Every circular the Income Tax Department published in 1973 — 27 of them, newest first. Each one opens on its own page.
| Number | Date | What it deals with |
|---|---|---|
| Circular No. 126 | 26 November 1973 | Finance Act, 1973 - Circular No. 126, Dated 26-11-1973 |
| Circular No. 125 | 26 November 1973 | 879. Court fee or stamp duty payable on power of attorney or vakalatnama filed before Income-tax Officer/on applications or petitions filed before Commissioner and other income-tax authorit |
| Circular No. 124 | 13 November 1973 | Section 80MM l Royalties, ETC., Received from ANY Concern in INDIA |
| Circular No. 123 | 31 October 1973 | 522. Whether deduction under the section is allowed from income of registered firms and only resultant net income is distributed for assessment in partners’ cases |
| Circular No. 122 | 19 October 1973 | Rule 3(g) of Income-tax Rules - Valuation of perquisibte on account of services of household servants |
| Circular No. 121 | 8 October 1973 | Financial Year 1973-74 |
| Circular No. 120 | 8 October 1973 | 1124. Whether, at the time of deducting tax from insurance commission credited to agent’s account, adjustment for debits made earlier is permissible |
| Circular No. 119 | 26 September 1973 | 857. Payment of tax on self-assessment/regular assessment, in cases where capital gains have not been invested, for the purposes of availing exemption under sections 54, 54B and 54D, before |
| Circular No. 118 | 15 September 1973 | Valuation of unquoted equity shares of investment companies, holding companies, etc. - Guidelines therefor |
| Circular No. 117 | 22 August 1973 | 357. Rebate allowed to members by consumer co-operative stores - Whether allowable as business deduction |
| Circular No. 116 | 10 July 1973 | Income-tax (Double Taxation Relief) (Dominions) Rules, 1956 providing for grant of double taxation relief with certain dominions - Present position thereunder |
| Circular No. 115 | 30 June 1973 | Section 12A l Conditions as to Registration of Trusts |
| Circular No. 114 | 21 June 1973 | 1113. Co-operative societies included in the categories of persons who are to deduct tax at source from payments to contractors and sub-contractors under the section with effect from 1-4-197 |
| Circular No. 113 | 20 June 1973 | 815. Extension of time for filing return for assessment year 1973-74 in cases where returns due to be filed by June 30 or July 31, 1973 - Waiver of interest chargeable for period of delay up |
| Circular No. 112 | 31 May 1973 | Section 194D l Insurance Commission |
| Circular No. 111 | 18 May 1973 | Section 10(13A) l House Rent Allowance |
| Circular No. 110 | 13 April 1973 | 311. Contribution to recognised provident fund - Trustees of funds allowed to make provision that payment to nominee will be sufficient discharge of liabilities - Clause (iv) of sub-section |
| Circular No. 108 | 20 March 1973 | Finance Act, 1972 - Circular No. 108, Dated 20-3-1973 |
| Circular No. 109 | 20 March 1973 | 246. Normal depreciation/Extra shift depreciation allowance up to 1969-70/from 1970-71 in the case of seasonal factories/concerns/approved hotels - Item III(iii)/(iv) of Part I of Appendix, |
| Circular No. 106 | 7 March 1973 | Financial Year 1973-74 |
| Circular No. 107 | 7 March 1973 | Financial Year 1973-74 |
| Circular No. 105 | 23 February 1973 | 927. Requirement of filing declaration under section 184(7), as amended by Taxation Laws (Amendment) Act, 1970, within time allowed under section 139(1)/(2) for furnishing return of income - |
| Circular No. 104 | 19 February 1973 | 478. Wife or minor child of individual incurs loss, which if it were income would be includible in income of that individual - Whether such loss should be treated as if it were loss sustaine |
| Circular No. 103 | 17 February 1973 | Finance Act, 1966 - section 2(7)(d ) l Industrial Company |
| Circular No. 102 | 3 February 1973 | Exemption of interest on savings certificates under clause (15)(ii) - Interest on holdings in the names of wife and minor children whether eligible for exemption - Exemption in the event of |
| Circular No. 100 | 24 January 1973 | Section 11 l Income from Property Held for Charity |
| Circular No. 101 | 24 January 1973 | 12. Whether public company will be deemed to be company in which public are not substantially interested by reason only of the fact that number of its directors at any time during previous y |
