INCOME TAX

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.