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  • 622 | 06-Jan-1992 Circular

    Allowance of depreciation on motor vehicles owned and used by tour operators and travel agents in the business of running these vehicles on hire for tourists

  • 623 | 06-Jan-1992 Circular

    Commutation of pension received by Judges of the Supreme Court and High Courts--Applicability of section 10(10A)(i) of the Income-tax Act, 1961

  • 624 | 23-Jan-1992 Circular

    Reopening of assessments on account of retrospective amendment made in section 80HHC in respect of ``counter'' sales to foreign tourists in shops and emporia, etc., located in India

  • 625 | 12-Feb-1992 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 March 31, 1992

  • 626 | 12-Feb-1992 Circular

    Deduction of income-tax at source from interest other than ``interest on securities''--Section 194A of the Income-tax Act, 1961--Deduction from interest on time deposits with banks

  • 627 | 27-Feb-1992 Circular

    Clarification in respect of section 5(1)(xxa) of the Wealth-tax Act, 1957, in view of the omission of Ninth Schedule to the Income-tax Act, 1961.

  • 628 | 06-Mar-1992 Circular

    Audit of accounts under section 44AB of the Income-tax Act, 1961--Penalty under section 217B for assessment years 1985-86

  • 62 | 08-Apr-1992 Circular

    Register of Demand and Collections of Advance Payment of Tax - Modification of - Instructions regarding

  • 629 | 31-Jul-1992 Circular

    Income-tax deduction from salaries during the financial year 1992-93 under section 192 of the Income-tax Act, 1961

  • 630 | 11-Aug-1992 Circular

    Section 193 of the Income-tax Act, 1961--Deduction of income-tax at source from interest on securities during the financial year 1992-93--Instructions regarding

  • 631 | 20-Aug-1992 Circular

    TDS u/s. 194B, 194BB and 194G of the Income-tax Act, 1961, from winnings from lottery, crossword puzzles, horse races or from commission, etc., paid on sale of lottery tickets--Rates of tax applicable during the financial year 1992-93

  • 632 | 20-Aug-1992 Circular

    Section 194C of the Income-tax Act, 1961--Deduction of tax at source from payment made to contractors and sub-contractors--Instruction regarding

  • 633 | 20-Aug-1992 Circular

    Section 194D of the Income-tax Act, 1961--Deduction of tax at source from insurance commission during the financial year 1992-93

  • 634 | 20-Aug-1992 Circular

    Collection of income-tax at source under section 206C of the Income-tax Act, 1961, in respect of profits and gains from the business of trading in alcoholic liquor, forest produce, etc.--Financial year 1992-93

  • 635 | 20-Aug-1992 Circular

    Clarification in respect of valuation of gifts of shares/debentures on or after 1-4-1992 under the Gift-tax Act, 1958, in view of the omission of Part C of Schedule III to the Wealth-tax Act, 1957

  • 636 | 31-Aug-1992 Circular

    Explanatory Notes on the provisions relating to direct taxes

  • 637 | 02-Sep-1992 Circular

    Expenditure-tax--Whether World Bank Mission Staff are exempt--Clarification regarding.

  • 638 | 29-Oct-1992 Circular

    Amendment of the provisions relating to rate of tax on royalties and fees for technical services under the D.T.A.A. with Canada.

  • 639 | 13-Nov-1992 Circular

    Clarification regarding furnishing of returns under direct tax laws--Closed holiday

  • 640 | 26-Nov-1992 Circular

    Guidelines for the purposes of section 10(10C) of the Income-tax Act--Clarification of the queries

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