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1980

Circulars of 1980

Every circular the Income Tax Department published in 1980 — 25 of them, newest first. Each one opens on its own page.

NumberDateWhat it deals with
Circular No. 28929 December 1980926. Whether renewal of registration can be refused merely be­cause renewal had been refused in the immediately preceding year on technical grounds
Circular No. 28822 December 19801058. Whether payer would be liable to deduct tax at source from interest in a case where he follows mercantile system of account­ing and he, instead of crediting interest income to the acco
Circular No. 2874 December 1980307. Bonus - Whether it would be permissible for employers to claim deduction of bonus paid in excess of amount worked out as per formula laid down under Payment of Bonus Act in terms of fir
Circular No. 28617 November 1980Section 10(10A) l Commuted Pension
Circular No. 28521 October 1980951. Procedure for regulating refund of amounts paid in excess of tax deducted and/or deductible
Circular No. 28413 October 1980Whether gifts in kind are eligible for exemption under clause (v) of sub-section (1)
Circular No. 28325 September 19801689. Exemption limit of taxable income raised from Rs. 10,000 to Rs. 12,000 by Finance (No.2) Act, 1980 – Persons paying salary permitted to make adjustments of tax deducted at source again
Circular No. 28122 September 1980Finance (No. 2) Act, 1980 - Circular No. 281, Dated 22-9-1980
Circular No. 28222 September 1980Section 44D l Royalty Income in Case of Foreign Companies
Circular No. 28020 September 1980Financial Year 1980-81
Circular No. 27826 August 1980Financial Year 1980-81
Circular No. 27721 July 1980Instructions for deduction of tax at source from insurance commission during financial year 1980-81 at the rates specified in Part II of First Schedule to the Finance (No. 2) Bill, 1980
Circular No. 27619 July 1980Financial Year 1980-81
Circular No. 27516 July 1980Financial Year 1980-81
Circular No. 27428 June 1980796. Requirement of filing of Form ITNS 224 not compulsory along with income-tax return
Circular No. 2733 June 1980163. Delay in filing application in Form No. 10 - Board’s order under section 119(2)(b) authorising Commissioner to admit belated applications
Circular No. 27227 May 1980950. Employers authorised to give deduction of allowance under section 80U from salary income while deducting tax at source on production of certificate issued by Income-tax Officer
Circular No. 27126 May 1980Instructions for deduction of tax at source from insurance commission during financial year 1980-81 at the rates specified in Part II of First Schedule to the Finance (No. 2) Bill, 1980
Circular No. 27026 May 19801749. 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. 26929 April 19801250. Queries regarding jurisdictional problems in regard to interpretation of sub-section (2) and scope of Board’s notifica­tion under clause (i) of sub-section (2) answered
Circular No. 26828 April 1980Finance Act, 1980 - Circular No. 268, Dated 28-4-1980
Circular No. 26724 April 1980Financial Year 1980-81
Circular No. 26624 April 1980Instructions for deduction of tax at source from salary during financial year 1980-81 at the rates specified in Part III of First Schedule to Finance (No. 2) Act, 1980
Circular No. 26511 April 1980Recording 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. 26411 February 1980Section 194B l Winnings from Lottery or Crossword Puzzle
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.