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  • 699 | 30-Jan-1995 Circular

    Requirement of deduction of income-tax at source u/s. 194I of the IT Act--Payments of income by way of rent made to Government and entities whose income is exempt from income-tax under clauses (20) and (20A) of s. 10 of the IT Act

  • 700 | 23-Mar-1995 Circular

    Whether benefit of section 80-O would be available if technical and professional services, though rendered outside India, are used by Foreign Government or enterprise in India

  • 701 | 23-Mar-1995 Circular

    Taxability of allowances received by persons having income under the head ``Salaries''.

  • 702 | 03-Apr-1995 Circular

    Clarification of the provisions of section 80DD of the Income-tax Act.

  • 703 | 18-Apr-1995 Circular

    Set off of losses of firms for the assessment year 1993-94--Interpretation of the new section 75 of the Income-tax Act, 1961.

  • 704 | 28-Apr-1995 Circular

    Transactions in securities--Determination of the date of transfer and holding period for the purpose of capital gains--Instructions regarding.

  • 705 | 20-Jun-1995 Circular

    Procedure regarding grant of approval under section 80RRA of the Income-tax Act, 1961.

  • 706 | 26-Jun-1995 Circular

    Deduction under section 80Q of the Income-tax Act, 1961.

  • 707 | 11-Jul-1995 Circular

    Refunds due to non-resident employees of a company after their departure from India.

  • 708 | 18-Jul-1995 Circular

    Expenditure on food or beverages provided to the employees by employers--Extent to be treated as entertainment--Section 37(2) of the Income-tax Act, 1961--Instructions regarding.

  • 709 | 19-Jul-1995 Circular

    Withdrawal of challan forms with three counterfoils for payment of advance tax and self-assessment tax--Regarding.

  • 710 | 24-Jul-1995 Circular

    Taxability of the perquisite on shares issued to employees at less than market price.

  • 711 | 24-Jul-1995 Circular

    RBI/ECGC bonds issued to project exporters who have executed projects in Iraq--Applicability of the condition regarding bringing of convertible foreign exchange into India for availing of the tax incentive under section 80HHB.

  • 712 | 25-Jul-1995 Circular

    Investment of funds by educational institutions covered under section 10(22) of Income-tax Act--Clarification regarding.

  • 713 | 02-Aug-1995 Circular

    Ticket sold by airlines and travel agents to the customers--Clarification regarding.

  • 714 | 03-Aug-1995 Circular

    Tax deduction at source in case of advertising--Applicability of sections 194C and 194J of the Income-tax Act.

  • 715 | 08-Aug-1995 Circular

    Clarification on various provisions relating to tax deduction at source--Regarding.

  • 716 | 09-Aug-1995 Circular

    Provisions regarding tax deduction at source introduced by the Finance Act, 1995--Clarification regarding.

  • 717 | 14-Aug-1995 Circular

    Finance Act, 1995 - Explanatory Notes on provisions relating to Direct Taxes

  • 718 | 22-Aug-1995 Circular

    Deduction of tax at source from payment of rent under section 194I of the Income-tax Act, 1961--Clarification regarding.

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