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Circulars / Instructions / Public Notices etc.

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Type: Year    

Circular - Income Tax

Showing 1241 to 1260 of 1380 Records

  • 154/1974 - 5-12-1974
    Amortisation of cost of production/cost of acquiring distribution rights of films - Assessments of film producers/distributors - General guidelines for allowance thereof


  • 153/1974 - 30-11-1974
    Provident fund exempt under section 17(1) of the Employees' Provident Fund Act, 1952 - Whether recognition by the Commissioner necessary before it can enjoy benefits of recognised provident fund


  • 152/1974 - 27-11-1974
    Where whole payment would not be income chargeable to tax in the hands of recipient non-resident, person responsible for paying such sum may make application for determination of appropriate portion


  • 151/1974 - 25-11-1974
    Norms and principles to be applied in assessing foreign/Indian participants in technical collaboration


  • 150/1974 - 19-11-1974
    Rule 3(a)(i) of Income-tax Rules - Valuation of perquisite represented by rent-free residential accommodation in the case of Government employees - Effect of amendments made by Income-tax (Third Amendment) Rules, 1974


  • 148//1974 - 15-11-1974
    Provisions at a glance , Provisions explained


  • 147/1974 - 28-10-1974
    Employee claiming that salary is not chargeable to tax and no income-tax should be deducted at source - Employer to require employee to obtain certificate under section 197(1)


  • 146/1974 - 26-9-1974
    Provision for estimated service gratuity payable to its employees -Deduction under section 37(1) and section 40A(7) after its insertion by the Finance Act, 1975, with effect from 1-4-1973


  • 145/1974 - 9-9-1974
    Amendments at a glance, Amendments to Income-tax Act , Amendments to Wealth-tax Act , Amendments to Gift-tax Act , Amendments to Companies (Profits) Surtax Act


  • 144/1974 - 9-9-1974
    Amendments at a glance, Amendments to Income-tax Act


  • 143/1974 - 20-8-1974
    Audit report in Form No. 10B in terms of rule 17B - Auditor can accept as a correct list of specified persons as given by managing trustee while filing report


  • 142/1974 - 1-8-1974
    Taxability of subsidy - Revenue receipt or capital receipt - "10 per cent Central Outright Grant of Subsidy Scheme, 1971"


  • 141/1974 - 23-7-1974
    Date of encashment of cheque is the date of payment of tax in terms of rule 81 of Treasury Rules


  • 140/1974 - 6-7-1974
    Approval of agreement under which assessee-company receives royalty, etc., from any concern in India which is eligible for deduction under the section - Guidelines therefor


  • 139/1974 - 21-6-1974
    Instructions for deduction of tax at source from dividends during financial year 1974-75 at the rates specified in Part II of First Schedule to Finance Act, 1974


  • 138/1974 - 17-6-1974
    Amendments at a glance, Rate structure, Amendments to Income-tax Act, Amendments to Wealth-tax Act , Amendments to Companies (Profits) Surtax Act


  • 137/1974 - 13-6-1974
    Whether, in computing capital gains on sale of motor car to which proviso to section 43(1) applies for the purposes of depreciation allowance, actual cost has to be historic and true cost of acquisition or actual cost as artificially reduced


  • 136/1974 - 24-5-1974
    Whether clause (a) of sub-section (1) should be invoked in cases where consideration for transfer of property is determined/approved by Central Government/Reserve Bank


  • 135/1974 - 21-5-1974
    Instructions for deduction of tax at source from insurance commission during financial year 1974-75 at the rates specified in Part II of First Schedule to Finance Act, 1974


  • 134/1974 - 16-5-1974
    Instructions for deduction of tax at source from interest other than interest on securities during financial year 1974-75 at the rates specified in Part II of First Schedule to Finance Act, 1974


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