taxation Relief under section 91 of the Income Tax Act, 1961—Clarification Regarding  Dated 22/08/1977
    Double Taxation Relief under section 91 of the Income Tax Act, 1961Clarification Regarding I/1090F. No. 506/51/75-FTD, dated the 22nd August, 1977-CBDT Bulletin No. XXIII/I/50, page 206 The inc... Read More
  •  F. No. R.A. 9/320/76/DIT, from Directorate of Inspection (Income-tax)—Bulletin No. XXIII/I/84, page 274 - Remedial Action in respect of cases where the Audit Objection is not accepted by the CBDT  Dated 22/08/1977
    Remedial Action in respect of cases where the Audit Objection is not accepted by the CBDT. F. No. R.A. 9/320/76/DIT, dated the 22nd August, 1977 from Directorate of Inspection (Income-tax)Bulleti... Read More
  •  F. No. Audit-9/77-78/DIT, dated the 20th August, 1977 from DI(IT) Bulletin No. XXV/I/29 page 79 - Voluntary disclosure of Income & Wealth, Act, 1976—refund of amounts invested in 5¾% Bonds, 1985  Dated 20/08/1977
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  •  F. No. Audit—9/77-78/DIT, from DI(IT) Bulletin No XXIII/I/83, page 264 - Voluntary Disclosure of Income and Wealth Act, 1976—Checking of Declarations and connected Records, by the Internal Audit.  Dated 20/08/1977
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  •  (F. No. Audit 9/77-78/4/DIT, from DI(IT)—Bulletin No. XXIII/I/82, page 261.) - Receipt Audit—Follow up of—Decisions on the Recommendations of the study Group IACs (Audit) and others which met at Delhi from 16th to 21st May, 1977  Dated 19/08/1977
    Receipt AuditFollow up ofDecisions on the Recommendations of the study Group IACs (Audit) and others which met at Delhi from 16th to 21st May, 1977 (F. No. Audit 9/77-78/4/DIT, dated the 19th Aug... Read More
  •  Audit 9/77-78/I/DIT, from DI(IT)—Bulletin No. XXIII/I/81, page 256 - Internal Audit Decisions on the Recommendations of Study Group of IACs (Audit & others) which met at Delhi from 16th to 21st May, 1977  Dated 19/08/1977
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  •  F. No. Audit 9/77-78/2/DIT, from DI(IT)—Bulletin No. XXIII/I/80, page 255 - QUARTERLY BULLETIN OF IMPORTANT OBJECTIONS RAISED BY INTERNAL AUDIT PARTIES AND RECEIPT AUDIT PARTIES  Dated 19/08/1977
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  •  F. No. Audit 9/77-78/DIT, from Directorate of Inspection (Income-tax)—CBDT Bulletin No. XXIII/I/79 page 255 - Receipt Audit Objections—Procedural Lapses accepted by the Department—Revenue effect not accepted being Hypothetical—Whether can be treated as settled  Dated 18/08/1977
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  •  (I/1089—F. No. 200/71/76-IT(AI), from CBDT—CBDT Bulletin No. XXIII/1/49 page 204.) - Passing and Serving orders by Appellate Assistant Commissioners—Promptness in— Instruction Regarding—  Dated 12/08/1977
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  •  I/1088 F. No. 200/71-IT(AI), from CBDT—CBDT Bulletin No. XXIII/I-48, page 202. - Deduction of Tax at source from salaries of High Court Judges—Exemption under section 10(14) of the Income-tax Act, 1961 in respect of conveyance allowance paid to High Court Judges  Dated 12/08/1977
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  •  I/1087 F. No. 385/63/73-IT(B) dated the 10th August, 1977 from CBDT—CBDT Bulletin No. XXIII/I/47 - Publication of names under section 287 of Income-Tax Act, 1961 of all individuals, Hindu Undivided Families assessed on an Income of over Rs. 2 lakhs and names of all firms  Dated 10/08/1977
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  •  1086 - Income-tax (Budget) Section  Dated 10/08/1977
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  •  I/1085 F. No. 385/63/73-IT(B), CBDT Bulletin No. XXIII/I/45 - Publishing of names of Tax Defaulters under section 287 of Income-tax Act, 1961—Guidelines Regarding.  Dated 10/08/1977
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  •  F. No. 385/63/73-IT(B), CBDT Bulletin No. XXIII/II/68 - Publishing of names of Tax Defaulters under section 287 of Income-tax Act, 1961—Instructions Regarding  Dated 10/08/1977
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  •  I/1084 — F. No. 411/6/77-IT(Inv.), from the CBDT—CBDT Bulletin No. XXIII/I-44, page 182 - Applications under section 132(11) of the Income-tax Act, 1961—Instructions for prompt Disposal and Maintenance of register for keeping a watch  Dated 09/08/1977
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  •  I/1083—CBDT F. No. 285/362/77-IT (Inv.), CBDT Bulletin Tech. XXIII/181 - Prosecution for wilful attempts to evade payment of tax penalty or interest or for wilful attempts to evade any tax,  Dated 06/08/1977
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  •  I/1082-CBDT F. No. 279/70/77—ITJ, CBDT Bulletin Tech. XXIII/179. - Registration under section 185/184(7) of Income Tax Act, 1961— Minor admitted to the benefits of partnership—Necessity for fresh deed on attainment of majority—Clarification regarding  Dated 04/08/1977
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  •  1081 - Relief in respect of Capital gains arising from the transfer of house property used for residence - Provisions of Section 54 of Income Tax Act, 1961—Applicability to H.U.Fs.  Dated 03/08/1977
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  •  I/1078-F. No. 236/137/76-A & PAC-II, from CBDT-CBDT Bulletin No. XXIII/I/38, page 170 - Section 141A—Provisional assessment for refund—Instructions regarding  Dated 22/07/1977
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  •  1079 - Intelligence wing — Working of — Guidelines regarding  Dated 21/07/1977
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  •  1077 - Application to the Settlement Commission — Report to be sent by Commissioner u/s 245D.  Dated 16/07/1977
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  •  1076 - Provisional assessment for refund under section 141A read with Sec. 72A of the Income-tax Act, 1961—Clarification regarding  Dated 12/07/1977
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  •  I/1074-F. No. 237/16/76-A&PAC-II, from CBDT-CBDT Bulletin No. XXIII/I/35, page 166 - Summary assessment scheme—Sample scrutiny—Sampling procedure  Dated 07/07/1977
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  •  I/1073—F. No. 501/1/73-F.T.D., dated the 6th July 1977 from CBDT—CBDT Bulletin No, XXIII/I/34 - Agreement on merchant shipping with the Union of Soviet Socialist Republics for Avoidance of double taxation with respect to taxes on income  Dated 06/07/1977
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  •  DOMS Circular No. 20 - Procedure for Receipt & Filing of Tax Returns  Dated 05/07/1977
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  •  F. No. Audit 9/77-78/D.I.T., from DI(IT) Bulletin No. XXIII/I/77, page 251 - Internal Audit-Necessity to verify whether Assessments have been made after taking into Account Information available on Record  Dated 05/07/1977
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  •  I/1072-F. No. 237/16/76-A&PAC-II, from CBDT-CBDT Bulletin No. XXII/I/33, page 153 - Summary assessment scheme—Sample scrutiny—Sampling procedure  Dated 01/07/1977
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  •  1071 - Production of Records to Revenue. Audit Parties  Dated 28/06/1977
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  •  1070 - How deduction of debts, which are secured on, or have been incurred in relation to property which is partly exempt, is to be allowed under clause (m)  Dated 28/06/1977
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  •  1069 - The Constitution (Forty-second Amendment) Act, 1976  Dated 28/06/1977
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  •  1068 - Voluntary Disclosure of Income and Wealth, Act, 1976—Declarations made under section 3(1) in respect of Voluntary disclosed Income—Follow-up action.  Dated 25/06/1977
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  •  1067 - Stay of demand disputed in appeals before AACs—Clarification regarding—  Dated 21/06/1977
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  •  1066 - Assessment of Political Parties—Regarding  Dated 17/06/1977
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  •  I/1065—CBDT F No. 204/35/75-ITA II, CBDT Bulletin Tech. XXIII/36 - Export promotion fund of Indian Cotton Mills Federation—Contribution to and subsidies/Incentives received from—By Textiles Mills  Dated 17/06/1977
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  •  1064 - Section 69D of the Income-tax Act—Clarification regarding  Dated 16/06/1977
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  •  F. No. Audit 9/77-78/DIT, from Directorate of Inspection (Income-tax) Bulletin No. XXIII/I/29, page 117 - C&A.G's Report delete for the Year 1975-76—Irregularities Noticed in Salary Circles  Dated 30/05/1977
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  •  F. No. Audit-6/77-78/ DIT, from the DI(Income-tax) —CBDT Bulletin No. XXIII/I/27, page 90 - Registers to be Maintained by Income-tax Officers in Connection with Receipt Audit and Internal Audit Objections  Dated 30/05/1977
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  •  1061 - Demand and Collection Registers-writing of-Instruction regarding  Dated 25/05/1977
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  •  1060 [F. No. 309/2/77/ED] - Deceased making gifts attracting section 9/10 and subsequently donee advancing loan of gifted amount to deceased  Dated 23/05/1977
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  •  1058 - Section 119(2)(b) of the Income-tax Act, 1961—Refund claims—Clarification regarding  Dated 13/05/1977
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  •  1057 - Revenue Audit—Mistakes Detected by the C.&AG's Revenue Audit Parties and IAP—Explanations of the Officials Concerned—Instructions Regarding  Dated 07/05/1977
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  •  1055 - NO OBJECTION CERTIFICATE—STANDARDISATION OF FORM  Dated 02/05/1977
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  •  F. No. Audit-9/77-78/DIT, from DI(I.T.)—CBDT Bulletin Tech. XXIII/89. - Excessive payment of salary and perquisites to employees of companies, firms etc, and Directors of Companies  Dated 27/04/1977
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  •  F. No. 438/1 - Press Note from Press Information Bureau particulars of Expenditure and Assets not to be filled in the form of Return  Dated 22/04/1977
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  •  1054 - Allotment of permanent account number—Section 139A of the Income-Tax Act, 1961 read with Rule 114 of the Income-tax Rules, 1962  Dated 18/04/1977
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  •  F. No. Audit-9/77-78/ DIT, DI(Income-tax) —CBDT Bulletin No. XXII/I/25 page 49 - Internal Audit and Receipt Audit—Revision of Monthly and Quarterly Reports to be sent to the Directorate  Dated 12/04/1977
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  •  1053-F. No. 400/29/77-ITCC, Central Board of Direct Taxes Bulletin No. XXIII/1/10 - Payment of taxes — Acceptance of crossed cheques at receipt counters in the Income-tax offices withdrawal of facility  Dated 07/04/1977
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  •  Audit-9/ 77-78/DIT, DI(Income-tax) Bulletin No. XXIII/I/24 page 47 - List of Cases for Checking by IAPs  Dated 07/04/1977
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  •  1052 - Checking of tax calculation—Instructions regarding  Dated 06/04/1977
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  •  I/1051—F. No. 484/18/75-FTD, from Central Board of Direct Taxes—CBDT Bulletin No. XXIII/I/8 page 21 - Remittance of Royalty, Technical Know-how Fee Etc. to Foreigners—Issue of no Objection Certificate—Instructions Regarding  Dated 04/04/1977
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  •  F. No. Audit 19 /76 /DIT, CBDT Bulletin No. XXII/I/171 page 797 - Higher Rate of Development Rebate U/s 33(1)(b)(B)(i)—Item 32 of the Fifth Schedule-Checking of  Dated 30/03/1977
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  •  I/1050—F. No. 207/II/77-ITA-II, CBDT—CBDT Bulletin No. XXII/I/162 - Assessments involving relief under sections 54, 54B and 54D of the Income-Tax Act, 1961—Expeditions completion thereof  Dated 25/03/1977
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  •  1049 - Central Information Branches—Functioning of  Dated 19/03/1977
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  •  F. No. Audit-9/76-77/ DIT, the DI(IT)—CBDT Bulletin No. XXII/I/170, page 796 - Personal Checking of Cases by IACs(A) and ITO(IA)—Reporting and Checking of  Dated 19/03/1977
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  •  I/1048—F. No. 491/2/76-FTD, CBDT Bulletin No. XXII/I/160, page 761 - 141st Section taken Report of the Public Accounts Committee (1974-75) Relating to Para 5.11 of the 119th Report of the PAC (1973-74)  Dated 17/03/1977
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  •  I/1047 — F. No. 385/10/77-IT (B) CBDT — CBDT Bullet in No. XXII/I/ 159 - Scheme for acceptance of Income and other Direct Taxes by public Sector Banks — Special arrangements for Receipt of Bank's scrolls and challans in the last week of March — Regarding —  Dated 17/03/1977
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  •  I/1046—F. No. 238/25/76-A & PAC-I, CBDT—CBDT Bulletin No. XXII/I/158, page 757 - Revenue and Internal Audit Objections—Prompt Remedial Measures—Responsibility of Commissioners/IACs—Instructions Regarding  Dated 15/03/1977
    Revenue and Internal Audit ObjectionsPrompt Remedial MeasuresResponsibility of Commissioners/IACsInstructions Regarding I/1046F. No. 238/25/76-A PAC-I, dated the 15th March, 1977 from CBDTCBDT Bu... Read More
  •  I/1045—F. No. 279/120/76-ITJ, dated the 15th March, 1977 from CBDT—CBDT Bulletin No. XXII/I/157 Page 752 - Cases pending before High Courts—Measures to eliminate waste of time in their disposal-guidelines for the standing counsel of the Department  Dated 15/03/1977
    Cases pending before High CourtsMeasures to eliminate waste of time in their disposal-guidelines for the standing counsel of the Department I/1045F. No. 279/120/76-ITJ, dated the 15th March, 1977... Read More
  •  F. No. Audit-9/76-77/ DIT, from the DI(IT)—CBDT Bulletin XXII/I/169 page 792 - Receipt Audit Objections—Prompt and Appropriate Action in cases involving large revenue Responsibility of Commissioners/IACs—Watch over settlement of  Dated 15/03/1977
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  •  I/1044 — F. No. 414/19/77-IT(Inv.), from CBDT—CBDT Bulletin No. XXII /I-156-Page 751 - The Direct Taxes Enquiry Committee— Recommendation No. 74—Cases requiring detailed investigation and/or involving prosecution  Dated 14/03/1977
    The Direct Taxes Enquiry Committee Recommendation No. 74Cases requiring detailed investigation and/or involving prosecution I/1044 F. No. 414/19/77-IT(Inv.), dated the 14th March, 1977 from CBDTC... Read More
  •  F. No. 10/3/76—WS/DOMS - Procedure for Receipt and Filling of Tax Returns  Dated 14/03/1977
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  •  F. No. 184/69/76-IT(AI), CBDT Bulletin Tech. XXII/767 - Holiday Pay and Leave Travel Concession—Exemption U/s 10(5)(ii) of the I.T. Act, 1961  Dated 09/03/1977
    Holiday Pay and Leave Travel ConcessionExemption U/s 10(5)(ii) of the I.T. Act, 1961 F. No. 184/69/76-IT(AI), dated 9th March, 1977CBDT Bulletin Tech. XXII/767. The exemption u/s 10(5)(ii) of t... Read More
  •  I/1042—F. No. 146/9/77-TPL, CBDT—CBDT Bulletin No. XXII/I/155, Page 751 - Regional Direct Taxes advisory committees—Circulation of Minutes thereof to various Chambers of Commerce, etc.  Dated 25/02/1977
    Regional Direct Taxes advisory committeesCirculation of Minutes thereof to various Chambers of Commerce, etc. I/1042F. No. 146/9/77-TPL, dated the 25th February, 1977 CBDTCBDT Bulletin No. XXII/I... Read More
  •  I/1041—F. No. 204/33/75-ITA-II, CBDT Bulletin No. XXII/I/54, page 750 - Interest on deferred dividends—The companies (Temporary Restriction on Dividends) Amendment Act, 1975—Allowability under section 37(1) of the Income-tax Act, 1961—Rectification of mistake—regarding  Dated 25/02/1977
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  •  1040 - Section 10(6)(i) of the Income-tax Act, 1961 exemption of passage money from Income Tax Conditions—Regarding  Dated 23/02/1977
    Section 10(6)(i) of the Income-tax Act, 1961 exemption of passage money from Income Tax ConditionsRegarding Instruction No. 1040F. No. 457/1/75-FTD, dated 23rd February 1977 from the CBDTCBDT Bul... Read More
  •  1038 - Giving effect to the orders of the Income-tax Appellate Tribunal — Instructions — Regarding  Dated 03/02/1977
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  •  1036 [F. No. 328/98/76-WT] - Mistakes apparent from record - Whether can be treated as such on the basis of decisions of Supreme Court  Dated 24/01/1977
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  •  I/1034-F. No. 237/16/76-A&PAC-II, from CBDT-CBDT Bulletin No. XXII/I/150, page 740 - Criteria for selection of scrutiny cases  Dated 18/01/1977
