-
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
-
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)
-
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
-
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)
-
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
-
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
-
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
-
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)
-
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
-
76/1972 -
2-2-1972
Whether proposed additions to reserves as on first day of relevant previous year will have to be treated as "reserves" as on such first day in computing capital of company
-
75/1972 -
22-1-1972
Pettifogging enquiries into details of articles covered under the proviso to clause (viii) of sub-section (1) are not to be made - Object of amendment made by Finance (No. 2) Act, 1971 explained
-
74/1972 -
15-1-1972
Interpretation of expression "Initial issue of equity share capital" used in clause (xx) of sub-section (1)
-
73/1972 -
7-1-1972
Board's authorisation for taking action under section 154 beyond time limit specified under section 154(7) in cases where valid application has been filed under section 154(2)(b) but was not disposed of within the said time limit - Order under section 119(2)(a)
-
72/1972 -
6-1-1972
Amendments at a glance ,Rate structure , Amendments to Income-tax Act , Amendments to Wealth-tax Act , Amendments to Gift-tax Act , Amendments to Companies (Profits) Surtax Act, Miscellaneous provisions
-
71/1971 -
20-12-1971
Board's authorisation for taking action under section 154 beyond time limit specified under section 154(7) in cases of protective assessments requiring to be cancelled - Order under section 119(2)(b)
-
70/1971 -
11-12-1971
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
-
69/1971 -
18-11-1971
Equity shares issued by company in respect of which exemption is available under clause (xx) of sub-section (1) - Company could make application for issue of appropriate certificate for claiming exemption by individual shareholders
-
68/1971 -
17-11-1971
Mistakes apparent from records - Whether can be treated as such on the basis of subsequent decision of Supreme Court
-
67/1971 -
23-9-1971
Exemption of income accruing to residents of Ladakh - Scope thereof explained
-
65/1971 -
2-9-1971
Supplier drawing hundi on buyer and routing it through his banker with instructions to charge interest on amount of hundi from date of acceptance to date of actual payment - Whether tax is deductible at source by party retiring hundi from interest at the time of making payment to bank
