Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

Circulars / Instructions / Public Notices etc.

Home Circulars / Public Notices Income Tax Circular This

Law

Type: Year    

Circular - Income Tax

Showing 1321 to 1340 of 1377 Records

  • 64/1971 - 25-8-1971
    Whether natonalised banks would be regarded as banking companies for the purposes of deduction of interest on deposits with them under clause (vi) of sub-section (1)


  • 63/1971 - 16-8-1971
    Assessment of existing banks and their shareholders and corresponding new banks in the context of nationalisation and payment of compensation - Guidelines therefor


  • 62/1971 - 29-6-1971
    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


  • 61/1971 - 19-6-1971
    Instructions for deduction of tax at source from dividends payable/paid by domestic company to foreign companies after May 28, 1971 at the rate of 24.5 per cent specified in Part II of First Schedule to Finance (No. 2) Act, 1971


  • 60/1971 - 5-6-1971
    Instructions for deduction of tax at source from salaries during financial year 1971-72 at the rates specified in Part III of First Schedule to Finance (No. 2) Bill, 1971


  • 59/1971 - 3-6-1971
    Instructions for deduction of tax at source from interest on securities during the financial year 1971-72 at the rates speci­fied in Part III of First Schedule to Finance (No. 2) Bill, 1971


  • 58/1971 - 15-4-1971
    Whether, in the case of company where part of dividend is utilised for setting-off loss under any other head, deduction under the section is to be allowed on reduced dividend remaining after such set-off


  • 57/1971 - 23-3-1971
    Business of refining of crude oil - Whether it will be regarded as priority industry for the purposes of deduction under the section


  • 56/1971 - 19-3-1971
    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


  • 54/1971 - 16-3-1971
    Instructions for deduction of tax at source from interest on securities during financial year 1970-71 at the rates specified in Part III of First Schedule to Finance Bill, 1970


  • 53/1971 - 11-1-1971
    Unit Trust of India General Regulations, 1964 - Notification under regulation 42 - Authorisation to incumbents to exercise signing powers on behalf of Trust


  • 52/1970 - 30-12-1970
    Capital gain arising to charitable trust - Whether it could be regarded as having been applied to charitable purposes if trust invests amount received from sale of capital asset in acquiring another capital asset for trust - Section 11(1) as amended by the Finance Act, 1970


  • 51/1970 - 23-12-1970
    Whether provisions of section 13(2)(h), providing for forfeiture of exemption, apply with reference to shares in company initially settled on trust or donated to it subsequently


  • 49/1970 - 16-11-1970
    Procedure to be followed in cases where separate amounts of tax payable or refundable under various minor heads include fractions of a rupee


  • 48/1970 - 7-11-1970
    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


  • 47/1970 - 21-9-1970
    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


  • 46/1970 - 14-9-1970
    Expressions salary and year as used in clause (10) as it stood prior to its substitution by Finance Act, 1974 - Interpretation of


  • 45/1970 - 2-9-1970
    Amendments at a glance , Rate structure , Amendments to Income-tax Act , Amendments to Wealth-tax Act , Amendments to Unit Trust of India Act , Amendments to Companies (Profits) Surtax Act


  • 44/1970 - 4-8-1970
    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


  • 43/1970 - 20-6-1970
    Whether non-deduction of tax is only in respect of interest credited to Non-resident (External) Account and not to all types of non-resident accounts


....67

 

Quick Updates:Latest Updates