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Case law › Circulars › 1979
1979

Circulars of 1979

Every circular the Income Tax Department published in 1979 — 13 of them, newest first. Each one opens on its own page.

NumberDateWhat it deals with
Circular No. 26319 November 19791538. Additional relief to any one building in occupation of de-recognised Ruler declared as his official residence - Notification issued under sub-section (2) granting full exemption from e
Circular No. 26214 September 19791218. Board’s instruction contained in Circular dated 15-7-1963 to the effect that no penalty be levied if, at the time of appear­ance before ITO, assessee proves that tax has already been p
Circular No. 2618 August 1979Recording date of tender of cheque and date of its realisa­tion on challans for payment of direct taxes is to be done by branch of authorised public sector bank where it is tendered for paym
Circular No. 26031 July 1979919. Liability of registered firm to retain percentage of share of each partner in certain income of firm - Whether arises even before tax is levied and is communicated to partners
Circular No. 25911 July 1979274. Condition for creation of reserve - Whether stands satisfied if reserve created in the year of installation or use and/or in subsequent year(s) is equal to requisite amount of 75 per ce
Circular No. 25814 June 1979Finance Act, 1979 - Circular No. 258, Dated 14-6-1979
Circular No. 2574 June 19791749. Instructions for deduction of tax at source from winnings from lottery or crossword puzzle during financial year 1980-81 at the rates specified in Part II of First Schedule to Finance
Circular No. 25629 May 19791059. Instructions for deduction of tax at source from interest on deposits in joint names
Circular No. 25423 May 1979Financial Year 1979-80
Circular No. 25523 May 1979Financial Year 1979-80
Circular No. 25210 May 1979Financial Year 1979-80
Circular No. 25129 January 1979Circular dated 25-7-1969 granting stay of recovery of tax under sub-section (7) to assessees having income in Pakistan which cannot be brought into India stands withdrawn
Circular No. 25011 January 1979381. Payment made during the period when cheque clearing operations by banks suspended - Whether covered under sub-section (3)
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.