    Criteria for selection of scrutiny cases I/1034-F. No. 237/16/76-APAC-II, dated the 18th January, 1977 from CBDT-CBDT Bulletin No. XXII/I/150, page 740.] It is clarified that although the cases... Read More
  •  (F. No. Audit/9/76-77/DIT, DI(IT)—CBDT Bulletin No. XXII/I/167, page 791.) - Strengthening of Internal Audit set up in the Income-tax Department—Creation of Special Audit Parties  Dated 03/01/1977
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  •  I/1032—F. No. 275/147/76-IT(B) from CBDT—CBDT Bulletin No. XXII/I/128 page 673 - Deduction of Tax at Source under Sections 194B, 194C and 194D of the Income Tax Act, 1961—Enforcement and Collection  Dated 30/12/1976
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  •  1031 - Section 144B of the Income Tax Act, 1961—Copy of directions issued by the I.A.C. under sub-section (4)—Whether to be supplied to the assessee—Inspections regarding  Dated 20/12/1976
    SECTION 144B Section 144B of the Income Tax Act, 1961Copy of directions issued by the I.A.C. under sub-section (4)Whether to be supplied to the assesseeInspections regarding Instruction No. 1031... Read More
  •  1026 - Instruction No. 1026 F. No. 196/5/76-IT(AI), dated the 20th December, 1976 from Central Board of Direct Taxes  Dated 20/12/1976
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  •  I/1030—F No 283/29/76-IT(Inv.), dated the 17th December 1976 from CBDT—CBDT Bulletin No. XXIII/I/126 page 670 - Voluntary Disclosure of Income and Wealth Act, 1976—Instructions regarding  Dated 17/12/1976
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  •  1029 - Assessment of chit funds—Guidelines regarding  Dated 13/12/1976
    Assessment of chit fundsGuidelines regarding F. No. 169/2/76-IT(AI), dated the 13th December, 1976 from Central Board of Direct Taxes. 1. The Board have further considered the question of asses... Read More
  •  921 - Interest under Sections 215 & 217 of the Income-Tax Act, 1961—Charging of—Clarification Regarding  Dated 12/12/1976
    Interest under Sections 215 217 of the Income-Tax Act, 1961Charging ofClarification Regarding [Instruction No. 921CBDT F. No. 404/81/75ITCC dated 12-12-1976CBDT Bulletin XXI/359.] In cases where... Read More
  •  810 - Revision of orders prejudicial to revenue— Section 263 of Income-tax Act, 1961 — Scope of powers of Commissioners 87th report of public accounts committee (1972-73) — para 2.214  Dated 09/12/1976
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  •  F. No. 283/34/76—(Inv.), from CBDT—CBDT Bulletin No. XXII/I/135 page 717 - Declarations made under the Voluntary Disclosure of Income and Wealth Act  Dated 02/12/1976
    Declarations made under the Voluntary Disclosure of Income and Wealth Act, 197650% of tax due not paid by 31-3-1976 and/or requisite investment in notified securities not made within the specified... Read More
  •  1028 - Shipping business of non-residents—Section 172 of the Income-tax Act, 1961—Issue of notice for payment of advance tax—Instructions regarding  Dated 24/11/1976
    Shipping business of non-residentsSection 172 of the Income-tax Act, 1961Issue of notice for payment of advance taxInstructions regarding Instruction No. 1028, dated 24-11-1976F. No. 480/5/76-FTD... Read More
  •  1027 - Deduction of Tax at source from Salaries paid to Foreign Technicians receiving Tax free  Dated 23/11/1976
    Deduction of Tax at source from Salaries paid to Foreign Technicians receiving Tax free SalaryInstructions Regarding Instruction No. 1027CBDT letter F. No. 237/4/75-A PAC II, dated 23-11-76CBDT... Read More
  •  1025 - Exemption to charitable and religious institutions under section 11 of the Income-tax Act, 1961—Applicability of these provisions to institutions entitled to exemptions under specific  Dated 15/11/1976
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  •  1024 - Charitable Purpose u/s 2(15) of the I.T. Act, 1961—Meaning of the Expression "Not Involving the Carrying on of any Activity for Profit"—Supreme Court Judgments  Dated 09/11/1976
    Charitable Purpose u/s 2(15) of the I.T. Act, 1961Meaning of the Expression Not Involving the Carrying on of any Activity for ProfitSupreme Court Judgments Instruction No. 1024F. No. 279/105/76-I... Read More
  •  I/1023—F. No. 228/36/73-ITA.II, from CBDT—CBDT Bulletin No. XXII/I/119, page 660. - Benefit, Amenity or perquisites allowed to employees by companies—Restriction imposed by section 40(c)(iii)/40(a)(v) of the Income-tax Act, 1961—Clarification regarding  Dated 09/11/1976
    Benefit, Amenity or perquisites allowed to employees by companiesRestriction imposed by section 40(c)(iii)/40(a)(v) of the Income-tax Act, 1961Clarification regarding I/1023F. No. 228/36/73-ITA.I... Read More
  •  1022 - Levy of interest for failure to deposit the provident fond contribution with Regional Provident Fund Commissioner  Dated 09/11/1976
    Levy of interest for failure to deposit the provident fond contribution with Regional Provident Fund CommissionerWhether allowable under section 37(1) of the Income-tax Act, 1961 Instruction No.... Read More
  •  1020 - Direct reference to the Supreme Court under section 257 of the Income-tax Act, 1961  Dated 05/11/1976
    Direct reference to the Supreme Court under section 257 of the Income-tax Act, 1961 Recommendation of the Direct Taxes Enquiry Committee Recommendation No. 442 (Para. 6.154) Follow up action regar... Read More
  •  1019 - Computation of capital employed in an industrial undertaking for the purposes of section 80J of the Income-tax Act, 1961—Rule 19A—Clarification thereof  Dated 28/10/1976
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  •  CBDT—F. No. 415/15/76-I.T.(Inv.), Bulletin No. XXI1/1/133, page 716 - Survey operations in the Income-tax Deptt. - Potentially Fruitful Areas of Enquiry  Dated 25/10/1976
    Survey operations in the Income-tax Deptt. - Potentially Fruitful Areas of Enquiry. CBDTF. No. 415/15/76-I.T.(Inv.), dated 25-10-76 Bulletin No. XXI1/1/133, page 716 The ITOs should get lists o... Read More
  •  F. No. 236/272/74-A & PAC-II, CBDT—CBDT Bulletin No. XXII/I/131, page 715 - Revenue Audit Objections—Prompt and Appropriate Remedial Measures—Responsibility of Commissioners/Inspecting Assistant Commissioners—Instructions Regarding—  Dated 12/10/1976
    Revenue Audit ObjectionsPrompt and Appropriate Remedial MeasuresResponsibility of Commissioners/Inspecting Assistant CommissionersInstructions Regarding (Advance copies of Objections to Commission... Read More
  •  F. No. 221/3/76-IT A. II from CBDT—CBDT Bulletin No. XXII/I/130, page 714 - Income-tax Clearance Certificate—Measure to ensure that Government Surpluses are not sold to Individuals/Parties not Clearing their Income-tax Dues—Regarding  Dated 10/10/1976
    Income-tax Clearance CertificateMeasure to ensure that Government Surpluses are not sold to Individuals/Parties not Clearing their Income-tax DuesRegarding F. No. 221/3/76-IT A. II dated the 10th... Read More
  •  I/1017 F. No. 174/18/76-IT(AI), CBDT —CBDT Bulletin Tech. XXII/656 - Encashment of accumulated leave—Relief under section 89(1) of the Income tax Act, 1961— Admissibility regarding  Dated 07/10/1976
    Encashment of accumulated leaveRelief under section 89(1) of the Income tax Act, 1961 Admissibility regarding I/1017 F. No. 174/18/76-IT(AI), dated 7-10-1976-CBDT CBDT Bulletin Tech. XXII/656 T... Read More
  •  1016 - Eligibility for the purpose of tax relief under Section 80C of the deposits made by a guardian in a Public Provident Fund in the name of minor child—Clarification regarding  Dated 05/10/1976
    Eligibility for the purpose of tax relief under Section 80C of the deposits made by a guardian in a Public Provident Fund in the name of minor childClarification regarding. Instruction No. 1016F.... Read More
  •  1015 - Withdrawal of development rebate under section 34(3)(b)/155(5) on dissolution of firm—Instruction No. 695 dated 29-5-1974—Modification regarding  Dated 05/10/1976
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  •  1014 - Capital gains—Transfer of Rubber Trees on sale of Rubber Estates—Whether agricultural sand—Clarification regarding  Dated 30/09/1976
    Capital gainsTransfer of Rubber Trees on sale of Rubber EstatesWhether agricultural sandClarification regarding Instruction No. 1014CBDT F. No. 207/II/76-I.T., A-II, dated 30th September 1976CBDT... Read More
  •  I/1013—CBDT F. No. 500/9/76-FTD, CBDT Bulletin Tech. XXII/582 - Claim towards "Head office expenses" by foreign concerns—Scrutiny of  Dated 30/09/1976
    Claim towards Head office expenses by foreign concernsScrutiny of I/1013CBDT F. No. 500/9/76-FTD, dated 30-9-1976CBDT Bulletin Tech. XXII/582. It has been decided that the Reserve Bank of India... Read More
  •  Letter F. No. Audit-9/ 76-77 /DIT/13974, DI(IT) to all Cs.I.T. CBDT Bulletin No. XXII/I/III page 637 - Sanction of Special Internal Audit Parties Re-Arrangement of Work Consequential Modification and Rationalisation of Forms of Internal Audit Progress Report  Dated 27/09/1976
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  •  1012 - Assessment cancelled or set aside by Commissioner.of Income-tax under section 263 of the Income-tax Act with directions to make fresh assessment — when refund becomes due — Clarification regarding  Dated 24/09/1976
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  •  I/1011—CBDT F. No. 202/49/75-ITA-II, CBDT Bulletin Tech. XXII/579 - Fork-Lift-Trucks—Allowance of Development Rebate—Whether Road Transport Vehicle - Clarification regarding  Dated 24/09/1976
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  •  1010 - Double Taxation Avoidance Agreement with Japan  Dated 22/09/1976
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  •  I/1009—CBDT F. No. 180/13/75-IT(AI), CBDT Bulletin Tech. XXII/575 - Validity of partnership firm having more than 20 persons as partners including minors—section 11(2) of the Companies Act Clarification regarding  Dated 21/09/1976
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  •  1008 - Section 80-O of the Income-tax Act, 1961—Scope of tax concession—Clarification regarding  Dated 18/09/1976
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  •  I/1006-CBDT. F. No. 237/20/75-A&PAC-II, CBDT Bulletin Tech. XXII/572 - 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 Income-tax Act, 1961—Guidelines thereof—Regarding  Dated 14/09/1976
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  •  1005 - Jurisdiction—Issue of notification orders by various Sections of the Board  Dated 13/09/1976
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  •  F. No. Audit-9/76-77/DIT, DI(IT) to all Cs.I.T. CBDT Bulletin No. XXII/I/110, page 631 - Strengthening of the Internal Audit set up in the Income-tax Department—Creation of Special Audit Parties  Dated 06/09/1976
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  •  F. No. 200/15/75-IT(A-I), CBDT Bulletin XXII/713 - Payment of Dearness Allowance to Central Government employees—Arrears of Dearness Allowance credited to General Provident Fund Accounts—Taxation of.  Dated 01/09/1976
    Payment of Dearness Allowance to Central Government employeesArrears of Dearness Allowance credited to General Provident Fund AccountsTaxation of. F. No. 200/15/75-IT(A-I), dated 1-9-76-CBDT Bull... Read More
  •  1003 - Write off of income tax arrears— Liberalisation of the procedure in respect of cases to be considered by local committees— instructions regarding  Dated 27/08/1976
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  •  1002 - Change in "previous year"—Review of consents accorded by I.T.Os u/s 3(4) of the Income-tax Act—Action u/s 263 in appropriate cases  Dated 26/08/1976
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  •  F. No. Audit-9/76-77/DIT, DR(IT) to all Cs.I.T. Bulletin XXII/I/109, page 629 - Internal Audit—Progress of Settlement of Audit Objections  Dated 25/08/1976
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  •  1001 - Receipt Audit by C&A.G-Draft Paragraphs of the proposed Audit Report for the Year 1975-76—Proforma report—Regarding  Dated 24/08/1976
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  •  1000 - Giving effect to the orders of the Income-tax Appellate Tribunal- Instructions regarding  Dated 17/08/1976
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  •  999 - Filing of reference applications under section 256(1) — Submission of proposals for prior approval of the Board — Instructions regarding  Dated 16/08/1976
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  •  997 - Disallowance of interest paid to the partners under section 40(B) of the Income-tax Act, 1961—Clarification regarding  Dated 12/08/1976
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  •  988—CBDT F. No. 221/28/76-IT A. II CBDT Bulletin XXII/I/71, page 425 - Income-tax Clearance Certificate—Consideration of Applications for Issue of Fresh Income-tax Clearance Certificate One Month Prior to the Date of Expiry of the Earlier Certificate  Dated 12/08/1976
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  •  996 - Submission of statements by producers of cinematograph films—Section 285B of Income-tax Act—Instruction regarding  Dated 10/08/1976
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  •  [F. No. Audit of 9/76-77/DIT, 1976 from DI(IT) to all Cs.I.T.—CBDT Bulletin No. XXII/I/108—page 628.] - Receipt Audit— Important Irregularities (Part II Section A) — Monthly Report  Dated 10/08/1976
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  •  DOMS Circular No. 16 - Receipt & Filing of Application for Tax Clearance Certificate under Section 230A of the Income-tax Act 1961—Procedure Regarding  Dated 06/08/1976
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  •  995 - Section 80QQ of the Income-tax Act, 1961— Scope of—Clarification regarding  Dated 05/08/1976
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  •  Copy of letter F. No. Audit-9/76-77-DIT, from DI(IT) to all Cs.I.T. from CBDT Bulletin No. XXII/I/107 page 627 - Internal Audit—Checking of deduction of tax at source from salaries—  Dated 05/08/1976
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  •  994 - Search and seizure operations — Antiquities and art treasures seized in the course of — Instructions regarding their disposal  Dated 31/07/1976
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  •  I/993—CBDT F. No. 208/12/76-ITA-II, CBDT Bulletin Tech. XXII/417 - Section 71(2)(ii) of the Income-tax Act, 1961—Whether option to be exercised in writing—Clarification regarding  Dated 31/07/1976
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  •  Letter F. No. 385/85/75-IT (B), CBDT Bulletin XXII/I/98 - Irrecoverable demands — Powers of write off — Delegation to IACs & ITOs — Instructions regarding  Dated 31/07/1976
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  •  992 - Double Income Tax relief under section 91 of the Income Tax Act, 1961— Share of Income of A Partner from firm Deriving Income in a Foreign Country—Clarification Regarding  Dated 29/07/1976
    Double Income Tax relief under section 91 of the Income Tax Act, 1961 Share of Income of A Partner from firm Deriving Income in a Foreign CountryClarification Regarding Instruction No. 992F. No.... Read More
  •  990 - Section 172 of the Income-tax Act, 1961—Guarantee bond to be furnished by the agent of non-resident shipping concern  Dated 28/07/1976
    Section 172 of the Income-tax Act, 1961Guarantee bond to be furnished by the agent of non-resident shipping concern Instruction No. 990CBDT F. No. 480/4/76-FTD, dated 28-7-1976 CBDT Bulletin XXII/... Read More
  •  F. No. 11013/14/76-Admn. VII, XXII/I/95, page 598 - Strengthening the Internal Audit set up in the Income-tax Department—Sanction for—Creation of Additional Posts  Dated 27/07/1976
    Strengthening the Internal Audit set up in the Income-tax DepartmentSanction forCreation of Additional Posts Min. of Fin. (Deptt. of Revenue Banking) letter F. No. 11013/14/76-Admn. VII, dated 27... Read More
  •  988 - Delay in transfer of assessment records under section 124 of the Income-tax Act, 1961—Instruction regarding  Dated 27/07/1976
    Delay in transfer of assessment records under section 124 of the Income-tax Act, 1961Instruction regarding Instruction No. 988CBDT F. No. 186/184/75-IT(AI), dated 27-7-1976-CBDT Bulletin XXII/I/6... Read More
  •  985 - Pilots of Air India and Indian Airlines—Extent of taxability of allowances—Instructions regarding  Dated 24/07/1976
    Pilots of Air India and Indian AirlinesExtent of taxability of allowancesInstructions regarding Instruction No. 985F. No. 200/64/74-IT(AI), dated 24th July, 1976 from CBDTCBDT Bulletin Tech. XXII... Read More
  •  CBDT F. No. 242/4/76-A&PAC-II, CBDT Bulletin XXII/I/93, page 597 - Submission of Income-tax returns by branches of foreign companies having no managing director/ Director in India—Amended provision of section 140(C) of the Income-Tax Act  Dated 23/07/1976
    Submission of Income-tax returns by branches of foreign companies having no managing director/ Director in IndiaAmended provision of section 140(C) of the Income-Tax Act CBDT F. No. 242/4/76-APAC... Read More
  •  982 - Barring of credit facilities by scheduled banks to tax evaders—Quarterly report regarding tax evaders—Submission of  Dated 21/07/1976
