Circulars of 1966

Every circular the Income Tax Department published in 1966 — 1 of them, newest first. Each one opens on its own page.

Number	Date	What it deals with
Circular No. 4-P	21 July 1966	Finance Act, 1966 - Circular No. 4-P, Dated 21-7-1966

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.