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110/1973 -
13-4-1973
Contribution to recognised provident fund - Trustees of funds allowed to make provision that payment to nominee will be sufficient discharge of liabilities - Clause (iv) of sub-section (1) read with rules 67A and 101A of Income-tax Rules
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109/1973 -
20-3-1973
Normal depreciation/Extra shift depreciation allowance up to 1969-70/from 1970-71 in the case of seasonal factories/concerns/approved hotels - Item III(iii)/(iv) of Part I of Appendix I to Income-tax Rules
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108/1973 -
20-3-1973
Amendments at a glance, Rate Structure, Amendment to Income-tax Act, Amendments to Wealth-tax Act, Amendments to Gift-tax Act, Amendments to Companies (Profits) Surtax Act
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107/1973 -
7-3-1973
Instructions for deduction of tax at source from salary during financial year 1973-74 at the rates specified in Part III of First Schedule to Finance Bill, 1973
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106/1973 -
7-3-1973
Instructions for deduction of tax at source from interest on securities during financial year 1973-74 at the rates specified in Part III of First Schedule to Finance Bill, 1973
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105/1973 -
23-2-1973
Requirement of filing declaration under section 184(7), as amended by Taxation Laws (Amendment) Act, 1970, within time allowed under section 139(1)/(2) for furnishing return of income - ITOs to be liberal in condoning delay for assessment year 1970-71 and earlier years where, even after 1-4-1971, de
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104/1973 -
19-2-1973
Wife or minor child of individual incurs loss, which if it were income would be includible in income of that individual - Whether such loss should be treated as if it were loss sustained by that individual
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103/1973 -
17-2-1973
Meaning of industrial company under Explanation to section2(7)(d)
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102/1973 -
3-2-1973
Exemption of interest on savings certificates under clause (15)(ii) - Interest on holdings in the names of wife and minor children whether eligible for exemption - Exemption in the event of death of one of the joint holders
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101/1973 -
24-1-1973
Whether public company will be deemed to be company in which public are not substantially interested by reason only of the fact that number of its directors at any time during previous year is less than six
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100/1973 -
24-1-1973
Repayment of debt incurred for purposes of trust/loans advanced by educational trusts to students for higher studies - Whether amounts to application of income
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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
