Circulars of 1963

Every circular the Income Tax Department published in 1963 — 1 of them, newest first. Each one opens on its own page.

Number	Date	What it deals with
Circular No. 1(15)-63/TPL	8 September 1963	Finance Act, 1963 - Circular No. 1(15)-63/TPL, Dated 8-9-1963

A circular binds the department, not you and not a court. The Board issues a circular to its own officers. An assessee may hold the department to a circular that helps him; the department cannot hold an assessee to one that hurts him, and the Tribunal and the courts decide the law for themselves.