    Section 273 Barring of credit facilities by scheduled banks to tax evadersQuarterly report regarding tax evadersSubmission of Instruction No. 982CBDT F. No. 414/15/76IT (Inv.) dated 21-7-1976CBD... Read More
  •  981 - Assessment of Chit Fund—Instructions regarding  Dated 17/07/1976
    Assessment of Chit FundInstructions regarding INSTRUCTION NO. 981, DATED 17-7-1976 F. No. 143/46/75-IT(AI), dated the 17th July, 1976. A Chit Fund is instituted normally for certain specified... Read More
  •  980 - Penal Interest under Sections 215 and 217—Rectificatory Action to be taken under Section 33B/263—Regarding  Dated 15/07/1976
    Sections 215217 Penal Interest under Sections 215 and 217Rectificatory Action to be taken under Section 33B/263Regarding Instruction No. 980. [CBDT F. No. 400/35/76ITCC, dated the 15th July, 197... Read More
  •  979 - Section 226(5) of Income-tax Act, 1961—Recovery of Arrears of Tax by Distraint and Sale of Immovable Property  Dated 15/07/1976
    Section 226(5) of Income-tax Act, 1961Recovery of Arrears of Tax by Distraint and Sale of Immovable Property Instruction No. 979CBDT F. No. 404/147/76/ITCC dated 15-7-1976 CBDT Bulletin XXII/I/56... Read More
  •  978 - Recording Adequate Reasons for Arriving at Particular conclusion—Instructions Regarding  Dated 14/07/1976
    Recording Adequate Reasons for Arriving at Particular conclusionInstructions Regarding Instruction No. 978-CBDT F. No. 236/719/72-APAC-I, dated 14-7-1976, CBDT Bulletin XXI/I/55, page 352. Cs.I... Read More
  •  I/977—CBDT F. No. 404/207/75—ITCC, —CBDT Bulletin Tech. XXII/351 - Board's Instructions No. 95 dated 21st August, 1969—Interpretation thereof  Dated 13/07/1976
    Board's Instructions No. 95 dated 21st August, 1969Interpretation thereof [I/977CBDT F. No. 404/207/75ITCC, dated 13-7-1976CBDT Bulletin Tech. XXII/351.] Attention is invited to Board's Instruct... Read More
  •  976 - Taxability of value of trophies won in horse races—Instructions regarding  Dated 13/07/1976
    Taxability of value of trophies won in horse racesInstructions regarding Instruction No. 976, F. No. 184/9/75-IT(AI), dated 13th July 1976CBDT Bulletin Tech. XXII/350. Any possible doubt regard... Read More
  •  D.O. No. P9(19)/RSP/76-77, CBDT Bulletin No. XXII/I/176 - Publication of names under section 287 of the Income-tax Act, 1961 and section 42A of the Wealth-Tax Act, 1957—financial year 1975-76  Dated 13/07/1976
    Publication of names under section 287 of the Income-tax Act, 1961 and section 42A of the Wealth-Tax Act, 1957financial year 1975-76 D.O. No. P9(19)/RSP/76-77, dated the 13th July, 1976 from the... Read More
  •  975 - Completion of Important Revenue Cases and Time Barring Assessments—Para 75 of the Minutes of the Commissioner's Conference, 1976—Instructions Regarding  Dated 08/07/1976
    Completion of Important Revenue Cases and Time Barring AssessmentsPara 75 of the Minutes of the Commissioner's Conference, 1976Instructions Regarding Instruction No. 975 CBDT F. No. 220/12/76-ITA... Read More
  •  974 - Service of notice of demand—delay in issue and service thereof Para 76 of the minutes of the Commissioners' Conference, 1976—Instructions regarding  Dated 08/07/1976
    Service of notice of demanddelay in issue and service thereof Para 76 of the minutes of the Commissioners' Conference, 1976Instructions regarding Instruction No. 974-CBDT F. No. 220/12/76-ITA-II,... Read More
  •  973 - Avoidance of over-pitched assessment  Dated 08/07/1976
    SECTION 144 l BEST JUDGMENT ASSESSMENT Avoidance of over-pitched assessment 1. One of the main reasons for accumulation of tax arrears has been completion of ex parte assessments under section... Read More
  •  972 - Companies (Profits) Surtax Act, 1964 — Computation of Capital — Provisions for taxation and proposed dividend — Clause 29(ii) of Finance Act, 1976  Dated 08/07/1976
    Companies (Profits) Surtax Act, 1964 Computation of Capital Provisions for taxation and proposed dividend Clause 29(ii) of Finance Act, 1976 Para 634 of the 187th report of the P.A.C. (1975-76) I... Read More
  •  971 [F. No. 228/12/76-IT (A-II)] - Security deposits from consumers - Appropriation towards profit - Whether revenue income chargeable to tax under section 28(i)  Dated 08/07/1976
    Security deposits from consumers - Appropriation towards profit - Whether revenue income chargeable to tax under section 28(i) 1. It has been brought to the notice of the Board that certain publi... Read More
  •  I/970-CBDT F. No. 289/126/73-IT(Inv.), CBDT Bulletin Tech. XXII/345 - Proceedings under section 147—Whether the successor ITO has power to issue notices under section 148 in the cases where his predecessor has submitted proposals to the CIT  Dated 08/07/1976
    Proceedings under section 147Whether the successor ITO has power to issue notices under section 148 in the cases where his predecessor has submitted proposals to the CITInstructions regarding I/9... Read More
  •  969 - Claims towards head-office expenses by foreign concerns—Scrutiny of  Dated 08/07/1976
    Claims towards head-office expenses by foreign concernsScrutiny of Instruction No. 969CBDT F. No. 491/16/75-FTD, dated 8-7-1976CBDT Bulletin XXII/I/47, page 344. Attention is invited to para 6... Read More
  •  Copy of letter F. No. Audit-9/77/DIT, from DI(IT) to all (Cs.I.T.) XXII/I/105, Page 626 - Internal Audi—Interest under Section 214, 243A and 244 of Income-tax Act, 1961— Avoidable Payments—Checking of—  Dated 07/07/1976
    Internal AudiInterest under Section 214, 243A and 244 of Income-tax Act, 1961 Avoidable PaymentsChecking of [Copy of letter F. No. Audit-9/77/DIT, dated 7-7-1976 from DI(IT) to all (Cs.I.T.) XXII... Read More
  •  968 - Income-tax Settlement Commission — Commissioner's powers to object to a settlement application being allowed to be proceeded with — proviso to sub-section (1) of Section 245D — Instruction regarding —  Dated 06/07/1976
    Sections 245245M. Income-tax Settlement Commission Commissioner's powers to object to a settlement application being allowed to be proceeded with proviso to sub-section (1) of Section 245D Instru... Read More
  •  CBDT letter F. No. 237/14/76/A & PAC-II, CBDT Bulletin XXII/I/92, page 596 - Audit of Important Circles—Programme of Receipt Audit  Dated 06/07/1976
    Audit of Important CirclesProgramme of Receipt Audit CBDT letter F. No. 237/14/76/A PAC-II, dated 6-7-1976CBDT Bulletin XXII/I/92, page 596 The Comptroller Auditor General of India has agreed wi... Read More
  •  967 - Recommendations made by the Commissioners' conference held from 9th to 11th May, 1976—Para 79— Giving effect to the Appellate orders — Instructions regarding  Dated 05/07/1976
    Recommendations made by the Commissioners' conference held from 9th to 11th May, 1976Para 79 Giving effect to the Appellate orders Instructions regarding (Instruction No. 967 CBDT F. No. 263/6/76... Read More
  •  966 - Summary assessment scheme—Revised instructions regarding  Dated 05/07/1976
    Summary assessment schemeRevised instructions regarding Instruction No. 966-CBDT F. No. 237/16/76-A PAC-II, dated 5-7-1976 CBDT Bulletin XXII/I/44, page 338. Revised instructions on the summary... Read More
  •  Copy of letter F. No. Audit 74/76-77/DIT, from D.I. (I.T.) to all Cs.I.T. XXII/I/104 page 625 - Internal Audit—Failure to check cases in which Important Irregularities have been detected by Receipt Audit  Dated 05/07/1976
    Internal AuditFailure to check cases in which Important Irregularities have been detected by Receipt Audit Copy of letter F. No. Audit 74/76-77/DIT, dated 5-7-1976 from D.I. (I.T.) to all Cs.I.T.... Read More
  •  Letter F. No. RA-3/76-77/DIT , from DI(DT) to all Cs. - Monthly Report of receipt and Disposal of Draft Audit Paras Received from the Board  Dated 03/07/1976
    Monthly Report of receipt and Disposal of Draft Audit Paras Received from the Board XXII/I/103, page 622Letter F. No. RA-3/76-77/DIT dt. 3-7-1976 from DI(DT) to all Cs. The proforma of the month... Read More
  •  965 [F. No. 340/22/76-GT] - Whether cases, which attract section 52 of Income-tax Act, would also attract deeming provisions of clause (a) of sub-section (1) and whether ITO  Dated 02/07/1976
    Sections 4 to 6 Gifts subject to charge of gift-tax Section 4 l Gifts to include certain transfers Whether cases, which attract section 52 of Income-tax Act, would also attract deeming provisio... Read More
  •  964 - Commissioners' Conference May, 1976— Action regarding  Dated 02/07/1976
    Commissioners' Conference May, 1976 Action regarding Instruction No. 964-CBDT F. No. 414/38/76-IT (Inv.), dated 2-7-1976 CBDT Bulletin XXII/I/43, page 337 At the Commissioners' Conference held... Read More
  •  Copy of letter F. No. Audit 9/76-77/ DIT, from DI(IT) to all Cs.I.T. from CBDT Bulletin No: XXII/I/36, page 330 - Internal Audit—Checking of Non-Priority Cases—Priorities Regarding  Dated 30/06/1976
    Internal AuditChecking of Non-Priority CasesPriorities Regarding Copy of letter F. No. Audit 9/76-77/ DIT, dated the 30th June, 1976 from DI(IT) to all Cs.I.T. from CBDT Bulletin No: XXII/I/36, p... Read More
  •  963 - Section 273A of the Income-tax Act, 1961 and section 18B of the Wealth-tax Act, 1957—Clarification regarding  Dated 26/06/1976
    Section 273A of the Income-tax Act, 1961 and section 18B of the Wealth-tax Act, 1957Clarification regarding Instruction No. 963F. No. 281/7/76-IT (Inv.), dated the 26th June, 1976 from C.B.D.T.... Read More
  •  942 [F. No. 331/2/73-GT] - Circumstances when realignment of profit-sharing ratio among partners is regarded as transfer of property and thus it becomes liable to gift-tax  Dated 26/06/1976
    Circumstances when realignment of profit-sharing ratio among partners is regarded as transfer of property and thus it becomes liable to gift-tax 1. The provisions of the Gift-tax Act may be attra... Read More
  •  I/961—CBDT F. No. 200/45/76-ITA-I, CBDT Bulletin Tech. XXII/237. - Salaries and allowances of Members of Parliament—Assessability of Income-tax—Deductions to be allowed—Instruction regarding  Dated 17/06/1976
    Salaries and allowances of Members of ParliamentAssessability of Income-taxDeductions to be allowedInstruction regarding I/961CBDT F. No. 200/45/76-ITA-I, dated 17-6-1976CBDT Bulletin Tech. XXII/... Read More
  •  I/960 CBDT F. No. 283/20-76-IT(Inv.), from CBDT Bulletin No XXII/I/17 page 236 - The Voluntary disclosure of Income and Wealth Act, 1976—Declaration treated as invalid—Refund thereof—Procedure regarding  Dated 16/06/1976
    The Voluntary disclosure of Income and Wealth Act, 1976Declaration treated as invalidRefund thereofProcedure regarding I/960 CBDT F. No. 283/20-76-IT(Inv.) dated the 16th June, from CBDT Bulletin... Read More
  •  CBDT F. No. 385/33/76-IT(B), I/959-XXII/I/16 - Arrears of Annuity Deposits—Steps for their speedy recovery /Adjustment  Dated 11/06/1976
    Arrears of Annuity DepositsSteps for their speedy recovery /Adjustment CBDT F. No. 385/33/76-IT(B), dated the 11th June, 1976I/959-XXII/I/16 page 228 Instructions regarding the speedy recovery/a... Read More
  •  DOMS Circular No. 13 - PROCEDURE FOR RECEIPT & FILING OF TAX RETURNS  Dated 03/06/1976
    PROCEDURE FOR RECEIPT FILING OF TAX RETURNS DOMS Circular No. 13 F. No. 3/6/76-DOMS/156, dated 3-6-76 1.1. For receiving returns, one receipt counter will be opened for each group of ITOs in a C... Read More
  •  1181 - Scope of section 2(14)(iii)(b) of I. T. Act, 1961 read with Notification No. S.O. 77(E), dated 6-2-1973—Clarification regarding  Dated 02/06/1976
    Scope of section 2(14)(iii)(b) of I. T. Act, 1961 read with Notification No. S.O. 77(E), dated 6-2-1973Clarification regarding Instruction No. 1181F. No. 163/6/76-IT(AI), dated 2nd June, 1978 fro... Read More
  •  CBDT F. No. 243/8/76-A&PAC II, from CBDT Bulletin No. XXII/1/15, page 227-I/955 - Application for allotment of permanent account number—Section 139A of the Income-Tax Act, 1961 read with Rule 114 of the Income-tax Rules, 1962  Dated 01/06/1976
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  •  Copy letter F. No. Audit/9/76-77/DIT, from DI(IT)-CBDT Bulletin No. XXII/I/35, page 329. - Internal Audit—Arithmetical mistakes Detected by IAPS—Drawing up draft rectification order by IAPS—Discontinuance of  Dated 26/05/1976
    Internal AuditArithmetical mistakes Detected by IAPSDrawing up draft rectification order by IAPSDiscontinuance of Copy letter F. No. Audit/9/76-77/DIT, dated 26th May, 1976 from DI(IT)-CBDT Bulle... Read More
  •  953 - Expenditure incurred in contesting elections to Parliament or state legislatures by candidates— Deductions to be allowed in respect of the same while framing assessments—Clarifications regarding  Dated 05/05/1976
    Expenditure incurred in contesting elections to Parliament or state legislatures by candidates Deductions to be allowed in respect of the same while framing assessmentsClarifications regarding I... Read More
  •  951 - Chargeability of Interest under Sections 215 and 217(1A) of Income Tax Act, 1961—Instructions Regarding—  Dated 28/04/1976
    Chargeability of Interest under Sections 215 and 217(1A) of Income Tax Act, 1961Instructions Regarding [Instruction No. 951CBDT F. No. 400/30/75ITCC dated 28-4-76CBDT Bulletin XXII/225.] Interes... Read More
  •  948 - Forwarding, of Draft assessment orders in the case of Partners under section 144B of the Income Tax Act, 1961—Clarification regarding  Dated 26/04/1976
    SECTIONS 144A 144B Forwarding, of Draft assessment orders in the case of Partners under section 144B of the Income Tax Act, 1961Clarification regarding Instruction No. 948-CBDT F. No. 201/21/76-... Read More
  •  Copy of letter F. No. IA/I/76-77/DIT, DI(IT) to all Cs.I.T. from CBDT Bulletin No. XXII /I/134, page 329 - Supply of Circulars, Instructions and Publications to Internal Audit Parties  Dated 26/04/1976
    Supply of Circulars, Instructions and Publications to Internal Audit Parties Copy of letter F. No. IA/I/76-77/DIT, dated 26th April, 1976 from DI(IT) to all Cs.I.T. from CBDT Bulletin No. XXII /I... Read More
  •  I/950—CBDT F. No. 475/1/76-FTD, CBDT Bulletin Tech. XXII/335 - Section 80RR of the Income-tax Act, 1961—Interpretation of the words "gross total income" —Clarification regarding  Dated 24/04/1976
    Section 80RR of the Income-tax Act, 1961Interpretation of the words gross total income Clarification regarding I/950CBDT F. No. 475/1/76-FTD, dated 24-4-76 CBDT Bulletin Tech. XXII/335 The expr... Read More
  •  498 [F.No. 201/12/75-IT(A-II)] - Share income of any partner(s) is enhanced by more than rupees one lakh  Dated 24/04/1976
    SECTION 144B l REFERENCE TO IAC Share income of any partner(s) is enhanced by more than rupees one lakh - Whether draft assessment order in the case of such a partner will be required to be forwa... Read More
  •  947 - Interest Payable under section 214 of the Income-tax Act, Instructions Regarding  Dated 23/04/1976
    Interest Payable under section 214 of the Income-tax Act, Instructions Regarding [Instruction No. 947CBDT F. No. 400/20/76ITCC, dated 23rd April, 1976CBDT Bulletin XXII/223.] Interest under sect... Read More
  •  I/946—CBDT F. No. 221/5/74-IT(A.II), from CBDT Bulletin No. XXIII/10, page 222 - Production of Income-tax clearance certificate—Registration/Transfer of Vehicles —Consideration-regarding—Internal Survey —Strengthening thereof— Need regarding  Dated 22/04/1976
    Production of Income-tax clearance certificateRegistration/Transfer of Vehicles Consideration-regardingInternal Survey Strengthening thereof Need regarding. I/946CBDT F. No. 221/5/74-IT(A.II), da... Read More
  •  CBDT F. No. 283/35/76-IT(Inv.) dt. 22-4-76 CBDT Bulletin No. XXII/I/28 page 250 - Copy of Press Note on Voluntary Disclosure Scheme  Dated 22/04/1976
    Copy of Press Note on Voluntary Disclosure Scheme CBDT F. No. 283/35/76-IT(Inv.) dt. 22-4-76 CBDT Bulletin No. XXII/I/28 page 250 Applications for investment to be made by. declarants in 5% per... Read More
  •  Letter F. No. 375/26/76-IT(B), CBDT—CBDT Bulletin No. XXII/I/27 - Irrecoverable Annuity Deposits—Question of its write off—Instructions regarding  Dated 19/04/1976
    Irrecoverable Annuity DepositsQuestion of its write offInstructions regarding Letter F. No. 375/26/76-IT(B) dated the 19-4-1976 from CBDTCBDT Bulletin No. XXII/I/27, page 249 Pending a decision... Read More
  •  Copy of letter F. No. Audit/9/76-77/DXT, from DI(IT) to all Cs.I.T. from CBDT Bulletin No. XXII/I/33, page 326. - Proper tax calculations—Responsibility of checking tax calculations at prescribed levels watch over compliance of Board's instructions  Dated 19/04/1976
    Proper tax calculationsResponsibility of checking tax calculations at prescribed levels watch over compliance of Board's instructions Copy of letter F. No. Audit/9/76-77/DXT, dated the 19th April... Read More
  •  I/945—CBDT F. No. 441/3/73-F.T.D., from CBDT Bulletin No. XXII/I/9, page 221 - Agreement for the Avoidance of Double Taxation of Income between India and Ceylon—Issue of Demand Notice  Dated 05/04/1976
    Agreement for the Avoidance of Double Taxation of Income between India and CeylonIssue of Demand Notice I/945CBDT F. No. 441/3/73-F.T.D., dated the 5th April, 1976 from CBDT Bulletin No. XXII/I/9... Read More
  •  943 - Initial deposit under O.Y.T. Scheme for having telephone connection—Treatment thereof—Section 37(1) of the Income-tax Act, 1961  Dated 02/04/1976
