Circulars of 1976

Every circular the Income Tax Department published in 1976 — 21 of them, newest first. Each one opens on its own page.

Number	Date	What it deals with
Circular No. 208	15 November 1976	475. Whether payment on or after April 1, 1977 of amount borrowed on hundi is to comply with the section regardless of whether hundi was executed prior to the said date or on or after that d
Circular No. 207	24 September 1976	Whether coparcener of HUF can be regarded as benamidar of HUF and thus obliged to file Form No. 12A in terms of Explanation (b) of section 185(1)
Circular No. 206	9 August 1976	Section 36 l Other Deductions
Circular No. 205	27 July 1976	Section 44AA l Maintenance of Accounts by Professionals
Circular No. 204	24 July 1976	Taxation 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. 203	16 July 1976	Section 37(3) l Expenditure on Advertisement/ Maintenance of Guest House/travelling
Circular No. 201	5 July 1976	Section 143 l Assessment
Circular No. 202	5 July 1976	Finance Act, 1976 - Circular No. 202, Dated 5-7-1976
Circular No. 200	28 June 1976	Section 37(3) l Expenditure on Advertisement/ Maintenance of Guest House/travelling
Circular No. 198	25 June 1976	Financial Year 1976-77
Circular No. 199	25 June 1976	Financial Year 1976-77
Circular No. 197	17 April 1976	Taxation 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. 196	31 March 1976	946. Whether tax is not to be deducted at source from conveyance allowance where disbursing authority is satisfied that conveyance allowance is exempt under section 10(14)
Circular No. 195	25 March 1976	Financial Year 1976-77
Circular No. 193	20 March 1976	Financial Year 1976-77
Circular No. 194	20 March 1976	497. Contributions to family pension fund established under Employees' Provident Fund and Family Pension Fund Act -Whether covered under clause (a)(ii) of sub-section (2)
Circular No. 192	10 March 1976	328. Apprentices training - Expenditure on apprentices covered under the Apprentices Act, 1961 - Whether allowable as business deduction
Circular No. 191	4 March 1976	Section 230A l Restrictions on Registration of Transfers of Immovable Property
Circular No. 190	1 March 1976	Section 43(1) l Actual Cost
Circular No. 189	30 January 1976	276. Development rebate reserve in the case of industrial undertakings in which there is Government participation and where there are certain obligations for maintenance of reserve for devel
Circular No. 188	6 January 1976	Fourth Schedule - Part A l Recognised Provident Fund

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.