Circular No. 346

Finance Act, 1982 - Circular No. 346, Dated 30-6-1982

What this is

Circular No. 346 was issued by the Central Board of Direct Taxes on 30 June 1982. Its subject is Finance Act, 1982 - Circular No. 346, Dated 30-6-1982.

The instrument, as the Board published it

The words below are the department’s own, reproduced from its published text. Where the department’s copy carried a publisher’s notes after the instrument, those are not reproduced.

FINANCE ACT, 1982 - CIRCULAR NO. 346, DATED 30-6-1982

Amendments at a glance

Rate structure

Amendments to Income-tax Act

Amendments to Wealth-tax Act

Amendments to Gift-tax Act

Amendments to Interest-tax Act

Amendments to Hotel-Receipts Tax Act

Miscellaneous amendments

← Circular No. 347 · Circular No. 345 →

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.

Source: the Income Tax Department’s own published text — its page for this instrument.