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1982

Circulars of 1982

Every circular the Income Tax Department published in 1982 — 35 of them, newest first. Each one opens on its own page.

NumberDateWhat it deals with
Circular No. 3528 December 19821540. Additional relief to property in respect of which gift-tax has been paid and estate duty has also been levied - Notification issued under sub-section (2) granting reduction in estate d
Circular No. 35126 November 1982Section 197A l No Deduction of TAX at Source to BE Made in Cer­tain Cases
Circular No. 35029 September 1982482. Whether certificate from specified authority is required only once for the year in which amalgamation has taken place or for every year in which benefit is claimed
Circular No. 34930 August 1982Estate Duty (Amendment) Act, 1982 - Circular No. 349, Dated 30-8-1982
Circular No. 34816 August 1982Financial Year 1982-83
Circular No. 3477 July 1982727. Book publishing company - Whether qualifies to be treated as company engaged in manufacture or processing of goods within the meaning of section 104(4)(a)
Circular No. 34630 June 1982Finance Act, 1982 - Circular No. 346, Dated 30-6-1982
Circular No. 34528 June 1982Income-tax (Second Amendment) Act, 1981 - Circular No. 345, Dated 28-6-1982
Circular No. 34422 June 1982Income-tax (Amendment) Act, 1981 - Circular No. 344, Dated 22-6-1982
Circular No. 34329 May 19821538. 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. 34219 May 1982Financial Year 1982-83
Circular No. 34110 May 1982Effect of decision of the Supreme Court in Distributors (Baroda) (P.) Ltd. v. Union of India [1985] 155 ITR 120
Circular No. 3396 May 1982Financial Year 1982-83
Circular No. 3406 May 1982Financial Year 1982-83
Circular No. 3374 May 1982489. Contributions made under the Maharashtra State Government Employees' Group Insurance Scheme, 1982 - Whether eligible for relief under clause (a)(i) of sub-section (2)
Circular No. 3384 May 1982Financial Year 1982-83
Circular No. 33513 April 1982Section 13 l Denial of Exemption
Circular No. 336, dated 6-4-19826 April 1982[Omitted by Circular No. 603, Dated 6-6-1991]
Circular No. 3343 April 19821211. Levy of interest under sub-section (2) when original assess­ment is set aside/cancelled
Circular No. 3332 April 1982Double Taxation Relief & Transfer Pricing
Circular No. 332A31 March 1982Valuation of unquoted equity shares of investment companies, holding companies, etc. - Guidelines therefor
Circular No. 33122 March 1982Section 89 l Relief When Salary ETC., Is Paid in Arrears or in Advance
Circular No. 3306 March 1982Section 6 l Property Within Disposing Capacity
Circular No. 32922 February 1982Section 80J l Profits and Gains from Newlyestablished Undertakings
Circular No. 32818 February 1982Section 37 l Valuation of Shares in Private Company
Circular No. 3278 February 1982Section 80GG l Payment of Rent
Circular No. 3266 February 1982Valuation of agricultural land comprised in tea, coffee, rubber and cardamom - Guidelines therefor
Circular No. 3243 February 1982254. Tea companies in whose cases only 40 per cent of income is liable to be taxed - Manner in which amount to be credited to investment allowance reserve account should be determined
Circular No. 3253 February 1982Section 33A l Developme NT Allowance
Circular No. 32322 January 19821370. Exemption of units under section 32(1)(ba) of Unit Trust of India Act - Whether over and above and independent of exemption under clause (xxv) of sub-section (1)
Circular No. 32216 January 1982175. Requirement of investing funds of trust in modes specified in section 13(5) during previous year commencing on or after April 1, 1981 in terms of section 13(1)(d) - Whether, in cases wh
Circular No. 32115 January 1982Deductions from total income
Circular No. 32011 January 1982Section 167A l Assessment Where Shares of Members Unknown
Circular No. 31911 January 1982Section 80P l Income of Co-operative Societies
Circular No. 3181 January 1982Special Bearer Bonds (Immunities and Exemptions) Act, 1981
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.