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159/1974 -
31-12-1974
Provisions at a glance , Provisions explained
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158/1974 -
27-12-1974
Effect of withdrawal of tax exemption in respect of receipts of casual and non-recurring nature on liability to tax in respect of gifts
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157/1974 -
26-12-1974
Assessment of discretionary trusts under section 164/166 - Correct procedure therefor
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156/1974 -
23-12-1974
Foreign exchange entitlement certificate fee under Ceylon Exchange Control Law - Whether deductible expense under clause (iii)
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155/1974 -
21-12-1974
Clarification contained in Circular No. 155, dated 21-12-1974 reiterated to ensure proper computation of tax to be deducted at source in the case of non-resident whose tax liability is to be borne by payer
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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
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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
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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
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151/1974 -
25-11-1974
Norms and principles to be applied in assessing foreign/Indian participants in technical collaboration
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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
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148//1974 -
15-11-1974
Provisions at a glance , Provisions explained
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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)
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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
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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
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144/1974 -
9-9-1974
Amendments at a glance, Amendments to Income-tax Act
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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
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142/1974 -
1-8-1974
Taxability of subsidy - Revenue receipt or capital receipt - "10 per cent Central Outright Grant of Subsidy Scheme, 1971"
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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
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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
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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