    Initial deposit under O.Y.T. Scheme for having telephone connectionTreatment thereofSection 37(1) of the Income-tax Act, 1961 Instruction No. 943-I.T.A. IICBDT F. No. 204/15/76, dated 2-4-76CBDT... Read More
  •  O.M. F. No. 221/16/73-IT A. II, CBDT Bulletin No. XXII/I/26 - Pilot Scheme—Production of Income-tax Clearance Certificate—Intimation of Payments made by Government Agencies to the Income-tax Department  Dated 01/04/1976
    Pilot SchemeProduction of Income-tax Clearance CertificateIntimation of Payments made by Government Agencies to the Income-tax Department D/Revenue and Banking O.M. F. No. 221/16/73-IT A. II date... Read More
  •  Board's F. No. 24/16/67-IT(AI), CBDT Bulletin XIII/II/38, page 50 - Cash Awards granted to Government Servants for passing the Hindi Examinations conducted under the Ministry of Home Affairs Scheme  Dated 31/03/1976
    CHAPTER III INCOMES WHICH DO NOT FORM PART OF TOTAL INCOME SECTION 10 Cash Awards granted to Government Servants for passing the Hindi Examinations conducted under the Ministry of Home Affairs... Read More
  •  941 - Central Direct Taxes Advisory Committee—19th meeting—Relief to new industrial undertaking Computation of capital employed in the Undertaking—Difficulties regarding  Dated 25/03/1976
    Central Direct Taxes Advisory Committee19th meetingRelief to new industrial undertaking Computation of capital employed in the UndertakingDifficulties regardingSection 80J read with rule 19A of th... Read More
  •  940 - Registration of Documents under Section 17 of the Indian Registration Act, 1908—Applicability of Section 230A of the Income-tax Act, 1961 in the case of Flats valued at less than  Dated 22/03/1976
    Registration of Documents under Section 17 of the Indian Registration Act, 1908Applicability of Section 230A of the Income-tax Act, 1961 in the case of Flats valued at less than Rs. 50,000 each i... Read More
  •  939 [F. No. 309/5/73-ED] - Whether exemption under clause (n) of sub-section (1) is available in cases where the deceased had only life interest in property and where property  Dated 22/03/1976
    Whether exemption under clause (n) of sub-section (1) is available in cases where the deceased had only life interest in property and where property had been gifted away by deceased and was deemed... Read More
  •  CBDT letter F. No. 385/38/75-IT (B) CBDT Bulletin XXI/I/181 - Report of the committee on accounting and collection procedures — Introduction of arrear ledger accounts on pilot basis  Dated 22/03/1976
    Report of the committee on accounting and collection procedures Introduction of arrear ledger accounts on pilot basis CBDT letter F. No. 385/38/75-IT (B) dated 22-3-1976 CBDT Bulletin XXI/I/181... Read More
  •  938 - Registration of firms under the Income-tax Act, 1961—Minor admitted to the benefit of partnership  Dated 19/03/1976
    Registration of firms under the Income-tax Act, 1961Minor admitted to the benefit of partnership Allahabad High Court decision dated 12-10-1973 in the case of Additional Commissioner of Income-tax... Read More
  •  937 - Demand and Collection Register— Writing of  Dated 18/03/1976
    Demand and Collection Register Writing of Instruction No. 937CBDT F. No. 225/76-ITA-II dated 18-3-1976 CBDT Bulletin XXI/I/ 163 Page 409 With the scrapping of the functional scheme, the Demand C... Read More
  •  CBDT F. No. 283/I/75-IT(Inv.) dated 18-3-1976 CBDT Bulletin XXI/I/ 167 page 414 - Press note—Voluntary disclosure Scheme  Dated 18/03/1976
    Press noteVoluntary disclosure Scheme CBDT F. No. 283/I/75-IT(Inv.) dated 18-3-1976 CBDT Bulletin XXI/I/ 167 page 414 All declarants are accordingly advised in their own interest to satisfy them... Read More
  •  935 - Supply of forms of return of income—Issue of Notice under section 139(2)  Dated 17/03/1976
    Supply of forms of return of incomeIssue of Notice under section 139(2) Instruction No. 935-CBDT F. No. 235(49)/75-IT (A-I), dated 17-3-1976 CBDT Bulletin XXII/I/162, page 408 The Board have deci... Read More
  •  Copy of letter IA/6/76-77/DIT, from D.I.(IT) to all Cs.I.T.)-CBDT Bulletin XXII/I 106, page 627. - Proper tax calculations—Responsibility of checking tax calculations at prescribed levels—Watch over compliance of Boards instructions (598 and 646)  Dated 08/03/1976
    Proper tax calculationsResponsibility of checking tax calculations at prescribed levelsWatch over compliance of Boards instructions (598 and 646) Copy of letter IA/6/76-77/DIT, dated 3-8-1976 fro... Read More
  •  933 - Deduction under section 80J of the Income-tax Act, 1961  Dated 04/03/1976
    Deduction under section 80J of the Income-tax Act, 1961 Instruction No. 933CBDT F. No. 178/17/75-IT(AI), dated 4-3-1976CBDT Bulletin XXI/I/161, page 407 Attention is invited to Board's Instruct... Read More
  •  932 - Grossing up of-net-of-tax salaries received by employee—Deduction u/s 80C of the Income tax Act, 1961  Dated 04/03/1976
    Grossing up of-net-of-tax salaries received by employeeDeduction u/s 80C of the Income tax Act, 1961. Board's Instruction No. 932CBDT F. No. 178/11/75-IT(A-I), dated 4-3-1976-CBDT Bulletin Tech.... Read More
  •  931 - Exemption certificate under section 80G of the Income-tax Act, 1961—Validity  Dated 04/03/1976
    Exemption certificate under section 80G of the Income-tax Act, 1961Validity Instruction No. 931CBDT F. No. 176/89/73-IT (AI) dated 4-3-1976CBDT Bulletin XXI/I/159, page 405 Attention is invited... Read More
  •  930 - Budget—Opening of heads of account  Dated 04/03/1976
    BudgetOpening of heads of account [Instruction No. 930CBDT F. No. 375/2/76-IT(B), dated 4-3-1976CBDT Bulletin XXI/I/158, Page 404.] It has been decided that no separate challans need be prescrib... Read More
  •  929 - Small demands outstanding for more than 5 years — Revised ad-hoc procedure for write off  Dated 04/03/1976
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  •  358 - Section 230A of the Income-tax Act, 1961—Whether Certificate Required when Government is Transferor—  Dated 04/03/1976
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  •  [F. No S(II)/RSP/75, from the DI(RS&P)/CBDT Bulletin No. XXII/I/174— page 807.] - Refunds—Expeditious Disposal of— Monthly Report Regarding  Dated 04/03/1976
    RefundsExpeditious Disposal of Monthly Report Regarding [F. No S(II)/RSP/75, dated the 4th March, 1976 from the DI(RSP)/CBDT Bulletin No. XXII/I/174 page 807.] The revised instructions for sendi... Read More
  •  928 - Commission paid to Indian Agents of Foreign Suppliers—Evasion of Tax—Scrutiny of  Dated 28/02/1976
    Commission paid to Indian Agents of Foreign SuppliersEvasion of TaxScrutiny of Instruction No. 928 (F. No. 441/5/75-FTD), dated 28th February, 1976, CBDT Bulletin, XXI/I/156, page 399. It has b... Read More
  •  [CBDT letter F. No. 385/21/75-II (B), CBDT Bulletin XXI/I/174-Page 422.] - Procedure for Depiction of Collection by Adjustment of Refunds against Arrear Demand  Dated 28/02/1976
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  •  925 - Section 230 of the Income-tax Act, 1961—Guarantee Executed by the Employer—Procedure for Enforcement of Guarantee—  Dated 26/02/1976
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  •  CBDT Letter F. No. 283/I/76-IT(Inv.) dated 26-2-1976 CBDT Bulletin XXI/I/173 page 420 - Voluntary disclosure of income and wealth Act, 1976—Clarifications regarding  Dated 26/02/1976
    Voluntary disclosure of income and wealth Act, 1976Clarifications regarding CBDT Letter F. No. 283/I/76-IT(Inv.) dated 26-2-1976 CBDT Bulletin XXI/I/173 page 420 It has been decided that product... Read More
  •  924 - Agency Arrangements for Government Imports—Coordination between Income-tax Department, other Enforcement Agencies and Purchasing Departments of the Government  Dated 24/02/1976
    Agency Arrangements for Government ImportsCoordination between Income-tax Department, other Enforcement Agencies and Purchasing Departments of the Government Instruction No. 924CBDT F. No. 414/74... Read More
  •  923 - Section 127 of the Income-tax Act, 1961—Effect of Supreme Court judgment in the case of CIT, Andhra Pradesh vs. M/s. Ajantha Industries, Nellore  Dated 20/02/1976
    Section 127 of the Income-tax Act, 1961Effect of Supreme Court judgment in the case of CIT, Andhra Pradesh vs. M/s. Ajantha Industries, Nellore Instruction No. 923CBDT F. No. 185/25/76-IT (AI), d... Read More
  •  F. No. 174/2/78-IT(AI), CBDT Bulletin No. XXIII/I/158, page 606 - Relief under section 89(1) of the I.T. Act, 1961— Spreading the arrears over to the years of accrual for determining tax to be deducted at source—Employees of port trusts and dock labour boards  Dated 14/02/1976
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  •  920 - Implications of the decision of the Madras High Court in the case of carborundum & Co. (92 ITR 430)—Board's Instruction No. 885, dated 27-5-1975—Clarification Regarding  Dated 11/02/1976
    Implications of the decision of the Madras High Court in the case of carborundum Co. (92 ITR 430)Board's Instruction No. 885, dated 27-5-1975Clarification Regarding Instruction No. 920CBDT F. No.... Read More
  •  919 - Voluntary disclosure of income and Wealth Act, 1976—Clarification regarding  Dated 10/02/1976
    Voluntary disclosure of income and Wealth Act, 1976Clarification regarding Instruction No. 919CBDT F. No. 283/1/75-IT(Inv.) dated 10-2-1976 CBDT Bulletin XXI/I/149 page 355 The procedural clarif... Read More
  •  917 - Form of challan and the head of account to be used for accounting the penalty impossible under compulsory deposit scheme (Income-tax Payers) Act, 1974  Dated 05/02/1976
    Form of challan and the head of account to be used for accounting the penalty impossible under compulsory deposit scheme (Income-tax Payers) Act, 1974 Instruction No. 917 CBDT F. No. 385/4/76-IT(... Read More
  •  916 - Acquisition proceedings under Section 269D of the Income-tax Act — Bank guarantees by the complainants  Dated 31/01/1976
    Acquisition proceedings under Section 269D of the Income-tax Act Bank guarantees by the complainants Instruction No. 916 CBDT F. No. 328/292/74-W.T. dated 31-1-1976 CBDT Bulletin XXI/I/147 page 3... Read More
  •  915 - Shipping business of non-residents—Section 172 of the Income-tax Act, 1961—Relief under DTA agreements.  Dated 30/01/1976
    Shipping business of non-residentsSection 172 of the Income-tax Act, 1961Relief under DTA agreements. Instruction No. 915CBDT F. No. 480/2/75-FTD, dated 30-1-1976--CBDT Bulletin XXI/I/146, page 3... Read More
  •  CBDT letter F. No. 491/18/75-FTD, Vol. XXI, page 419 - Taxation of dividends received from United Kingdom—Instruction of the Board F. No. 2/1/68-IT(AI) dated 7-3-1968—Review of cases regarding  Dated 29/01/1976
    Taxation of dividends received from United KingdomInstruction of the Board F. No. 2/1/68-IT(AI) dated 7-3-1968Review of cases regarding CBDT letter F. No. 491/18/75-FTD, dated the 29th January, 1... Read More
  •  CBDT Letter F. No. 204/1/76-ITA-II, CBDT Bulletin XXI/I/171 - Approval of gratuity fund under the Income-Tax Act, 1961—Payment of initial contribution—Section 40A(7) of the Income-Tax Act—Board’s circular No. 14 (F. No. 19/4/69-ITA-II, dated 23-4-69)  Dated 28/01/1976
    Approval of gratuity fund under the Income-Tax Act, 1961Payment of initial contributionSection 40A(7) of the Income-Tax ActBoards circular No. 14 (F. No. 19/4/69-ITA-II, dated 23-4-69)Clarificatio... Read More
  •  914 - Grant of Tax Clearance Certificates in Foreign Collaboration cases  Dated 21/01/1976
    Grant of Tax Clearance Certificates in Foreign Collaboration cases (Instruction No. 914CBDT F. No. 484/32/75-FTD dated 21-1-1976CBDT Bulletin XXI/I/145 page 351.) The Board desires that there sh... Read More
  •  [I/912— CBDT—F. No. 225/130/75-IT(A-II), CBDT Bulletin XXI/I/ 144—Page 351.] - Direct Taxes Enquiry Committee—Recommendation No. 430 (Para No. 6.142) — Delay in issue of Refund Vouchers-  Dated 19/01/1976
    Direct Taxes Enquiry CommitteeRecommendation No. 430 (Para No. 6.142) Delay in issue of Refund Vouchers- [I/912 CBDTF. No. 225/130/75-IT(A-II), dated 19-1-76 CBDT Bulletin XXI/I/ 144Page 351.] T... Read More
  •  911 - Direct Taxes Enquiry Committee recommendation No. 416 (Para No. 16.124)—Arrangement for filing returns  Dated 14/01/1976
    Direct Taxes Enquiry Committee recommendation No. 416 (Para No. 16.124)Arrangement for filing returns Instruction No. 911-CBDT F. No. 225/130/75-ITA-II, dated 14-1-1976 CBDT Bulletin XX/I/143, pa... Read More
  •  CBDT letter F. No. 375/66/75-IT (B), CBDT Bulletin XXI/I/169 - Procedure for write off scaling down of tax arrear— Speedy disposal of recommendations of the Zonal Committee in the Board's office  Dated 14/01/1976
    Procedure for write off scaling down of tax arrear Speedy disposal of recommendations of the Zonal Committee in the Board's office CBDT letter F. No. 375/66/75-IT (B) dated 14-1-1976 -CBDT Bulle... Read More
  •  910 - Payment of levy for Non-fulfilment of the quota of production of specified cloth—Textile (Control) Order, 1948—Whether allowable—Section 37 of the Income-Tax Act, 1961  Dated 08/01/1976
    Payment of levy for Non-fulfilment of the quota of production of specified clothTextile (Control) Order, 1948Whether allowableSection 37 of the Income-Tax Act, 1961 Instruction No. 910CBDT F. No.... Read More
  •  909 - Foreign Collaboration Cases—Claims for expenses in the computation of income by way of royalties, technical service fees, etc.—Scrutiny of  Dated 07/01/1976
    Foreign Collaboration CasesClaims for expenses in the computation of income by way of royalties, technical service fees, etc.Scrutiny of Instruction No. 909CBDT F. No. 493/4/75-FTD, dated 7-1-197... Read More
  •  908 - Allowance of development rebate—Instructions regarding  Dated 31/12/1975
    Allowance of development rebateInstructions regarding Instruction No. 908CBDT F. No. 228/8/72-ITA-II, dated 31-12-1975CBDT Bulletin XXI/I/III, page 273. Reference is invited to Boards Circular... Read More
  •  820 - Interest on Borrowed Funds—Whether it should be added to cost of plant and machinery for purposes of depreciation and development rebate when capitalised  Dated 31/12/1975
    Interest on Borrowed FundsWhether it should be added to cost of plant and machinery for purposes of depreciation and development rebate when capitalisedSupreme Court Judgment in Challapalli Sugar... Read More
  •  907 - Taxation Laws (Amendment) Act, 1975—Instructions of new sections 144A and 144B—Instructions regarding  Dated 24/12/1975
    SECTION 144A 144B Taxation Laws (Amendment) Act, 1975Instructions of new sections 144A and 144BInstructions regarding Instruction No. 907-CBDT F. No. 201/121/75-ITA-II, dated 24-12-1975 CBDT Bul... Read More
  •  C. Letters—CBDT Letters F. No. 217/7/75-ITA-II, CBDT Bulletin XXI/I/168 - Section 40A(7) of the Income-Tax Act, 1961—Provision towards service gratuity—Allowance thereof—Clarification regarding  Dated 24/12/1975
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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
    Income-tax Clearance Certificate to ContractorsIssue of Denial on Levy of Penalty for Concealment/ConvictionInstructions Regarding Circular No. 186CBDT F. No. 221/21/75-IT A. II dated 23-12-1975... Read More
  •  Letter F. No. MT-31/5/75/DIT, dated 18-12-1975 from Directorate of Inspection (I Tax & Audit) Bulletin No. XX/I/29, page 308. - C&AG's report, 1972-73—Para 18(c)—Maintenance of depreciation record in terms of Indian rupees—Clarifications and instructions regarding  Dated 18/12/1975
    CAG's report, 1972-73Para 18(c)Maintenance of depreciation record in terms of Indian rupeesClarifications and instructions regarding Letter F. No. MT-31/5/75/DIT, dated 18-12-1975 from Directorat... Read More
  •  904 - Deduction in respect of profits of new industrial undertakings—Section 80J of the Income-tax Act, 1961—Instructions regarding  Dated 16/12/1975
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  •  Letter F. No. Audit-9/75/76/DIT, Directorate of Inspection (Income-tax and Audit)— CBDT Bulletin No. XXI/I/128, page 307 - Internal Audit-Non-Resident Cases-Goods Purchased in India and Processed before Export-Income Taxable under Sec. 9(1)(i) of the Income-tax Act, 1961  Dated 16/12/1975
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  •  CBDT F. No. 283/I/75-IT(Inv.), CBDT Bulletin XXI/I/123 page 297 - The voluntary disclosure of income and Wealth Ordinance, 1975—Clarification regarding  Dated 09/12/1975
    The voluntary disclosure of income and Wealth Ordinance, 1975Clarification regarding CBDT F. No. 283/I/75-IT(Inv.) dated 9-12-1975 CBDT Bulletin XXI/I/123 page 297 Clarifications regarding the v... Read More
  •  Letter F. No. 283/I/75-IT(Inv.), from CBDT—CBDT Bulletin XXI/I/ 122 page 296 - The voluntary disclosure of income and Wealth Ordinance, 1975—Procedural matters—Instructions regarding  Dated 05/12/1975
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  •  902 - The voluntary disclosure of income and wealth ordinance, 1975—Clarification regarding  Dated 03/12/1975
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  •  Bulletin No. XXI/I/121 page 295 - Voluntary disclosure Scheme amended-declared gold from penalties  Dated 29/11/1975
