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Case lawCirculars1975 › Circular No. 177
CBDT circular 15 September 1975

Circular No. 177

Finance (Amendment) Act, 1975 - Circular No. 177, Dated 15-9-1975

What this is

Circular No. 177 was issued by the Central Board of Direct Taxes on 15 September 1975. Its subject is Finance (Amendment) Act, 1975 - Circular No. 177, Dated 15-9-1975.

The instrument itself

The text, as the department published it

Read from the department’s own PDF, linked below, and reproduced without editing. Line breaks and spacing are ours; the words are not. For anything you rely on, read the file itself.

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Circular No.

177

Circular Date

15/09/1975

Upload Date

15/09/1975

Circular No. 177, dated 15-09-1975

FINANCE (AMENDMENT) ACT, 1975 - CIRCULAR NO. 177, DATED 15-9-1975

Amendments at a glance

Provisions explained

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← Circular No. 178  ·  Circular No. 176 →

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.

Source: the Income Tax Department’s own published text — its page for this instrument.