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Case law › Circulars › 1978
1978

Circulars of 1978

Every circular the Income Tax Department published in 1978 — 12 of them, newest first. Each one opens on its own page.

NumberDateWhat it deals with
Circular No. 24721 October 1978370. Calculation of percentage limits of entertainment expenditure under section 37(2A) - Modification to para 24.2 of Circular No. 202, dated 5-7-1976
Circular No. 24620 September 1978Section 8OU l Totally Blind or Physically Handicapped Persons
Circular No. 24511 August 1978Taxation Laws (Amendment) Act, 1978 - Circular No. 245, Dated 11-8-1978
Circular No. 24413 July 1978Section 35CCA l Expenditure by WAY of Payment to Associations/institutions for Carrying OUT Rural Development Programmes
Circular No. 24322 June 1978Section 80L l Interest on Securities, ETC
Circular No. 2427 June 1978Financial Year 1978-79
Circular No. 2411 June 1978Section 194BB l Winnings from Horse Race
Circular No. 24017 May 1978Finance Act, 1978 - Circular No. 240, Dated 17-5-1978
Circular No. 23916 May 1978626. Relief in the case of amounts repaid under Additional Emoluments (Compulsory Deposit) Act - Procedure laid down for working out relief under the section
Circular No. 23828 April 1978Financial Year 1978-79
Circular No. 23615 April 1978Financial Year 1978-79
Circular No. 23715 April 1978Financial Year 1978-79
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.