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99/1972 -
21-12-1972
New Form Nos. 11, 11A and 12 incorporating provisions of Explanation inserted by Taxation Laws (Amendment) Act, 1970 not to be insisted upon for assessment years 1971-72 and 1972-73 but firms be allowed opportunity to file application in new forms
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98/1972 -
16-12-1972
Amendments at a glance, Provisions explained
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97/1972 -
14-12-1972
Deductions under clause (i) as it stood prior to its substitution, and under clauses (iii) to (v) as they stood prior to their omission, by Finance Act, 1974 with effect from 1-4-1975 - Clarifications on certain issues retained in the compendium for reference purposes
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96/1972 -
25-11-1972
Amendment at a glance, Amendments to Income-tax Act , Amendments to Wealth-tax Act , Amendments to Gift-tax Act
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95/1972 -
15-11-1972
Rules and forms prescribed for the purposes of deduction of tax at source from payments to contractors and sub-contractors under the section
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94/1972 -
15-11-1972
Instructions regarding application for certificate for deduction of tax at lower rates and obligations/liabilities of persons deducting tax at source under the section
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93/1972 -
26-9-1972
Applicability of section 194C to service contracts - Clarification regarding Supreme Court judgment in Associated Cement Co. Ltd. v. CIT [1993] 67 Taxman 346/201 ITR 435
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92/1972 -
18-9-1972
Amortisation of cost of production/cost of acquiring distribution rights of films - Assessments of film producers/distributors - General guidelines for allowance thereof
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77/1972 -
8-8-1972
Surcharge on advance tax payable by companies during the financial year 1971-72
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90/1972 -
26-6-1972
Exemption of house rent allowance under clause (13A) - Eligibility and computation
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89/1972 -
23-6-1972
City compensatory allowance - Whether exempt under clause (14)
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88/1972 -
19-6-1972
Extension of time for filing return for assessment year 1972-73 in cases where returns are due to be filed by June 30, 1972 - Waive of interest chargeable for period of delay up to July 31, 1973
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87/1972 -
19-6-1972
Penalties based on cancelled/annulled assessments - Authorisation by the Board for taking action in respect of such penalties under section 154 beyond the time limit specified under section 154(7) - Order under section 119(2)(a)/(b)
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85/1972 -
29-5-1972
Instructions for deduction of tax at source from winnings from lottery or crossword puzzle during financial year 1972-73 at the rates specified in Part II of First Schedule to Finance Act, 1972
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81/1972 -
26-3-1972
Penalties based on cancelled/annulled assessments - Authorisation by the Board for taking action in respect of such penalties under section 154 beyond the time limit specified under section 154(7) - Order under section 119(2)(a)/(b)
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83/1972 -
21-3-1972
Instructions for deduction of tax at source from salary during financial year 1972-73 at the rates specified in Part III of First Schedule to Finance Bill, 1972
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82/1972 -
20-3-1972
Instructions for deduction of tax at source from interest on securities during financial year 1972-73 at the rates specified in Part III of First Schedule to Finance Bill, 1972
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80/1972 -
4-3-1972
Limit on allowance in respect of benefit, amenity or perquisite under clause (c) (iii)/clause (a)(v) - Reimbursement of certain expenses/payments whether form part of perquisite to be restricted to one-fifth of salary
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79/1972 -
25-2-1972
Dividend paid or deemed to have been paid by company out of its "tax holiday" profits - Relief denied to shareholders in the absence of proper certificate re. percentage of tax-free profits - Whether relief under the section should be allowed on production of necessary certificate after expiry of time limit specified under section 154(7) - Order under section 119(2)(b)
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78/1972 -
17-2-1972
Extension of time for filing returns in the cases of persons owning agricultural lands for assessment years 1970-71 and 1971-72 up to February 29, 1972