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  •  F. No. 283/I/75-IT(Inv.), from CBDT—CBDT Bulletin XXI/I/120 page 293 - The voluntary Disclosure of income and Wealth ordinance, 1975—Clarifications regarding  Dated 27/11/1975
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  •  900 - Loss of original certificate under the tax credit certificate (Exports) Scheme, 1965 in Income-tax Officers—Instructions regarding  Dated 26/11/1975
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  •  899 - Non-Availability of Addresses or Records of Tax Defannlters and the Defects noticed by the Revenue Audit (C & AG's Report 1973-74) in the Maintenance of D & CR—  Dated 20/11/1975
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  •  898 - Tax Deduction at Source from Salaries under Section 192 of the Income-tax 1961. Income-tax Officer's Discretion under Rule 30(1)(b) of the Income-tax Rules, 1962  Dated 20/11/1975
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  •  (ON No. F 12(13)-E(Coord.)75, Min. of Finance (Deptt. of Expenditure) - 169th Report of the Public Accounts Committee (5th Lok Sabha) Relating to Outstanding Audit Objections and Inspection Report  Dated 05/11/1975
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  •  896 - Approved research institutions under section 35(1)(ii) and (iii) of the Income-Tax Act, 1961—Need for scrutiny of their accounts—Instructions regarding  Dated 04/11/1975
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  •  895 - Repatriates of Zanzibar—Profit made on sale proceeds on stock-in-trade brought from Zanzibar—Taxability—Instructions regarding  Dated 31/10/1975
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  •  Letter F. No. Audit 9/75-76/DIT, Directorate of Inspection (Income-tax and Audit)—Bulletin No. XXI/I/127, page 304 - Internal audit check—Whether the public have a substantial interest in a company or not  Dated 29/10/1975
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  •  894 - Clarification in Respect of Rule 119A  Dated 28/10/1975
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  •  891 - Representation by chartered accountants before the tax recovery officers in recovery proceedings  Dated 22/10/1975
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  •  Copy of letter: F. No. 414/78-75-IT (Inv), the Board to all Cs.I.T.— CBDT Bulletin XXI/I/ 80 - Para 5(V) of the C & A.G.'s Report 1973-74 — Arrears of Surtax Demand — Preparation of brief.  Dated 11/10/1975
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  •  889 - Payment of Interest by Government on the Amount by which the Advance Tax paid exceeds the Regular Payment—Section 214  Dated 10/10/1975
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  •  888 - Returns of income filed under section 139(4) of the Income-Tax Act, 1961—Whether can be revised under section 139(5)—Whether extended time limit under section 153(1)(c)  Dated 01/10/1975
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  •  887 - Issue of Income-tax Clearance Certificate—No Objection Certificate from Directors and Substantial Shareholders—Public Limited Companies—Insistence Thereon  Dated 30/09/1975
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  •  886 - Non-residents—Income deemed to accrue or arise from a business connection in India — Goods purchased in India and processed before export—whether income exempt under Section 9(1)(i)  Dated 29/09/1975
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  •  885 - Non-Residents—Income Accruing or arising through or from business connection in India—Liability to Tax—Section 9 of the Income-tax Act, 1961—Implications of the decision of the Madras High Court  Dated 27/09/1975
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  •  884— CBDT F: No. 169/16/71—II (AI) - Application of provision of section 183(b) of the Income-tax Act, 1961  Dated 25/09/1975
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  •  882 - Income—Computation of—Interest charged to a partner on debit balance as well as allowed on credit balance—Whether gross or net interest to be added back  Dated 25/09/1975
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  •  881 - Admissibility of expenditure on contributions to scientific research under section 35 of the Income Tax Act, 1961  Dated 25/09/1975
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  •  879 - Penalty proceedings under section 271(1)(c) of the Income-tax Act, 1961 where explanation to that section is applicable—Recording of reasons by Income-tax officers for not initiating proceedings  Dated 25/09/1975
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  •  883 - Section 11(1A) of the Income-tax Act, 1961—"Another Capital Assets"—Scope of the Expression  Dated 24/09/1975
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  •  878 - Proper classification of '020'--Corporation Tax and '021' Taxes on income other than Corporation Tax  Dated 22/09/1975
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  •  876 - Claims towards head-office expenses by foreign concerns—Scrutiny of  Dated 06/09/1975
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  •  875 - Interest on deferred dividends—The companies (Temporary Restriction on Dividends) Amendment Act, 1975  Dated 05/09/1975
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  •  874 - Section 35B—Export markets development allowance—Scope of clause (viii) to section 35B(i)(b) of the Income-tax Act, 1961  Dated 04/09/1975
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  •  873 - Power for Scaling down of Arrears  Dated 04/09/1975
    C A.G's Report for 1972-73 Para 49(b) Write off of irrecoverable Demand Precautionary steps to be taken Instruction No. 873 CBDT F. No. 385/86/71-IT (B) dated 4-9-1975 CBDT Bulletin XXI/I/65 pag... Read More
  •  871 - Initial depreciation—Need for taking into account while computing profits under section 41(2) of the Income-Tax Act, 1961  Dated 24/08/1975
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  •  867 - Difference in the number of companies on the registers of Income-tax Department and company Law Board  Dated 23/08/1975
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  •  869 - C.&A.G's. Report 1973-74—Para 11.5 (VI)—Defects noticed in the Maintenance of the Demand and Collection Register  Dated 22/08/1975
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  •  865 - Compulsory deposit scheme-(Income-tax payers) Act, 1974 — Deposit to be made by legal heirs and repayment thereof — Regarding  Dated 16/08/1975
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  •  [I/864-CBDT F. No. 275/48/75-ITJ, CBDT Bulletin XXI/1/57-Page 133.] - Tax Deduction Certificate Lost by the Department—  Dated 14/08/1975
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  •  Copy letter F. No. 228/22/75-ITA(II), CBDT Bulletin XX/1/79 - Manufacture of Synthetic Yarn and Plastics—Whether Priority Industry  Dated 11/08/1975
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  •  862 - Levy of penalties under chapter XXI of the Income-tax Act, 1961  Dated 08/08/1975
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  •  861 - D.T.A. Agreement between India and Pakistan obtaining Certificate of Assessment from Bangladesh Tax Authorities  Dated 05/08/1975
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  •  [Board's I/860 — CBDT F. No. 228/35/75-IT (A-II), CBDT — CBDT Bulletin XXI/I/53—Page 129.] - Refund — Issue of Need for Property in I.T.N.E. 150 —  Dated 04/08/1975
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  •  859 - Collection, collation and dissemination of information — Wanchoo Committee's Report—Paras 2.177 and 2.179  Dated 02/08/1975
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  •  858 - Summary assessment scheme—Sample scrutiny of cases summarily assessed  Dated 30/07/1975
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  •  857 - Compulsory deposit scheme (Income-tax payers) Act, 1974 — Failure to deposit on account of Non-Acceptance by the bank  Dated 26/07/1975
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  •  855 - Revenue Audit by C&A.G.—Draft Paragraph of the Proposed Audit Report 1974-75—Proforma Report  Dated 19/07/1975
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  •  854 - Revenue Audit-Mistakes detected by the C&A.G's Revenue Audit Parties- and IAP-Explanation of the Officials Concerned  Dated 19/07/1975
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  •  853 - Revision of assessment consequent on reversal — of High Court's judgment by the Supreme Court — Handing over note on disputed assessments  Dated 18/07/1975
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  •  852 - Demand notice and challan—Delay in issue and service thereof—Devising of check to eliminate delays  Dated 14/07/1975
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  •  CBDT F. No. 328/233/74-W.T. , CBDT Bulletin XXI/I Instruction No 850-43 page 109 - Applicability of Chapter XXA of Income-tax Act, 1961 to cases of transfer of properties for a consideration approved by Central Government or Reserve Bank of India  Dated 14/07/1975
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  •  849 - Section 40A(7) introduced in the Income-Tax Act, 1961 by the Finance Act, 1975 relating to disallowance of deduction of gratuity to employees  Dated 10/07/1975
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  •  848 - Issue of Income-tax Verification/Clearance—Follow up Action  Dated 08/07/1975
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  •  846 - Claims towards head-office expenses by foreign Concerns—Scrutiny of  Dated 16/06/1975
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  •  844 - Charging of Interest Under Section 220(2) of Income-tax Act, 1961 Read with Rule 119 of the Income-tax Rules, 1962—Instructions Regarding  Dated 12/06/1975
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  •  839 - Summary assessment under section 143(1) of the Income-tax Act, 1961 in cases of registered firms—Instructions regarding  Dated 06/06/1975
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  •  838 - Shipping business of non-residents—Section 172 of the Income-lax Act, 1961  Dated 03/06/1975
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  •  837 - Prosecution work—Progress of—Report regarding  Dated 31/05/1975
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  •  836 - Procedure for Depiction of collection by Adjustment of refunds against arrear Demand —Instructions Regarding  Dated 28/05/1975
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  •  835 [F. No. 313/88/74-ED] - Valuation of equity shares in a private limited company where alienation of shares is restricted - Guidelines therefor  Dated 24/05/1975
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  •  CBDT F. No. 290/97-IT(Inv), dated 19-5-1975—CBDT Bulletin XXI/I/31, Page 75 - Cases of smugglers and foreign exchange racketeers detained under cofeposa—Coordination of investigations—Separate unit in the special cell of the Directorate of Inspection (Investigation)—Creation of  Dated 19/05/1975
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  •  Dte. of Inspection (Inv.) Special Cell F. No. Inv. SC/JK/Tech. I, Bulletin XXI/I/32 page 77 - Manufacture of Synthetic Yarn and Plastics—Whether Priority Industry  Dated 16/05/1975
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  •  F. No. Inv. SC/JK/Tech., Bulletin XXI/I/32 - Manufacture of Synthetic Yarn and Plastics—Whether Priority Industry  Dated 16/05/1975
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  •  [I/ No. 834-CBDT F. No. 212/80/75-IT(A-II), CBDT Bulletin XXI/I/II— page 19.] - Expeditious Issue of Refund—Payment of Interest on Delayed Refund—  Dated 15/05/1975
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  •  833 - Allowance of Development Rebate—First proviso to Section 34(3)(a) of Income-tax Act, 1961 —Creation of statutory reserve—State Electricity Boards—Requirement thereof—Instructions regarding.  Dated 12/05/1975
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  •  832 - Salaries and allowances of Members of Parliament—Deductions to be allowed in assessing the Income—Instructions regarding  Dated 08/05/1975
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  •  CBDT D.O. F. No. 184/55/74-IT(AI), CBDT Bulletin XXI/I/30, page 72. - Exemption under Section 10(22A) of the I.T. Act 1961—Indian Red Cross Society and Connected Organisations Etc.  Dated 06/05/1975
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  •  F. No 184/4/75-IT(AI), XXI/I/29, page 72. - Ministry of Finance Deptt. of Revenue & Insurance F. No 184/4/75-IT(AI), dated the 5th May 1975 XXI/I/29, page 72.  Dated 05/05/1975
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  •  866 - Appropriation of sale proceeds of gold seized during search operations towards tax arrears— Question regarding  Dated 11/04/1975
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  •  CBDT F. No. 202/34/72-ITA-II, CBDT Bulletin XX/I/159, page 304 - Allowance of development rebate on dumpers and tippers—Clarification regarding  Dated 15/03/1975
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  •  828 - Revenue Audit Objections—Prompt and Appropriate Remedial Measures—Responsibility of Commissioners/IACs  Dated 24/02/1975
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  •  825 [F.No. 328/76/73-WT] - Manner of valuation in cases where land is acquired under Land Acquisition Act and compensation initially awarded for acquisition is enhanced by Court  Dated 20/01/1975
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  •  DI (IT&A)'s letter F. No. Audit-9/75-76/DIT, CBDT—CBDT Bulletin XXI/I/170, page 417 - Training of Internal Audit Personnel by Charge Commissioners  Dated 15/01/1975
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  •  824 - Departmental references/appeals before High Court/Supreme Court.  Dated 10/01/1975
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  •  823 - Proper Classification of 0.21 -Taxes on Income other than Corporation Tax' Into Income-tax and Surcharge (Union)  Dated 07/01/1975
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  •  822 - Section 271(4A)—Scope & Applicability—Notice under section 139(2) of the Income-tax Act 1961/14(2) of the Wealth Tax Act, 1957 issued for one assessment year  Dated 02/01/1975
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  •  821 - Adequate storage facilities including strong rooms and safes—Arrangements were made with jail authorities for detention of tax defaulters in civil prison  Dated 02/01/1975
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  •  819 - Prosecution in cases of concealment of Income/Wealth/Gift—Check mechanism  Dated 01/01/1975
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  •  640 - Disposal of Revenue Yielding cases—Instructions Regarding  Dated 29/12/1974
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  •  818 - Compulsory deposit scheme (Income-tax payers) Act, 1974 — Failure to make compulsory deposits in cases where deposits due by 15th December, 1974  Dated 24/12/1974
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  •  817 - Investment of Income accumulated or set-apart under Section 11(2) of the Income-tax Act, 1961—Investment of income so accumulated  Dated 20/12/1974
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  •  816 - Direct Taxes Advisory Committee—18th meeting capital expenditure on acquisition of patent rights or copy rights—Section 35A of Income-Tax Act, 1961  Dated 20/12/1974
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  •  813 - First day of the previous year -Computation of capital for purposes of companies (Profits) Sur-tax Act, 1964  Dated 17/12/1974
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  •  812 - Recognition certificate under section 80G of the I.T. Act, 1961—Issue of  Dated 13/12/1974
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  •  811 - Levy of interest under section 139(8) of the Income-Tax Act, 1961  Dated 11/12/1974
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  •  809 - Direct Taxes Enquiry Committee—Implementation of Recommendation No. 195 (Para 414) —Wanchoo Committee's Report  Dated 05/12/1974
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  •  808 [F. No. 328/260/74-WT] - Monetary limits for valuation of properties by District Valuation Officers  Dated 02/12/1974
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  •  807 - Officers of Foreign Governments undergoing training in Defence Training Establishment—Exemption from Income-tax  Dated 30/11/1974
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  •  806 - Safe custody of valuable assets seized in the course of search —Need for expeditious action  Dated 30/11/1974
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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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  •  805 - Charging of Interest Under Section 220(2) of Income-tax Act, 1961 Read with Rule 118 of the Income-tax Rules, 1962  Dated 27/11/1974
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  •  803 - Section 230 of the Income-tax Act, 1961—Issue of Exemption Certificate in the case of Non-Domiciled Persons Leaving India  Dated 27/11/1974
