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1977

Circulars of 1977

Every circular the Income Tax Department published in 1977 — 27 of them, newest first. Each one opens on its own page.

NumberDateWhat it deals with
Circular No. 23519 December 19771693. Exemption limit raised - Employees drawing salary between Rs. 8,000 and Rs. 10,000 - Adjustment of tax deducted at source during financial year 1977-78 against tax deductible from sal­
Circular No. 23417 December 19771542. Valuation of lessor’s interest in urban leased property - Guidelines therefor
Circular No. 2335 December 1977490. Contributions made under the Central Government Employees' Insurance Scheme - Whether eligible for relief under clause (a)(i) of sub-section (2)
Circular No. 23226 November 1977940. Selection of appropriate challan for payment of direct taxes and its proper filling up by taxpayer
Circular No. 23114 November 1977Section 35C C l Rural Development Allowance
Circular No. 23027 October 1977873. Hearing of cases by Income-tax Officers - Each assessee should be given different timing for attendance
Circular No. 2299 August 1977Finance (No. 2) Act, 1977 - Circular No. 229, Dated 9-8-1977
Circular No. 22714 July 1977Instructions for deduction of tax at source from insurance commission during financial year 1977-78 at the rates specified in Part II of First Schedule to Finance (No. 2) Bill, 1977
Circular No. 22614 July 1977Instructions for deduction of tax at source from winnings from lottery or crossword puzzle during financial year 1977-78 at the rates specified in Part II of First Schedule to Finance (No. 2
Circular No. 22814 July 1977Financial Year 1977-78
Circular No. 22530 June 1977Instructions for deduction of tax at source from salary during financial year 1977-78 at the rates specified in Part III of First Schedule to Finance (No. 2) Bill, 1977
Circular No. 22422 June 1977Whether 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. 22315 June 1977Section 133 l Power to Call for Information
Circular No. 22210 June 19771337. Whether deposit under "own your telephone" scheme is "asset" within the meaning of clause (e)
Circular No. 2216 June 1977Section 69D l Amount Borrowed/repaid on Hundi
Circular No. 22031 May 1977383. Circumstances when Income-tax Officer can relax requirement of making payments in excess of Rs. 2,500 by crossed cheques under clause (j) of rule 6DD
Circular No. 21930 May 19771456. Realignment of profit sharing ratio among partners - Method of determination of value of gift arising thereby in the case of partner who has right to share in assets of firm
Circular No. 21830 April 1977Exemption 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. 21731 March 1977Instructions for deduction of tax at source from winnings from lottery or crossword puzzle during financial year 1977-78 at the rates specified in Part II of First Schedule to Finance (No. 2
Circular No. 21631 March 1977Instructions for deduction of tax at source from insurance commission during financial year 1977-78 at the rates specified in Part II of First Schedule to Finance (No. 2) Bill, 1977
Circular No. 21531 March 1977Financial Year 1977-78
Circular No. 21430 March 1977Instructions for deduction of tax at source from salary during financial year 1977-78 at the rates specified in Part III of First Schedule to Finance (No. 2) Bill, 1977
Circular No. 21314 March 1977256. Textile made wholly or mainly of cotton - Item 21 of Ninth Schedule -Interpretation of word "mainly" - Sub-clause (iii) of clause (b) of sub-section (2)
Circular No. 21126 February 1977Section 10(5) l Passage Money and Leave Travel Concession
Circular No. 21226 February 1977248. Terminal allowance under clause (iii) of sub-section (1) - Whether assessee is required to again write off amount equal to terminal allowance
Circular No. 21025 February 1977457. Deferred dividends declared in terms of Companies (Temporary Restrictions on Dividends) Amendment Act, 1975 - Whether taxable in the year of declaration or in the year of its actual pay
Circular No. 20911 January 1977Section 244 l Interest on Refund Where No Claim Is Needed
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.