Circular No. 229

Finance (No. 2) Act, 1977 - Circular No. 229, Dated 9-8-1977

What this is

Circular No. 229 was issued by the Central Board of Direct Taxes on 9 August 1977. Its subject is Finance (No. 2) Act, 1977 - Circular No. 229, Dated 9-8-1977.

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 (NO. 2) ACT, 1977 - CIRCULAR NO. 229, DATED 9-8-1977

Amendments at a glance

Rate structure

Amendments to Income-tax Act

Amendments to Wealth-tax Act

Amendments to Gift-tax Act

Amendments to Companies (Profits) Surtax Act

Amendments to Interest-tax Act

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

Amendments to Voluntary Disclosure of Income & Wealth Act

Amendments to Khadi & Village Industries Commission Act

Amendments to Finance Act, 1973

Amendments to Oil Industry (Development) Act

← Circular No. 230 · Circular No. 227 →

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.