Clarification as regards Instruction No. 1979 dated 27/3/2003 and Instruction No. 1985 dated 29/6/2000-reg. - Income Tax - 19

Instruction No : 19 Date of Issue : 23-12-2003 Subject : Clarification as regards Instruction No. 1979 dated 27/3/2003 and Instruction No. 1985 dated 29/6/2000-reg. 1. The Board has received queries as regards the scope of operation of Instruction No. 1979, dated 27-3-2000 and Instruction No. 1985, dated 29-6-2000. 2. This is to clarify that the aforestated Instructions are not retrospective in operation and are administrative in nature.