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1975

Circulars of 1975

Every circular the Income Tax Department published in 1975 — 27 of them, newest first. Each one opens on its own page.

NumberDateWhat it deals with
Circular No. 18723 December 1975Section 80-O l RO Yalties, ETC., from Certain Foreign Enterprises
Circular No. 18518 December 19751696. Exemption limit of income raised from Rs. 6,000 to Rs. 8,000 by Finance (Amendment) Act, 1975 - Employers permitted to make adjustments of tax deducted at source against tax deductible
Circular No. 18414 November 1975Voluntary Disclosure of Income & Wealth Ordinance, 1975
Circular No. 18311 November 1975Voluntary Disclosure of Income & Wealth Ordinance, 1975
Circular No. 18228 October 1975Financial Year 1975-76
Circular No. 18125 October 1975Voluntary Disclosure of Income & Wealth Ordinance, 1975
Circular No. 18015 October 1975Voluntary Disclosure of Income & Wealth Ordinance, 1975
Circular No. 17930 September 1975Taxation Laws (Amendment) Act, 1975 - Circular No. 179, Dated 30-9-1975, Circular No. 197, Dated 17-4-1976 and Circular No. 204, Dated 24-7-1976
Circular No. 17823 September 1975528. Donation to Prime Minister’s National Relief Fund [sub-clause (iiia) of clause (a) of sub-section (2)] - Money order coupons to be treated as sufficient evidence of donation
Circular No. 17715 September 1975Finance (Amendment) Act, 1975 - Circular No. 177, Dated 15-9-1975
Circular No. 17616 August 1975Financial Year 1975-76
Circular No. 17514 August 1975The problem of arrears has been the subject matter of adverse criticism by the comptroller and AuditorGeneral of India and various Parliamentary Committee and as such has been constantly eng
Circular No. 17412 August 1975468. Scope and applicability of sub-section (1) explained with reference to Tribunal decision in Lalchand Bhalla’s case
Circular No. 1718 July 1975718. Income-tax (Double Taxation Relief) (Aden) Rules, 1953 - Present position thereunder
Circular No. 1728 July 1975Income-tax (Double Taxation Relief) (Dominions) Rules, 1956 providing for grant of double taxation relief with certain domin­ions - Present position thereunder
Circular No. 17030 June 1975273. Continuation of development rebate in certain cases - Explanation to section 16(b) of the Finance Act, 1974 - "Coal-fired equipment" includes producer gas plants
Circular No. 16923 June 1975Provision 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. 1689 June 19751074. Instructions for deduction of tax at source from interest other than interest on securities during financial year 1975-76 at the rates specified in Part II of First Schedule to Finance
Circular No. 1679 June 1975Financial Year 1975-76
Circular No. 1659 June 1975Financial Year 1975-76
Circular No. 1669 June 1975Financial Year 1975-76
Circular No. 1644 June 1975Sections 18 and 18A
Circular No. 16329 May 1975[Withdrawn by Circular No. 7/2009, Dated 22-10-2009]
Circular No. 162A27 May 1975Section 35D l Amortisation of Preliminary Expenses
Circular No. 16224 March 19751290. Denial of income-tax clearance certificate to contractors on levy of penalty for concealment and/or conviction - Guidelines therefor
Circular No. 16122 March 1975Financial Year 1975-76
Circular No. 16018 March 1975Financial Year 1975-76
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.