Circular No. 3-P

Finance Act, 1965 and Finance (No. 2) Act, 1965 - Circular No. 3-P, Dated 11-10-1965

What this is

Circular No. 3-P was issued by the Central Board of Direct Taxes on 11 October 1965. Its subject is Finance Act, 1965 and Finance (No. 2) Act, 1965 - Circular No. 3-P, Dated 11-10-1965.

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, 1965 AND FINANCE (NO. 2) ACT, 1965 - CIRCULAR NO. 3-P, DATED 11-10-1965

Amendments at a glance

Amendments to rationalise tax structure

New rate structure of income-tax

Amendments to Income-tax Act

Amendments to Surtax Act

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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.