Circulars of 1968

Every circular the Income Tax Department published in 1968 — 2 of them, newest first. Each one opens on its own page.

Number	Date	What it deals with
Circular No. 6-P	6 July 1968	Finance Act, 1968 - Circular No. 6-P, Dated 6-7-1968
Circular No. 4-P [LXXVI-65]	7 June 1968	Circular No. 4-P[LXXVI-65], Dated 7-6-1968

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.