Every circular the Income Tax Department published in 1970 — 15 of them, newest first. Each one opens on its own page.
| Number | Date | What it deals with |
|---|---|---|
| Circular No. 52 | 30 December 1970 | 164. Capital gain arising to charitable trust - Whether it could be regarded as having been applied to charitable purposes if trust invests amount received from sale of capital asset in acqu |
| Circular No. 51 | 23 December 1970 | 177. Whether provisions of section 13(2)(h), providing for forfeiture of exemption, apply with reference to shares in company initially settled on trust or donated to it subsequently |
| Circular No. 49 | 16 November 1970 | Section 288B l Rounding OFF of TAX |
| Circular No. 48 | 7 November 1970 | Supplier drawing hundi on buyer and routing it through his banker with instructions to charge interest on amount of hundi from date of acceptance to date of actual payment - Whether tax is d |
| Circular No. 47 | 21 September 1970 | Provision for estimated service gratuity payable to its employees -Deduction under section 37(1) and section 40A(7) after its insertion by the Finance Act, 1975, with effect from 1-4-1973 |
| Circular No. 46 | 14 September 1970 | 64. Expressions "salary" and "year" as used in clause (10) as it stood prior to its substitution by Finance Act, 1974 - Interpretation of |
| Circular No. 45 | 2 September 1970 | Finance Act, 1970 - Circular No. 45, Dated 2-9-1970 |
| Circular No. 44 | 4 August 1970 | Deductions under clause (i) as it stood prior to its substitution, and under clauses (iii) to (v) as they stood prior to their omission, by Finance Act, 1974 with effect from 1-4-1975 - Clar |
| Circular No. 42 | 20 June 1970 | 1072. Banks exempted from deducting tax at source from interest paid on deposits under clause (vii) of sub-section (3) from 1-4-1970 - Whether tax already deducted and paid into Government a |
| Circular No. 43 | 20 June 1970 | 1159. Whether non-deduction of tax is only in respect of interest credited to Non-resident (External) Account and not to all types of non-resident accounts |
| Circular No. 40 | 11 May 1970 | Development rebate allowed on assets sold to Government - Whether not liable to be withdrawn even if vendor credits to profit and loss account reserve which he had originally created |
| Circular No. 39, dated 13-4-1970 | 13 April 1970 | Dated 13 4 1970 circular no. 39 dated 13 4 1970 |
| Circular No. 36 | 25 March 1970 | Financial Year 1970-71 |
| Circular No. 35 | 24 March 1970 | Financial Year 1970-71 |
| Circular No. 34 | 5 March 1970 | Section 40A l Expenses or Payments NOT Deductible |