Circular No. 1(15)-63/TPL

Finance Act, 1963 - Circular No. 1(15)-63/TPL, Dated 8-9-1963

What this is

Circular No. 1(15)-63/TPL was issued by the Central Board of Direct Taxes on 8 September 1963. Its subject is Finance Act, 1963 - Circular No. 1(15)-63/TPL, Dated 8-9-1963.

The instrument, as the Board published it

The words below are the department’s own, reproduced from its published text. Where the department’s copy carried a publisher’s notes after the instrument, those are not reproduced.

FINANCE ACT, 1963 - CIRCULAR NO. 1(15)-63/TPL, DATED 8-9-1963

Amendments at a glance

Rate structure

Compulsory Deposit Scheme Act, 1963

Tax concession for export profits

Amendments to Income-tax Act

Amendment to Wealth-tax Act

← Circular No. 20-D · Circular No. 22D →

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.

Source: the Income Tax Department’s own published text — its page for this instrument.