Every circular the Income Tax Department published in 1971 — 19 of them, newest first. Each one opens on its own page.
| Number | Date | What it deals with |
|---|---|---|
| Circular No. 71 | 20 December 1971 | 901. Board’s authorisation for taking action under section 154 beyond time limit specified under section 154(7) in cases of protective assessments requiring to be cancelled - Order under sec |
| Circular No. 70 | 11 December 1971 | New Form Nos. 11, 11A and 12 incorporating provisions of Explanation inserted by Taxation Laws (Amendment) Act, 1970 not to be insisted upon for assessment years 1971-72 and 1972-73 but firm |
| Circular No. 69 | 18 November 1971 | 1363. Equity shares issued by company in respect of which exemption is available under clause (xx) of sub-section (1) - Company could make application for issue of appropriate certificate f |
| Circular No. 68 | 17 November 1971 | Section 154 l Rectification of Mistakes |
| Circular No. 67 | 23 September 1971 | Section 10(26A) l Residents of Ladakh District |
| Circular No. 66 | 22 September 1971 | Circular No. 66 [F. No. 275/156/71-ITJ], dated 22-9-1971 |
| Circular No. 65 | 2 September 1971 | 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. 64 | 25 August 1971 | 594. Whether natonalised banks would be regarded as banking companies for the purposes of deduction of interest on deposits with them under clause (vi) of sub-section (1) |
| Circular No. 63 | 16 August 1971 | 884. Assessment of existing banks and their shareholders and corresponding new banks in the context of nationalisation and payment of compensation - Guidelines therefor |
| Circular No. 62 | 29 June 1971 | Limit on allowance in respect of benefit, amenity or perquisite under clause (c)(iii)/clause (a)(v) - Reimbursement of certain expenses/pay-ments whether form part of perquisite to be restri |
| Circular No. 61 | 19 June 1971 | 1051. Instructions for deduction of tax at source from dividends payable/paid by domestic company to foreign companies after May 28, 1971 at the rate of 24.5 per cent specified in Part II of |
| Circular No. 60 | 5 June 1971 | Financial Year 1971-72 |
| Circular No. 59 | 3 June 1971 | Financial Year 1971-72 |
| Circular No. 58 | 15 April 1971 | Section 80M l Inter-corporate Dividends |
| Circular No. 57 | 23 March 1971 | Section 80-I l Profits and Gains from Industries After Certain Date |
| Circular No. 56 | 19 March 1971 | Taxation Laws (Amendment) Act, 1970 - Circular No. 56, Dated 19-3-1971 |
| Circular No. 55 | 16 March 1971 | I am directed to invite a reference to this Ministry's letters F |
| Circular No. 54 | 16 March 1971 | Financial year 1971-72 |
| Circular No. 53 | 11 January 1971 | 1494. Unit Trust of India General Regulations, 1964 - Notification under regulation 42 - Authorisation to incumbents to exercise signing powers on behalf of Trust |
