Circulars of 1967

Every circular the Income Tax Department published in 1967 — 1 of them, newest first. Each one opens on its own page.

Number	Date	What it deals with
Circular No. 5-P	9 October 1967	Finance (No. 2) Act, 1967 - Circular No. 5-P, Dated 9-10-1967

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.