VittSphere ONE Calculators Blog CA Prabhakar Kumar · FCA · ICAI 560762
Calculators Blog Handle my notice
Case law › Circulars › 1981
1981

Circulars of 1981

Every circular the Income Tax Department published in 1981 — 28 of them, newest first. Each one opens on its own page.

NumberDateWhat it deals with
Circular No. 31719 December 1981176. Pending amendment to modify mode of investment under section 13(5), Commissioners authorised to issue/renew recognition under section 80G if holding of assets in immovable property by a
Circular No. 31630 September 1981329. Civil defence measures - Expenditure thereon whether allowable as business deduction only during emergency
Circular No. 31524 September 1981240. Motor vans - Rate of depreciation prescribed in Part I of Appendix I to Income-tax Rules
Circular No. 31417 September 1981255. Investment allowance on new machinery or plant installed in small scale industrial undertaking - Computation of aggregate value for the purposes of ascertaining ‘small-scale industrial
Circular No. 3134 September 1981Hotel-receipts TAX Act, 1980 - Circular No. 313, Dated 4-9-1981
Circular No. 31231 August 1981184. Amount received on encashment of leave salary due to employee either in service or at the time of retirement - Whether taxable as part of salary income
Circular No. 31124 August 1981193. Rule 3(a)(iii) of Income-tax Rules - Valuation of perquisite represented by free boarding and lodging in the case of hotel employees
Circular No. 31029 July 19816. Agricultural income derived from manufacture and sale of tea - Decision of Supreme Court in CST v. D.S. Bist & Sons - Effect thereof on rule 8 of Income-tax Rules
Circular No. 3093 July 1981183. Cash equivalent of leave salary payable to legal heirs on the death of Government/non-Govemment employees - Whether taxable under the head "Salaries"
Circular No. 30829 June 1981Finance Act, 1981 - Circular No. 308, Dated 29-6-1981
Circular No. 30723 June 1981Sections 139 to 156
Circular No. 30619 June 1981Section 191 l Direct Payment
Circular No. 30512 June 1981Section 32A l Investment Allowance
Circular No. 3042 June 1981Whether gifts in kind are eligible for exemption under clause (v) of sub-section (1)
Circular No. 30312 May 1981Financial Year 1982-83
Circular No. 3022 May 1981Section 5 l Exempted Gifts
Circular No. 30129 April 1981Financial Year 1981-82
Circular No. 30027 April 1981Financial Year 1982-83
Circular No. 29924 April 1981Financial Year 1981-82
Circular No. 29815 April 1981Financial Year 1981-82
Circular No. 29710 April 1981Sections 139 to 156
Circular No. 29031 March 1981290 dated 31 03 1981
Circular No. 29631 March 1981795. Supply of return and challan forms to assessee
Circular No. 2956 March 19811109. Decision of the Supreme Court in Brij Bhushan’s case - Whether permits, in respect of composite works contract, deduc­tion of tax at source at 2 per cent on net payment (after exclud­i
Circular No. 29427 February 1981294 dated 27 02 1981
Circular No. 29310 February 1981181. Pension received by erstwhile officials of United Nations - Whether exempt from tax in view of section 2 of UN (Privileges and Immunities) Act, 1947
Circular No. 2925 February 1981Sections 190 to 230A
Circular No. 2914 February 19811688. Exemption limit of taxable income raised from Rs. 10,000 to Rs. 12,000 by Finance (No. 2) Act, 1980 - Person paying salary to State Government employees permitted to make adjustment of
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.