Circulars / Instructions / Public Notices etc. |
|
|
Home  Circulars / Public Notices 1970 Income Tax Income Tax - 1970 Circular Circular - 1970 This
|
|
|
Circular - Income Tax For the Year - 1970
Showing 1 to 14 of 14 Records
-
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
-
42/1970 -
20-6-1970
Banks exempted from deducting tax at source from interest paid on deposits under clause (vii) of sub-section (3) from 1-4-1970 - Whether tax already deducted and paid into Government account could be refunded directly by banks
-
40/1970 -
11-5-1970
Development rebate allowed on assets sold to Government - Whether not liable to be withdrawn even if vendor credits to profit and loss account reserve which he had originally created
-
36/1970 -
25-3-1970
Instructions for deduction of tax at source from salary during financial year 1970-71 at the rates specified in Part III of First Schedule to Finance Bill, 1970
-
35/1970 -
24-3-1970
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
-
34/1970 -
5-3-1970
Disallowance of expenditure for which payment exceeding Rs. 2,500 is made otherwise than by crossed cheque/bank draft under sub-section (3), read with rule 6DD of the Income-tax Rules - Scope and operation of the sub-section explained
|
| |
| |