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  •  802— CBDT F. No. 385/68/74-IT (B). dated 26-11-1974 — CBDT Bulletin XX/I/137— page 240 - C &A.G's Report for 1972-73— Para 49(b) — Write off of irrecoverable Demand — Precautionary steps  Dated 26/11/1974
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  •  801 - Refund claims under tax credit certificate schemes—Need for ensuring timely action on  Dated 25/11/1974
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  •  800 - Need for establishing proper liaison with Sales tax Department  Dated 25/11/1974
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  •  799 - 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 23/11/1974
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  •  797 - Section 80-O of the Income-tax Act, 1961—Scope of the tax concession—Clarification regarding  Dated 23/11/1974
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  •  796 - Scope of section 119 of the Income-tax Act, 1961 — Power of the Board to give instructions, directions and advance rulings in individual cases— Clarification regarding  Dated 22/11/1974
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  •  794 - Coordination with sister enforcement Agencies—Central Excise and Customs Duty Drawbacks and rebate of Central Excise Duty on Exports—  Dated 20/11/1974
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  •  [Board's I/792—F. No. 212/44/74-IT(A-II), - Central Direct Taxes Advisory Committee-18th Meeting— Adjustment of Refunds against Outstanding Demand— Section 245 of the Income-tax Act, 1961—  Dated 19/11/1974
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  •  791 - Aggregation of Agricultural Income with Non-Agricultural Incomes  Dated 18/11/1974
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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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  •  789 - Section 30(b)/37 and 57(iii) of Income-tax Act, 1961—Urban land tax—Allowability thereof  Dated 14/11/1974
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  •  788 - Superannuation Funds—Grant of Approval under the Income-tax Act, 1961  Dated 12/11/1974
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  •  787 - Exemption under section 10(14) of the I.T. Act, 1961—Bombay High Court decision dated 6th August, 1974 in the case of C.I.T. vs. D.R. Phatak—Filing of appeals/references on this issue  Dated 12/11/1974
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  •  786 - Deduction of Tax at source from payments of interest under Section 194A/195 of the Income Tax Act, 1961—51st Report (1972-73) of P.A.C.—Para 2.381.  Dated 11/11/1974
    Deduction of Tax at source from payments of interest under Section 194A/195 of the Income Tax Act, 196151st Report (1972-73) of P.A.C.Para 2.381. (Instruction No. 786CBDT F. No. 277/5/73-ITJ date... Read More
  •  785 - Irregular collection of amounts to make good the shortfall of budget estimates—Avoidance of  Dated 11/11/1974
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  •  783 - Levy of interest under section 139(8) in the case of a registered firm  Dated 06/11/1974
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  •  781 - Constitutional validity of section 52(2) of the I. T. Act, 1961 — Points to be incorporated in the counter-affidavit  Dated 04/11/1974
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  •  780 - Difference in the number of companies on the registers of the Income-Tax Department and the Company Law Board—Reconciliation and fally regarding  Dated 02/11/1974
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  •  779 - Commissioners Conference 1972—Summary assessment scheme  Dated 31/10/1974
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  •  778 [CBDT F. No. 200/64/74-IT(AI)] - Pilots of Air India and Indian Airlines—Extent of taxability of allowances  Dated 30/10/1974
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  •  777 - Delivery of Income-tax Challans direct to the Departmental Heads  Dated 30/10/1974
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  •  776 - Deduction under section 80-I of the I.T. Act, 1961  Dated 28/10/1974
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  •  [I/775-CBDT F. No. 212/78/72-IT (A-II), CBDT Bulletin XX/I/113— page 201.] - Expeditiovs issue of refund vouchers — half yearly statement for the period ending 30th September, 1972 — Result of the Test Check carried out-Instructions Regarding —  Dated 28/10/1974
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  •  774 - Deduction of Tax at Source at Rates lower than that require-escapement of Tax due to non-revision of Certificates—Section 197(3) of the I.T. Act, 1961—Review—Instruction Reg  Dated 26/10/1974
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  •  713 — CBDT F. No. 229/10A/74-IT (A. II) — CBDT Bulletin XXI/1/111 page 198 - Delay in finalisation of surtax assessment — Particularly in those cases where corresponding Income-tax assessments have been completed  Dated 22/10/1974
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  •  770 - Para 49(c) of the C & AGO's Report for the Year 1972-73—Transfer of Properties-Effect of Sections 53 and 53A of the Transfer of Property Act—  Dated 17/10/1974
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  •  769 - Section 104 of the Income-tax Act, 1961—Period of distribution of dividends for purposes of levy of additional Income-tax—Amendment by Finance Act, 1973  Dated 09/10/1974
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  •  767 - Over-pitched assessments without proper scrutiny  Dated 04/10/1974
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  •  I/765-CBDT F. No. 228/35/73/IT(A-II), CBDT Bulletin XX/I/106 — page 193.] - Recommendation of the P.A.C. (1972/73) made in their 87th Report (Printed) Para 104 and relating to Para 65(A) of C & AG's report 1970-71—Refunds under Section 243 — Information Regarding  Dated 27/09/1974
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  •  764 - Ignorance of law as an excuse for non-compliance with the provisions of law—Instructions regarding  Dated 23/09/1974
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  •  755 - Provisional assessment for refund  Dated 05/09/1974
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  •  749 - Recovery of tax power to collect cash from individual defaulters  Dated 02/09/1974
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  •  747 - Assignment of share in partnership firm by an individual to his H.U.F. whether amounts to diversion of income — Clarification regarding  Dated 30/08/1974
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  •  746 - Official residence—Rulers of former Indian States under Section 10(19A) of the Income-tax Act, 1961  Dated 30/08/1974
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  •  745 [F No. 228/28/74-IT(A-II)] - Raising of sale price of agricultural produce with retrospective effect - Mercantile system of accounting - Date when liability arises  Dated 30/08/1974
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  •  743 - Revision proceedings under section 263 of the Income-tax Act, 1961 in cases where order of the I.T.O. is the subject matter of appeal before the A.A.C  Dated 29/08/1974
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  •  738 - Provisions of section 40A(3) of the Income-Tax Act, 1961—Totalisator dividends paid by race clubs  Dated 14/08/1974
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  •  737 - Deemed dividends under section 2(22)(e) of the I.T. Act, 1961—Head for scrutiny and intimation to shareholders  Dated 14/08/1974
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  •  175 - Recovery of tax arrears—Instructions regarding  Dated 14/08/1974
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  •  731 - Refund claims—Returns u/s 206 and Certificate u/s 203 of the Income-tax Act, 1961—Need for tally  Dated 08/08/1974
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  •  1/729—F. No. 16/50/69-IT(AI), CBDT Bulletin No. XX/I/70, page 107 - Donations in kind—Liability for deduction under section 80G of the Income-tax Act, 1961  Dated 06/08/1974
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  •  I/727-F. No. 223/1/74-ITA?II, from CBDT-CBDT Bulletin No. XX/I/69, page 107. - Calculation of tax—Specific direction in the assessment order—Duty to the I.T.O.  Dated 02/08/1974
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  •  710 - Proceedings under section 147—Whether the successor Income-tax Officer has power to issue notice under section 148 to the case where his predecessor had submitted the proposals to the  Dated 01/07/1974
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  •  709 - Waiver/reduction of penalty under section 271(4A) of the Income-tax Act, 1961/18(2A) of Wealth Tax Act, 1957  Dated 29/06/1974
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  •  685 - Penalty proceedings under Section 28(1)(a) of the 1922 Act—Proceeding started prior to 1-4-1962 in respect of assessment completed after 1-4-1962  Dated 29/06/1974
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  •  708 - Applicability of section 52(2) of I. T. Act, 1961 —Clarification regarding  Dated 24/06/1974
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  •  707 - Section 80RR of Income-tax Act, 1961—Interpretation of the term 'Author'  Dated 15/06/1974
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  •  706 - Avoidance of reference to correspondence with the Board in communications to assessees—Instructions regarding  Dated 15/06/1974
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  •  705 - Monthly verification of Entries in the Daily Collection Register with those in the Treasury Register and Postings in the Demand and Collection Register — Instruction Regarding  Dated 15/06/1974
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  •  704 - Furnishing of return of Income and net wealth A.Y. 1974-75—Non-Availability of forms—Extension of time—Instructions Regarding  Dated 12/06/1974
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  •  703 - Discontinuance of profession—Outstanding professional fees—Section 176(3)—(4) of the Income-tax Act, 1961 Steps regarding assessment in cases of receipts in succeeding years  Dated 12/06/1974
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  •  702 - Writ Petitions/Appeals — References pending before High Court-Constitution of Tax Benches — Request for  Dated 07/06/1974
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  •  701 - Submission of proposals for filing of special leave petitions/stay petitions before Supreme Court  Dated 06/06/1974
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  •  697 - C&AG's report, 1972-73—Para 18(c)—Maintenance of depreciation record in terms of Indian rupees—Clarifications and instructions regarding  Dated 31/05/1974
    CAG's report, 1972-73Para 18(c)Maintenance of depreciation record in terms of Indian rupeesClarifications and instructions regarding Instruction No. 697F. No. 228/18/74-IT A-II, dated 31-5-1974CBD... Read More
  •  695 - Withdrawal of development rebate under Section 34(3)(b)/155(5) on dissolution of firm—Clarification regarding  Dated 29/05/1974
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  •  694 - Provision for "Leave with wages" section 37(1) of the Income-Tax Act—-Allowability thereof— Clarification regarding  Dated 29/05/1974
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  •  693 - Non-deduction of tax at Source—Follow up action—Instructions Regarding  Dated 27/05/1974
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  •  692 - C & AG's Report — D.P. No. 23, Computation of capital under Companies (Profits) Surtax Act, 1964 — Rule 3 of the Second Schedule to Surtax Act — Applicability thereof- Instructions regarding  Dated 27/05/1974
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  •  691 - Computation of capital under Second Schedule to Companies (Profits) Surtax Act, 1964 — Application and scope of Rule 4 — Clarification regarding  Dated 23/05/1974
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  •  690 - Order under section 119(2)(a) of the Income-tax Act, 1961  Dated 20/05/1974
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  •  687 - Expenditure is the nature of entertainment—Tea, soft drinks etc. to customers—Clarification regarding  Dated 25/04/1974
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  •  689 - Reduction of arrears — Steps to be taken — Instruction regarding.  Dated 24/04/1974
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  •  661 - Section 271(4A) of the Income-tax Act, 1961—Clarifications as to its scope and applicability—Instructions regarding  Dated 15/04/1974
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  •  680 - Development allowance under Section 33A—Tea Companies—Land used under lease—Owner of the Land—Instruction regarding  Dated 10/04/1974
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  •  677 - Surrender of property at the time of issue of succession certificate—Collection of information in this regard for levying Gift-tax  Dated 06/04/1974
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  •  676 - Definition of "company in which public are substantially interested", as amended by the Finance Act, 1965—Clarification Regarding  Dated 05/04/1974
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  •  675 - Superannuation Funds—Grant of Approval under the Income-tax Act 1961—Instructions Regarding  Dated 28/03/1974
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  •  674 - Section 77 of the Foreign Exchange Regulation Act, 1973 (46 of 1973)—Certain Officers of Income tax Department to assist the officers of Enforcement Directorate—  Dated 27/03/1974
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  •  671—F. No. 358/10/72-IT (WT), from CBDT—CBDT Bulletin No. XX/I/27, page 63 - Income-tax Act, 1961—Requirements of Income-tax Clearance Certificate under Section 230A for Registration of Rental Lease Deed in respect of Leased House Property not Involving change of Ownership  Dated 23/03/1974
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  •  666 - Computation of capital under the Companies (Profits) Sur-tax Act, 1964 — Explanation 1 to Rule 2 of the Second Schedule  Dated 07/03/1974
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  •  663 - 'Foreign tax' Compilation of statistical data procedure regarding  Dated 07/03/1974
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  •  665 - Interest Chargeable under Section 217(1A) of the Income-tax Act, 1961—Discretion to Reduce or Waive Interest under Rule 40(5) of the Income-tax Rules, 1962—Exercise of—Instructions Regarding  Dated 06/03/1974
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  •  644 - Wanchoo Committee Recommendation No. 148 (Para 2-243)—regarding.  Dated 06/03/1974
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  •  662 - Audit of cost Accounts of companies under the companies Act utilisation of such Audited Accounts in the Income Tax Assessments—Instructions Regarding  Dated 02/03/1974
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  •  F. No. 13(3)DI(RSP) 72-73, from Dte. of Inspection (RS&P) CBDT Bulletin XX/I/30, page 65. - Assessment/Refund form (ITNS-150) printing thereof white and pink paper—Revised instructions regarding filling up  Dated 02/03/1974
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  •  658 - Offences and prosecutions under Direct Tax Laws and Indian Penal Code—Limitation under the Code of Criminal Procedure, 1973  Dated 12/02/1974
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  •  657 - Rule Authorising Payment of Pension on Leaving Service—Superannuation Funds—Approval under Part B of Fourth Schedule to Income-tax Act, 1961—Clarification Regarding  Dated 28/01/1974
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  •  656 - Instructions regarding disposal of old appeals and revisions petitions  Dated 25/01/1974
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  •  655 - Disposal of appeals old and important revenue yielding cases by AACs — Instructions regarding  Dated 25/01/1974
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  •  654 - Attachment of shares of companies—Prohibitory orders against transfer of shares issued by Tax Recovery Officers—Steps to be taken  Dated 23/01/1974
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  •  [Board's I/653—F. No. 212/2/74-IT (A-II), from CBDT—CBDT Bulletin No. XX/I/16—page 45.] - Payment of Interest on Delayed Refunds — Surprise Inspections — Instructions Regarding—  Dated 21/01/1974
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  •  I/651—F. No. 201/103/73-ITA(A-II), from CBDT—CBDT Bulletin No. XX/I/15 page 44 - Deduction of Tax at Source from Insurance Commission—Certificate under Section 197(1)(a) for deduction at lower rate or no deduction–instructions regarding—  Dated 17/01/1974
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  •  I/650—F. No. 225/72/73-ITA-II, from CBDT—CBDT Bulletin No. XX/I/14 Page 44 - Granting of proper acknowledgment receipt for paper filed—Instructions regarding  Dated 15/01/1974
