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  • 588 | 02-Jan-1991 Circular

    Deduction of tax at source from payments in respect of systems software--Announcement by Finance Minister in Lok Sabha on 7-9-1990

  • 589 | 16-Jan-1991 Circular

    Exercise of discretion under section 220(6) of the Income-tax Act, 1961, to treat the assessee as not being in default in respect of the amounts disputed in first appeal pending before the Deputy Commissioner (Appeals)/Commissioner (Appeals)

  • 590 | 30-Jan-1991 Circular

    Tax problems of non-resident Indians repatriated from Kuwait

  • 591 | 30-Jan-1991 Circular

    Explanatory Notes on the provisions of the Taxation Laws (Amendment) Act, 1991

  • 592 | 04-Feb-1991 Circular

    Exemption of interest on Non-Resident (External) Accounts in the case of joint account holders under section 10(4)(ii) of the Income-tax Act, 1961--Clarification regarding.

  • 593 | 05-Feb-1991 Circular

    Main changes relating to tax deduction/collection at source and ``advance tax''

  • 594 | 27-Feb-1991 Circular

    Deduction for expenses on commission payable to agents appointed under the Standardised Agency System for Government securities and the agents of Post Office Time Deposits and Unit Trust of India

  • 595 | 05-Mar-1991 Circular

    Winding up of superannuation fund--Rule 3(a) of part B of the Fourth Schedule to the Income-tax Act and rules 93 and 94 of the Income-tax Rules, 1962

  • 596 | 15-Mar-1991 Circular

    Applicability of section 13(1)(d) of the Income-tax Act, 1961, for assessment year 1983-84

  • 597 | 27-Mar-1991 Circular

    (1) Issue of certificates for tax deducted at source under various provisions of the Income-tax Act, 1961--Replacement of Form No. 16 with new Forms Nos. 16, 16A and 16B (2) Change in date(s) of filing annual return(s) of tax deducted at source

  • 598 | 03-Apr-1991 Circular

    Clarification on the Explanatory Notes on the provisions of the Taxation Laws (Amendment) Act, 1991

  • 599 | 24-Apr-1991 Circular

    Treatment of securities--Stock-in-trade or investment

  • 600 | 23-May-1991 Circular

    Deduction under section 80HHC of the Income-tax Act, 1961, in the case of taxpayers engaged in the business of growing and manufacturing tea

  • 601 | 04-Jun-1991 Circular

    Prima facie adjustments under section 143(1)(a) in respect of disallowance under section 43B of the Income-tax Act, 1961--Nature of evidence to be enclosed with the returns in support of actual payment, wherever required

  • 602 | 05-Jun-1991 Circular

    Order under section 9(2)(a) of the Gift-tax Act, 1958--Extension of due date for filing the return of gifts for the assessment year 1990-91 in certain cases

  • 603 | 06-Jun-1991 Circular

    Section 17 of the Income-tax Act, 1961--Valuation of perquisites in the form of reimbursement of medical expenses/provision of medical facilities by an employer

  • 604 | 11-Jun-1991 Circular

    Tax problems of non-resident Indians repatriated from Kuwait

  • 605 | 12-Jun-1991 Circular

    Issue of certificates of TDS under the various provisions of the IT Act, 1961--Replacement of the unified Form No. 16 with new Forms Nos. 16, 16A and 16B--Acceptance of the unified Form No. 16 for the assessment year 1991-92

  • 606 | 20-Jun-1991 Circular

    Filing of Income-tax returns for the assessment year 1991-92--Computation of surcharge on the amount of income-tax

  • 607 | 04-Jul-1991 Circular

    Issue of certificates of TDS under the provisions of the IT Act, 1961--Replacement of the unified Form No. 16 with new Forms Nos. 16, 16A and 16B--Acceptance of TDS certificates in unified Form No. 16 in lieu of Form No. 16B till 31-12-1991

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