Every circular the Income Tax Department published in 1972 — 26 of them, newest first. Each one opens on its own page.
| Number | Date | What it deals with |
|---|---|---|
| Circular No. 99 | 21 December 1972 | 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. 98 | 16 December 1972 | Income-tax (Amendment) Act, 1972 - Circular No. 98, Dated 16-12-1972 |
| Circular No. 97 | 14 December 1972 | 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. 96 | 25 November 1972 | Taxation Laws (Amendment) Act, 1972 - Circular No. 96, Dated 25-11-1972 |
| Circular No. 94 | 15 November 1972 | 1756. Instructions regarding application for certificate for deduction of tax at lower rates and obligations/liabilities of persons deducting tax at source under the section |
| Circular No. 95 | 15 November 1972 | 1112. Rules and forms prescribed for the purposes of deduction of tax at source from payments to contractors and sub-contractors under the section |
| Circular No. 93 | 26 September 1972 | [Withdrawn by Circular No. 681, Dated 8-3-1994] |
| Circular No. 92 | 18 September 1972 | Amortisation of cost of production/cost of acquiring distribution rights of films - Assessments of film producers/distributors - General guidelines for allowance thereof |
| Circular No. 77 | 8 August 1972 | 1563. Banks instructed for making refunds to depositor who attained age of 65 years before 1-4-1983 |
| Circular No. 90 | 26 June 1972 | Exemption of house rent allowance under clause (13A) - Eligibility and computation |
| Circular No. 89 | 23 June 1972 | 80. City compensatory allowance - Whether exempt under clause (14) |
| Circular No. 87 | 19 June 1972 | Penalties based on cancelled/annulled assessments - Authorisation by the Board for taking action in respect of such penalties under section 154 beyond the time limit specified under section |
| Circular No. 88 | 19 June 1972 | 814. Extension of time for filing return for assessment year 1972-73 in cases where returns are due to be filed by June 30, 1972 - Waive of interest chargeable for period of delay up to July |
| Circular No. 85 | 29 May 1972 | Financial Year 1972-73 |
| Circular No. 84 | 23 May 1972 | Requirements to be satisfied by applicants for being eligible for concession envisaged under the section |
| Circular No. 81 | 26 March 1972 | Penalties based on cancelled/annulled assessments - Authorisation by the Board for taking action in respect of such penalties under section 154 beyond the time limit specified under section |
| Circular No. 83 | 21 March 1972 | Financial Year 1972-73 |
| Circular No. 82 | 20 March 1972 | Financial Year 1972-73 |
| Circular No. 80 | 4 March 1972 | 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. 79 | 25 February 1972 | Section 80K l Dividends Attributable to Profits and Gains from NEW Industrial Undertakings |
| Circular No. 78 | 17 February 1972 | 1399. Extension of time for filing returns in the cases of persons owning agricultural lands for assessment years 1970-71 and 1971-72 up to February 29, 1972 |
| Circular No. 76 | 2 February 1972 | 76 dated 02 02 1972 |
| Circular No. 75 | 22 January 1972 | 1353. Pettifogging enquiries into details of articles covered under the proviso to clause (viii) of sub-section (1) are not to be made - Object of amendment made by Finance (No. 2) Act, 1971 |
| Circular No. 74 | 15 January 1972 | 1364. Interpretation of expression "Initial issue of equity share capital" used in clause (xx) of sub-section (1) |
| Circular No. 73 | 7 January 1972 | 902. Board’s authorisation for taking action under section 154 beyond time limit specified under section 154(7) in cases where valid application has been field under section 154(2)(b) but wa |
| Circular No. 72 | 6 January 1972 | Finance (No. 2) Act, 1971 - Circular No. 72, Dated 6-1-1972 |
