Circular No. 202

Finance Act, 1976 - Circular No. 202, Dated 5-7-1976

What this is

Circular No. 202 was issued by the Central Board of Direct Taxes on 5 July 1976. Its subject is Finance Act, 1976 - Circular No. 202, Dated 5-7-1976.

The instrument, as the Board published it

The words below are the department’s own, reproduced from its published text. Where the department’s copy carried a publisher’s notes after the instrument, those are not reproduced.

FINANCE ACT, 1976 - CIRCULAR NO. 202, DATED 5-7-1976

Amendments at a glance

Rate structure

Amendments to Income-tax Act

Amendments to Compulsory Deposit Scheme (Income-tax Payers) Act

Amendments to Companies (Profits) Surtax Act

Amendments to Wealth-tax Act

Amendments to Gift-tax Act

Amendments to Interest-tax Act

Amendments to Unit Trust of India Act

Amendments to Life Insurance Corporation Act

← Circular No. 201 · Circular No. 200 →

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.