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  •  649 - Deduction Tax at Source from Payments made to Non-resident—Checking as Part of Internal Survey  Dated 14/01/1974
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  •  I/648—F. No. 207/2/74-ITA-II, CBDT—CBDT Bulletin No. XX/I/12 - Applicability of section 52(2) of Income-Tax Act, 1961—Clarification regarding  Dated 14/01/1974
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  •  I/645—No. 501/2/72-FTD, CBDT Bulletin No. XX/I/11, page 41 - Agreement for Avoidance of Double Taxation of income between India and Pakistan  Dated 09/01/1974
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  •  I/643—F. No. 285/40/73-IT(Inv.), from CBDT—CBDT Bulletin No. XX/I/10—Page 40 - Prosecution under section 276 of the Act—standard Composition fees in respect of technical offences—Instructions regarding  Dated 08/01/1974
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  •  I/642—F. No. 279/139/73-ITJ, from CBDT—CBDT Bulletin No. XX/1/9, page 40. - Exemption under section 10(14)/16(5) of the I.T. Act, 1961 in respect of City Compensatory Allowance—  Dated 04/01/1974
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  •  64 - Prosecution under section 277 of Income-tax Act, and 193 and 196 I.P.C.—Shri Manilal Damji Chalisgaon—Bombay High Court's judgment dated 17-7-1973—Communication of—regarding  Dated 04/01/1974
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  •  639 - Determination of manufacturing profits for arriving at whether a company is an industrial Co. or not—finance Act, 1968—Regarding  Dated 28/12/1973
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  •  638 - Receipt of compensatory payments—Contravention of Foreign Exchange Regulations—Proper assessment of  Dated 12/12/1973
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  •  635 - Demands Pending Decision of Appeals  Dated 12/11/1973
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  •  Board's F. No. 380/7/73-IT(B) from CBDT—CBDT Bulletin XIX/I/ 173 page 244 - Budget opening of Head of Account under Section 194D of the Income Tax Act, 1961—  Dated 09/11/1973
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  •  633 - Checking of Income Tax calculations by I.T.Os—Scope  Dated 06/11/1973
    Checking of Income Tax calculations by I.T.OsScope Instruction No. 633-Board's F. No. 236/401/73-A PAC dated 6-11-1973 from CBDT-CBDT Bulletin XIX/I/72, page 244. The Board's instructions (Ins.... Read More
  •  631 - Para 50(c) A & AG's Report 1970-71—Levy of additional tax on distribution of dividends on equity shares in excess of the prescribed limits—Clarification regarding  Dated 27/10/1973
    Para 50(c) A AG's Report 1970-71Levy of additional tax on distribution of dividends on equity shares in excess of the prescribed limitsClarification regarding Instruction No. 631Board's F. No. 21... Read More
  •  629 - Recovery—Verification of Payments etc. Before Resorting to Coercive Action  Dated 22/10/1973
    RecoveryVerification of Payments etc. Before Resorting to Coercive Action Instruction No. 629Board's F. No. 3404/266/73-ITCC dated 22-10-1973 CBDT BulletinXIX/I/169Page 241. It hardly needs stre... Read More
  •  628 - Levy of Interest under Section 215 of the Income-Tax Act, 1961—Clarification Regarding Tax Paid "Otherwise" Appearing in Section 215(2) of the Income Tax Act, 1961—  Dated 19/10/1973
    Levy of Interest under Section 215 of the Income-Tax Act, 1961Clarification Regarding Tax Paid Otherwise Appearing in Section 215(2) of the Income Tax Act, 1961 [Instruction No. 628Board's F. No.... Read More
  •  Board’s F. No. 205/12/73-ITA.II, from CBDT—CBDT Bulletin XIX/I/178, page 247. - Guidance on perquisites for Company Directors, Managers, etc.—Impact of the instructions issued by the Ministry of Industrial Development  Dated 19/10/1973
    Guidance on perquisites for Company Directors, Managers, etc.Impact of the instructions issued by the Ministry of Industrial Development, Internal Trade Company Affairs (Department of Company Affa... Read More
  •  627 - Recovery of costs under Rule 5 of the Second Schedule to the Income-tax Act, 1961 Power to collect cash from individual defaulters  Dated 17/10/1973
    Recovery of costs under Rule 5 of the Second Schedule to the Income-tax Act, 1961 Power to collect cash from individual defaulters Instruction No. 627Board's F. No. 404/259/73-ITCC, dated 17-10-1... Read More
  •  627 - Allowances of expenditure on advertisement— Instructions regarding  Dated 15/10/1973
    Allowances of expenditure on advertisement Instructions regarding Instruction No. 627Boards F. No. 201/28/72-ITA. II, dated 15-10-1973 from CBDTCBDT Bulletin XIX/I/166, page 239. The short film... Read More
  •  1154 - Adoption of exchange rate—Rule 115 of the Income-Tax Rules, 1962  Dated 03/10/1973
    Adoption of exchange rateRule 115 of the Income-Tax Rules, 1962 Instruction No. 1154F. No. 201/70/76-ITA-II, dated the 10-3-1978 from Central Board of Direct Taxes, CBDT Bulletin No. XXIII/I/149,... Read More
  •  623 - Computation of capital under second Schedule to Companies (Profits) Sur-tax Act, 1964 — Application and scope of Rule 4 — Clarification regarding  Dated 28/09/1973
    Computation of capital under second Schedule to Companies (Profits) Sur-tax Act, 1964 Application and scope of Rule 4 Clarification regarding Instruction No. 623F. No. 229/13/73-IT(A-II )dated 28... Read More
  •  [Board's I/622 —F No. 404/260-73-ITCC, from CBDT— CBDT Bulletin XIXII/153-page 220.] - Section 245 of the Income-Tax Act, 1961 Recommendation No. 432 (Para 6.144) of the Wanchoo Committee Report — Instructions Regarding—  Dated 26/09/1973
    Section 245 of the Income-Tax Act, 1961 Recommendation No. 432 (Para 6.144) of the Wanchoo Committee Report Instructions Regarding [Board's I/622 F No. 404/260-73-ITCC, dated 26/9/73 from CBDT CB... Read More
  •  619 - Deduction of Tax at Source on Payments to Contractors under Section 194C—Credit therefor to Firm or Partner  Dated 25/09/1973
    Deduction of Tax at Source on Payments to Contractors under Section 194CCredit therefor to Firm or Partner (Instruction No. 619F. No. 275/90/73-ITJ, dated 25-9-73 from CBDTCBDT Bulletin XIX/152 p... Read More
  •  617 - Fork lift trucks—rate of depreciation and/or development rebate—Allowability—Instructions regarding  Dated 13/09/1973
    Fork lift trucksrate of depreciation and/or development rebateAllowabilityInstructions regarding Instruction No. 617F. No. 202/41/72-ITA-II, dated 13-9-1973 from CBDTCBDT Bulletin XIX/I/150, page... Read More
  •  616 - Levy of additional tax on companies distributing excess dividends over the prescribed limit—Year of levy—Instruction regarding  Dated 13/09/1973
    Levy of additional tax on companies distributing excess dividends over the prescribed limitYear of levyInstruction regarding Instruction No. 616F. No. 173/70/73-IT(AI), dated 13-9-1973 from CBDT-... Read More
  •  612 - Enquiries and Objections received from Revenue Audit—Prompt Compliance with  Dated 07/09/1973
    Enquiries and Objections received from Revenue AuditPrompt Compliance with Instruction No. 612F. No. 236/392/72-APAC, dated 7-9-1973 from CBDTCBDT Bulletin XIX/I/148 page, 216. Vide para 6 of th... Read More
  •  [I/611-F. No. 226/18/70— IT(A-II), from CBDT— CBDT Bulletin XIX/I/145—Page 210.] - Refund— Expeditious Disposal of — Monthly Reports— Modification of — Discontinuation of Quarterly and Six Monthly Statements—  Dated 07/09/1973
    Refund Expeditious Disposal of Monthly Reports Modification of Discontinuation of Quarterly and Six Monthly Statements [I/611-F. No. 226/18/70 IT(A-II), dated 7-9-1973 from CBDT CBDT Bulletin XIX... Read More
  •  610 - Payment of self-assessment tax under section 140A of Income-Tax Act, 1961— Whether reduction allowable in respect of estimated double taxation due under sections 90 & 91—Instructions regarding  Dated 04/09/1973
    Payment of self-assessment tax under section 140A of Income-Tax Act, 1961 Whether reduction allowable in respect of estimated double taxation due under sections 90 91Instructions regarding Instru... Read More
  •  609 - Survey of Professional people like advocate, Solicitors, etc.  Dated 03/09/1973
    Survey of Professional people like advocate, Solicitors, etc. Instruction No. 609 F. No. 415/2/73-IT(Inv.), dated 3-9-1973 from CBDTCBDT Bulletin XIX/1/ 143, page 209 For collecting necessary i... Read More
  •  608 - Madras High Court's decision in the case of A.M. Sali Maraicar and A.M. Syed Abdul Khader Maraicar Vs. I.T.O. Nagapartinam and another  Dated 01/09/1973
    Madras High Court's decision in the case of A.M. Sali Maraicar and A.M. Syed Abdul Khader Maraicar Vs. I.T.O. Nagapartinam and another Instruction No. 608-F. No. 279/299/72-IT(J), dated 1st Septe... Read More
  •  607 - Recording of reasons when not initiating penalty proceedings under section 271(1)(c) where the Explanation is applicable  Dated 01/09/1973
    Recording of reasons when not initiating penalty proceedings under section 271(1)(c) where the Explanation is applicable Instruction No. 607F. No. 284/41/73-IT (Inv.) dated 1-9-1973 from CBDTCBDT... Read More
  •  606 - Declaration as a 'Company' under section 2(17) (iv) of the Income-tax Act, 1961—Instructions Regarding  Dated 31/08/1973
    Declaration as a 'Company' under section 2(17) (iv) of the Income-tax Act, 1961Instructions Regarding Instruction No. 606F. No. 451/2/73, dated 31st August 1973 from CBDTCBDT Bulletin XIX/I/140,... Read More
  •  605 - Export market development allowance—Mistakes in grant of, pointed out by C. & A.G.-Instructions regarding  Dated 31/08/1973
    Export market development allowanceMistakes in grant of, pointed out by C. A.G.-Instructions regarding Instruction 'No. 605F. No. 203/31/73-ITA-II, dated 31-8-1973 from CBDTCBDT Bulletin XIX/I/13... Read More
  •  604 - Rebate of Income-tax in relation to exports-Mistakes in grant of, pointed out by C.& A.G.-Instructions regarding  Dated 30/08/1973
    SECTION 35B Rebate of Income-tax in relation to exports-Mistakes in grant of, pointed out by C. A.G.-Instructions regarding Instruction No. 604F. No. 203/31/73-ITA-II. dated 30-8-1973 from CBDTC... Read More
  •  603 - Allowance of deductions under section 16(iv) and 32 of the Income Tax Act, 1961  Dated 30/08/1973
    Allowance of deductions under section 16(iv) and 32 of the Income Tax Act, 1961 Instruction No. 603F. No. 200/3/73-IT(AI), dated 30-8-1973 from CBDT Bulletin XIX/I/137, page 202.] An assessee h... Read More
  •  601 - Order under section 119(2) of the Income-tax Act, 1961—The Board's authorisation to admit the applications filed by the assessees under section 220(3) beyond the due dates  Dated 30/08/1973
    Order under section 119(2) of the Income-tax Act, 1961The Board's authorisation to admit the applications filed by the assessees under section 220(3) beyond the due dates Instruction No. 601Order... Read More
  •  600 - Production of additional evidence before A.A.Cs Drafting of assessment orders —Instructions regarding  Dated 29/08/1973
    Production of additional evidence before A.A.Cs Drafting of assessment orders Instructions regarding (Instruction No. 600F. No. 201/35/73-ITA-II, dated 29-8-1973 from CBDTCBDT Bulletin XIX/1/134,... Read More
  •  599 - Income-tax (Double Taxation Relief) (Dominion) Rules, 1956—Sections 90 and 91 of the Income-Tax Act, 1961  Dated 29/08/1973
    Income-tax (Double Taxation Relief) (Dominion) Rules, 1956Sections 90 and 91 of the Income-Tax Act, 1961 Instruction No. 599F. No. 145/32/70-FTD, dated 29-8-1973CBDT bulletin XIX/I/133, page 199... Read More
  •  598 - Computation of total income—Arithmetical mistakes—Steps to be taken for avoiding instructions regarding  Dated 25/08/1973
    Computation of total incomeArithmetical mistakesSteps to be taken for avoiding instructions regarding Instruction No. 598-F. No. 236/254/72-APAC, dated 25-8-1973 from CBDT-CBDT Bulletin XIX/I/ 13... Read More
  •  596 - Section 80-I of the I.T. Act, 1961—Whether profits assessable u/s 41(2) of the I.T. Act, 1961 as a result of taking over of the assets can be treated as profits attributable to the priority industry  Dated 24/08/1973
    Section 80-I of the I.T. Act, 1961Whether profits assessable u/s 41(2) of the I.T. Act, 1961 as a result of taking over of the assets can be treated as profits attributable to the priority industr... Read More
  •  595 - Proper Co-ordination between the Assistant Controllers of Estate duty and Income Tax Officers/Wealth/Tax Officers Gift Tax Officers—Instructions Regarding  Dated 24/08/1973
    Proper Co-ordination between the Assistant Controllers of Estate duty and Income Tax Officers/Wealth/Tax Officers Gift Tax OfficersInstructions Regarding Instruction No. 595-F. No. 313/13/72-ED d... Read More
  •  594 - Promotion of Sports—Charitable Activity within the Meaning of Section 2(15) of the Income-tax Act, 1961—Clarification Regarding  Dated 23/08/1973
    Promotion of SportsCharitable Activity within the Meaning of Section 2(15) of the Income-tax Act, 1961Clarification Regarding Instruction No. 594F. No. 197/I/72-IT(AI), dated 23rd August, 1973 fr... Read More
  •  593 - Irregular collections of amounts to make good the shortfall of Budget Estimates—Avoidance of—Instructions regarding  Dated 23/08/1973
    Irregular collections of amounts to make good the shortfall of Budget EstimatesAvoidance ofInstructions regarding Instruction No. 593F. No. 385/97/73-IT(B), dated 23-8-1973 from CBDTCBDT Bulletin... Read More
  •  592 - Income Tax and other taxes assessments—Co-ordination of—Need for  Dated 22/08/1973
    Income Tax and other taxes assessmentsCo-ordination ofNeed for Instruction No. 592-F. No. 236/159/72-APAC, dated 22-8-1973 from CBDT-CBDT Bulletin XIX/I/126, page 193. The Cs.I.T. should impres... Read More
  •  588 - Relief allowed by AACs — Incorporation of, in the appellate orders and Disposal Register  Dated 20/08/1973
    Relief allowed by AACs Incorporation of, in the appellate orders and Disposal Register Instructions regarding- (Instruction No. 588 F. No. 277/9/73-ITJ dated 20-8-1973 from CBDT Bulletin XIX/ I /... Read More
  •  587 - Implementation of Assurance given to Parliament—Steps for avoiding delay  Dated 20/08/1973
    Implementation of Assurance given to ParliamentSteps for avoiding delay Instruction No. 587F. No. 405/27/71-ITCC, dated 20-8-1973 from CBDTCBDT Bulletin XIX/I/122 Page 191 Assurances given to Pa... Read More
  •  590 - Incorrect allowance of bonus reserve under section 36(1)(ii) of Income-Tax Act, 1961—Clarification regarding  Dated 18/08/1973
    Incorrect allowance of bonus reserve under section 36(1)(ii) of Income-Tax Act, 1961Clarification regarding Instruction No. 590F. No. 204/26/73-ITA.II, dated 18-8-1973 from CBDT. Bulletin XIX/I/1... Read More
  •  586 - Survey of Insurance Policies, Petrol Pomp dealers etc.  Dated 17/08/1973
    Survey of Insurance Policies, Petrol Pomp dealers etc. Instruction No. 586 F. No. 415/8/73-IT (Inv.), dated 17-8-1973 from CBDT CBDT Bulletin XIX/ 1/122, page 191 It may be useful to have surve... Read More
  •  585 - Penalties under Chapter XXI of I.T. Act, EFPE—Expeditious disposal of penalty proceedings and control over penalty proceedings getting time barred—Instructions regarding  Dated 13/08/1973
    Penalties under Chapter XXI of I.T. Act, EFPEExpeditious disposal of penalty proceedings and control over penalty proceedings getting time barredInstructions regarding Instruction No. 585F. No. 2... Read More
  •  584 - Audit Objections—Remedial Measures—Proper Choice of  Dated 09/08/1973
    Audit ObjectionsRemedial MeasuresProper Choice of Instruction No. 584F. No. 236/237/72-APAC, dated 9-8-1973 from CBDTCBDT Bulletin XIX/I/120, page, 187. In all cases where errors are pointed out... Read More
  •  583 - Dropping of penalty proceedings under section 271(1)(a)—Recording reasons  Dated 09/08/1973
    Dropping of penalty proceedings under section 271(1)(a)Recording reasons Instruction No. 583F. No. 284/37/73-IT(Inv.), dated 9th Aug., 1973 from CBDTCBDT Bulletin XIX/I/199 page 186 Unless speci... Read More
  •  582 - Appeals—Assistant Commissioner—Income-tax Officer promoted as—Appeals against orders by — Appointment of another Assistant Commissioner to hear  Dated 08/08/1973
    AppealsAssistant CommissionerIncome-tax Officer promoted asAppeals against orders by Appointment of another Assistant Commissioner to hear Income-tax Act, 1961 (43 of 1961) Section 122 Instructio... Read More
  •  581 - Rules 67 to 111 of the Income tax Rules 1962—Compliance by Recognised Provident Funds, Approved Superannuation Funds and Approved Gratuity Funds—Instructions Regarding  Dated 02/08/1973
    Rules 67 to 111 of the Income tax Rules 1962Compliance by Recognised Provident Funds, Approved Superannuation Funds and Approved Gratuity FundsInstructions Regarding Instruction No. 581 F. No. 21... Read More
  •  580 - Qualification of amount for deduction under section 80MM of the Income-tax Act, 1961—Instructions regarding  Dated 01/08/1973
    Qualification of amount for deduction under section 80MM of the Income-tax Act, 1961Instructions regarding Instruction No. 580F. No. 167/231/72-IT(AI), dated 1-8-1973CBDT Bulletin XIX/I/116, page... Read More
  •  579 - C. & A. G.'s Report—1970-71—Para 51(c) Income from Gratuity Fund—Incorrect Exemption—Instruction Regarding.  Dated 01/08/1973
    C. A. G.'s Report1970-71Para 51(c) Income from Gratuity FundIncorrect ExemptionInstruction Regarding. Instruction No. 579F. No. 217/17/73-ITA-II, dated 1-8-1973 from CBDTCBDT Bulletin XIX/I/115,... Read More
  •  578 - C.&A.G.'s report 1971-72 - Para 26(iv) incorrect allowance, capital gains—Instructions regarding  Dated 30/07/1973
    SECTION 80T DEDUCTION IN RESPECT OF LONG TERM CAPITAL GAINS IN THE CASE OF ASSESSEE OTHER THAN COMPANIES C.A.G.'s report 1971-72 - Para 26(iv) incorrect allowance, capital gainsInstructions rega... Read More
  •  577 - Incorrect allowance of depreciation and incorrect computation of profit under section 41(2) of the Income-Tax Act, 1961—Instructions regarding  Dated 30/07/1973
    Incorrect allowance of depreciation and incorrect computation of profit under section 41(2) of the Income-Tax Act, 1961Instructions regarding Instruction No. 577F. No. 201/54/73-ITA-II, dated 30-... Read More
  •  574 - Unrealistic over-assessment—Prevention of—Instructions regarding  Dated 27/07/1973
    Unrealistic over-assessmentPrevention ofInstructions regarding. Instruction No. 574-F. No. 246/27/73-APAC, dated 27-7-1973 from CBDT-CBDT Bulletin XIX/I/110, page 163. The Board would like to i... Read More
  •  F. No. P. 9(6) 73/74 from. D.I (RS & P) CBDT Bulletin XIX/I/157— Page 229 - Filing of Estimate under Section 212(3) and 212(3A)—Date of Filing  Dated 25/07/1973
    Filing of Estimate under Section 212(3) and 212(3A)Date of Filing [F. No. P. 9(6) 73/74 dated 25-7-1973 from. D.I (RS P) CBDT Bulletin XIX/I/157 Page 229.] The Law Ministry has opined that if th... Read More
  •  572 - Reliefs under Chapter VI-A of the Income-tax Act, 1961—Relief not to be allowed in excess of the gross total income—Instructions regarding  Dated 23/07/1973
    Reliefs under Chapter VI-A of the Income-tax Act, 1961Relief not to be allowed in excess of the gross total incomeInstructions regarding Instruction No. 572F. No. 178/2/73-IT(A-I), dated 23-7-197... Read More
  •  571 - Penalty proceedings pending under 1922 Act—Completion of Within one year—Instructions regarding  Dated 17/07/1973
    Penalty proceedings pending under 1922 ActCompletion of Within one yearInstructions regarding Instruction No. 571F. No. 284/36/73-IT(Inv.), dated 17-7-1973 from CBDTCBDT Bulletin XIX/I/107 page 1... Read More
  •  570 - Prosecution under section 276(d)/276B—drafting of complaint petitions regarding  Dated 17/07/1973
    Prosecution under section 276(d)/276Bdrafting of complaint petitions regarding Instruction No. 570F. No. 285/39/73-IT(Inv.) dated 17-7-1973 from CBDTCBDT Bulletin XIX/I/106154 Utmost care should... Read More
  •  F. No. 221/16/73-IT (A.II), XIX /I/156 - Pilot Scheme—Production of Income-tax Clearance Certificate—Intimation of Payments made by Government Agencies to the Income-tax Department  Dated 09/07/1973
    Pilot SchemeProduction of Income-tax Clearance CertificateIntimation of Payments made by Government Agencies to the Income-tax Department [Office Memorandum F. No. 221/16/73-IT (A.II), dated 9-7-... Read More
  •  567 - Revenue Audit by C&A.G.—Draft paragraph of the Audit Report—Procedure for Handling of  Dated 07/07/1973
    Revenue Audit by CA.G.Draft paragraph of the Audit ReportProcedure for Handling of Instruction No. 567F. No. 236/Genl./73-APAC, dated 7-7-1973 from CBDTCBDT Bulletin XIX /I/105 page 150. Revised... Read More
  •  565 - Exemption of allowance allowed to employees  Dated 05/07/1973
    Exemption of allowance allowed to employees Instruction No. 565 F. No. 173/41 /73-IT(AI), dated 5th July 1973 CBDT Bulletin XIX/I/104, page 150. The cases of claims of exemption of unreasonably... Read More
  •  564 - Exemption to public charitable trusts under Sections 11 and 80G of the I.T. Act, 1961—Validity of exemption certificates.  Dated 03/07/1973
    Exemption to public charitable trusts under Sections 11 and 80G of the I.T. Act, 1961Validity of exemption certificates. Instruction No. 564F. No. 180/46/72-IT(AI), dated 3-7-1973 from CBDTCBDT B... Read More
  •  563 - Prosecution for non-deduction of tax at source and for not crediting the tax to Government—Compounding of—Guidelines regarding  Dated 03/07/1973
    Prosecution for non-deduction of tax at source and for not crediting the tax to GovernmentCompounding ofGuidelines regarding Instruction No. 563F. No. 285/82-73 IT(Inv.), dated 3rd July, 1973 fro... Read More
  •  [I/562 from CBDT F. No. 228/22/73— IT(A-II), Bulletin No. 19.] - Checking of Refunds — Duties of Inspecting Officers — Para 17— Chapter XVII Office Manual Vol-II Section II—  Dated 27/06/1973
    Checking of Refunds Duties of Inspecting Officers Para 17 Chapter XVII Office Manual Vol-II Section II [I/562 dated 27-6-73 from CBDT F. No. 228/22/73 IT(A-II), Bulletin No. 19.] The staff of th... Read More
  •  561 - Relief under section 80J of the I.T. Act, 1961— incorrect allowance of—Instructions regarding  Dated 26/06/1973
    Relief under section 80J of the I.T. Act, 1961 incorrect allowance ofInstructions regarding Instruction No. 561F. No. 178/I/73-IT(AI), dated 26-6-1973 from CBDTCBDT Bulletin XIX/I/100, page 145... Read More
  •  560-Bd. F. No. 229/10/73-ITA-II, CBDT-CBDT Bulletin XIX /I /93 - Collection of arrears of Sur-tax — Instructions regarding  Dated 22/06/1973
    Collection of arrears of Sur-tax Instructions regarding Instruction No. 560-Bd. F. No. 229/10/73-ITA-II, dated 22-6-1973 from CBDT-CBDT Bulletin XIX /I /93-page 136 With a view to tackle the pro... Read More
  •  559 - Manufacture of Radio Receivers and other Tele communication Equipments—Whether these Items are to be treated as 'Electronic Equipment' for rebates and reliefs under the Income-Tax Act, 1961  Dated 18/06/1973
    Manufacture of Radio Receivers and other Tele communication EquipmentsWhether these Items are to be treated as 'Electronic Equipment' for rebates and reliefs under the Income-Tax Act, 1961Clarific... Read More
  •  [Board's I/558 — F. No. 225/34/71— IT (A.II), from CBDT— CBDT Bulletin XIX/I/98—page 142.] - Refund Claims made after Completion of Assessment — Admissibility of — Instructions Regarding —  Dated 18/06/1973
    Refund Claims made after Completion of Assessment Admissibility of Instructions Regarding [Board's I/558 F. No. 225/34/71 IT (A.II), dated 18-6-1973 from CBDT CBDT Bulletin XIX/I/98page 142.] Th... Read More
  •  557 - Transfer of cases—Proposals under section 127 of the Income-tax Act, 1961 — Furnishing of reasons for proposals — Regarding  Dated 15/06/1973
    Transfer of casesProposals under section 127 of the Income-tax Act, 1961 Furnishing of reasons for proposals Regarding Instruction No. 557 F. No. 185/133,73-ITAI, Dated the 15th June, 1973 The... Read More
  •  555 - Exemption Certificate under Section 197(3) Read with Section 80K of Income-tax Act, 1961 for Dividends of new Industrial undertakings—Issue of—Precautions to be Taken  Dated 11/06/1973
    Exemption Certificate under Section 197(3) Read with Section 80K of Income-tax Act, 1961 for Dividends of new Industrial undertakingsIssue ofPrecautions to be Taken (Instruction No. 555Bd. F. No.... Read More
  •  554-Bd's F. No. 229/6/73-ITA-II CBDT — CBDT Bulletin XIX/I//90 - Disposal of cases under Super Profits Tax Act, 1963 and Companies (Profits) Sur-tax Act, 1964 — Instructions regarding  Dated 08/06/1973
    Disposal of cases under Super Profits Tax Act, 1963 and Companies (Profits) Sur-tax Act, 1964 Instructions regarding Instruction No. 554-Bd's F. No. 229/6/73-ITA-II dated 8-6-1973 from CBDT CBDT... Read More
  •  553 - Deduction under Section 80C of the I.T. Act, 1961—Whether admissible in the case of HUF on the contributions made to the Public Provident Fund set up by the Central Government  Dated 07/06/1973
    Deduction under Section 80C of the I.T. Act, 1961Whether admissible in the case of HUF on the contributions made to the Public Provident Fund set up by the Central Government and under the Post Of... Read More
  •  552 - Audit Organisation in Income-tax Department—Pendency of Revenue Audit and Internal Audit Objections—Drive for Liquidation of  Dated 07/06/1973
    Audit Organisation in Income-tax DepartmentPendency of Revenue Audit and Internal Audit ObjectionsDrive for Liquidation of Instruction No. 552Board's No. 238/3/73-APAC, dated 7-6-1973 from CBDTCB... Read More
  •  550 - Recovery of Income-tax from Companies—Action to take Defaulting Companies into Liquidation—Instruction Regarding  Dated 04/06/1973
    Recovery of Income-tax from CompaniesAction to take Defaulting Companies into LiquidationInstruction Regarding Instruction No. 550F. No. 403/102/72-ITCC dated 4-6-1973 from CBDTCBDT Bulletin XIX/... Read More
  •  549 - Relief under section 80MM of the Income-tax Act, 1961—Admissibility of—Instructions regarding  Dated 18/05/1973
    SECTION 80MM DEDUCTION IN THE CASE OF AN INDIAN COMPANY IN RESPECT OF ROYALTIES ETC. Relief under section 80MM of the Income-tax Act, 1961Admissibility ofInstructions regarding Instruction No.... Read More
  •  548 - Section 230 of the Income-tax Act, 1961—Revised Form of Guarantee to be Furnished by the Employers  Dated 15/05/1973
    Section 230 of the Income-tax Act, 1961Revised Form of Guarantee to be Furnished by the Employers Instruction No. 548Board's F. No. 485/3/72-FTD dated 15-5-73 from CBDT CBDT Bulletin XIX/I/85, pa... Read More
  •  542 - Summons under section 131 of Income-tax Act, 1961— To Editors of journals-Issue of-Instructions regarding  Dated 28/04/1973
    SECTION 131 Summons under section 131 of Income-tax Act, 1961 To Editors of journals-Issue of-Instructions regarding Instruction No. 542 Board's F. No. 414/1972-IT/ (Inv.), dated 28-4-1973 CBDT... Read More
  •  539 - Prosecution under sections 276(b), 276(d) and 276B of the Income-tax Act, 1961—Instruction regarding  Dated 25/04/1973
    Prosecution under sections 276(b), 276(d) and 276B of the Income-tax Act, 1961Instruction regarding Instruction No. 539Board's F. No. 285/166/72-IT(Inv.) dated 25-4-1973 from CBDTCBDT Bulletin XI... Read More
  •  540 - Submission of proposals to the Board for references and appeals etc. — Instructions regarding  Dated 13/04/1973
    Submission of proposals to the Board for references and appeals etc. Instructions regarding (Instruction 540 Board's F. No. 279/4/73 ITJ dated 13-4-1973 CBDT Bulletin XIX/ I/81 Page 119.) Instru... Read More
  •  538 - Deduction under Section 80C of the I.T. Act, 1961—Clarification regarding  Dated 03/04/1973
    Deduction under Section 80C of the I.T. Act, 1961Clarification regarding. Instruction No. 538Board F. No. 167/33/70-IT (A-I), dated 3-4-1973CBDT Bulletin XIX/1/79, page 118 Deduction under Sect... Read More
  •  537 - P.A.C.'s 51st Report (1972-73)—Para 2,383 regarding Section 194A of the Income-tax Act, 1961  Dated 31/03/1973
    P.A.C.'s 51st Report (1972-73)Para 2,383 regarding Section 194A of the Income-tax Act, 1961 Instruction No. 537Board's F. No. 277/5/73-ITJ dated 31-3-1973 from CBDTCBDT Bulletin XIX/I/78 Page 114... Read More
  •  536 - Remittance of Dividends and Royalties to Foreigners—No Objection Certificate—Issue of  Dated 29/03/1973
    Remittance of Dividends and Royalties to ForeignersNo Objection CertificateIssue of (Instruction No. 536F. No. 508/1/73-FTD dated 29-3-1973 from CBDTCBDT Bulletin XIX/I/66 page 99.) Vide Shri J.... Read More
  •  535 - Issue of Copies of Assessment orders alongwith the Demand Notices and challans after the completion of Assessments—Instructions Regarding  Dated 29/03/1973
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  •  [Board's I/532-F. No. 212/55/73—IT(A-2), from CBDT— CBDT Bulletin XIX/I/64-page 95.] - Delay in Grant of Refund due to Records being held up in connection with the Second Appeal  Dated 27/03/1973
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  •  530 - Searches and seizures under section 132 of the Income-tax Act, 1961—Furnishing a copy of warrant of authorization—Instructions regarding  Dated 22/03/1973
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  •  529 - Income-tax exemption to foreign technicians—Section 10(6)(viia) of the Income-tax Act, 1961  Dated 22/03/1973
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  •  I/528—F. No. 202/21/71-ITA-II, dated 20-3-73— CBDT Bulletin XIX/I/61, page 93 - Depreciation allowance in respect of Normal, double/triple shift working in seasonal factories and other concerns and extra depreciation  Dated 20/03/1973
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  •  I/526-F. No. 285/126/72-IT(Inv.), from CBDT—CBDT Bulletin XIX/I/59 Page 84 - Prosecution under sections 277 and 278 of the Income-tax Act—Application of the Probation of Offenders Act, 1958  Dated 16/03/1973
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  •  I/525—F. No. 167/6/72-IT(A-I), CBDT Bulletin XIX/I/58, page 83 - Refund of Annuity Deposits—Whether income Immediately derived from personal exertion for the purpose of section 80E(6)(i) of the Income-tax Act, 1961—Clarification regarding.  Dated 16/03/1973
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  •  524 - Nationalisation of the General Insurance Business-Compensation payable to Non-resident Shareholders—Computation of Tax to be deducted under Sec. 195 of the Income-Tax Act, 1961  Dated 14/03/1973
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  •  I/523—F. No. 385/46/72-IT(B), dated 12-3-1973 from CBDT—CBDT Bulletin XIX/I/56, Page 82 - Socio-economic objectives of the Government—Achievement of—Minutes of the meeting which the F.S. had with the Members of the Board on 6-12-1972—Follow up action regarding.  Dated 12/03/1973
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  •  I/522—F. No. 204/II/72-ITA-II, from CBDT—CBDT Bulletin XIX/I/55, page 81. - Contribution made by the textile mills to the consumers' subsidy funds—Allowance as deduction under section 37(1) of the Income-Tax Act and the treatment of the subsidies in the hands of mills  Dated 12/03/1973
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  •  521 - Avoidance of unnecessary adjournments in assessment of Important cases—Recommendations of the PAC in Para 3.21 of their 51st Report (1972-73)  Dated 12/03/1973
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  •  520 - P.A.C. (1972-73)— 51st Report Para-4.50 (Fifth) Lok Safoha Progress of the work done by the Zonal Committee relating to write off  Dated 01/03/1973
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  •  517 - Recovery of Tax—Recovery Certificate Issued by Income-tax Officer against Firm— whether Tax Recovery Officer can proceed against Individual Partners of Firm  Dated 28/02/1973
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  •  516 - Draft Para Proposed for Inclusion in the Audit Report (Civil) on Revenue Receipts, 1973— Draft Para No. 42—Companies (Profits) Surtax Act, 1964  Dated 27/02/1973
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  •  I/515, F. No. 458/19/73-FTD - Exemption of foreign technicians under section 10(6)(vii)/(viia) of the Income-tax Act, 1961  Dated 26/02/1973
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  •  F. No. 328/72/71—WT, CBDT Bulletin XIX/I/20 - Income-tax Act, 1961—Requirement of Tax Clearance Certificates under Section 230A from Trustees  Dated 26/02/1973
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  •  [Board's I/514 F. No. 212/54/73-IT (A-II), - Interest on Delayed Refund-Assessment set aside Appellate Assistant Commissioner — The Date from which Interest Payable—  Dated 24/02/1973
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  •  F. No. 197-3/72-IT(AI), from M.O.F. (Deptt. of R&I), XIX/I/19, page 20. - Order  Dated 24/02/1973
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  •  I/513—F.- No. 313/14/72-ED, CBDT—CBDT Bulletin XIX/I/48, page 75 - Irregularities Noticed by the Audit Parties Regarding Appeal Effect etc.—Revised Instructions Regarding  Dated 23/02/1973
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  •  F. No. 200/43/70-IT(AI), from CBDT I/512—CBDT Bulletin XIX/I/47, page 74 - Salaries and allowances of the Members of State Legislative Assemblies—Assessability of  Dated 23/02/1973
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  •  511 - Reopened and Set-aside cases—Sections 146, 251, 254 and 263 of I.T. Act, 1961—Disposal of  Dated 22/02/1973
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  •  510 - Section 23A/104 of the Income-tax Act, 1922/1961—Dividends actually distributed—Whether dividend declared after the statutory period will count—Clarification regarding  Dated 17/02/1973
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  •  509 - Giving effect to Appellate Orders — Prompt action — regarding  Dated 17/02/1973
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  •  508 - Medical reimbursement made by the State Government to members of the State Legislature—Whether taxable—Clarification regarding  Dated 17/02/1973
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  •  507 - Penalty under section 271(1)(c) of Income-tax Act—Non-disclosure of share income from firm by a partner—Regarding  Dated 1