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1984

Circulars of 1984

Every circular the Income Tax Department published in 1984 — 28 of them, newest first. Each one opens on its own page.

NumberDateWhat it deals with
Circular No. 4035 December 1984315. Contribution to approved superannuation fund - Whether pension benefits can be provided to employees under rule 89 of Income-tax Rules in the form of "annuity certain" also
Circular No. 4021 December 1984Revision by the Commissioner
Circular No. 40127 October 19841372. Exemption of deposits under National Deposit Scheme under clause (xxva) of sub-section (1) - Condition regarding six months’ holding period laid down in sub-section (3) waived for asse
Circular No. 40019 October 1984Section 10(21) l Income of Approved Scientific Research Associations
Circular No. 39817 October 1984Section 10(23 ) l Games and Sports Bodies
Circular No. 39917 October 1984Estate Duty (Amendment) Act, 1984 - Circular No. 399, Dated 17-10-1984
Circular No. 39716 October 1984Taxation Laws (Amendment) Act, 1984 - Circular No. 394, Dated 14-9-1984 and Circular No. 397, Dated 16-10-1984
Circular No. 39628 September 19841539. Additional relief of gold, gold coin, gold ornament tendered within 6 months of the date of death of deceased as subscription for issue of Gold Bonds, 1977 - Notification issued under
Circular No. 39524 September 1984Section 2(15) l Charitable Purpose
Circular No. 39414 September 1984Taxation Laws (Amendment) Act, 1984 - Circular No. 394, Dated 14-9-1984 and Circular No. 397, Dated 16-10-1984
Circular No. 3935 September 1984Financial Year 1984-85
Circular No. 39224 August 1984Section 6 l Exclusion of Assets/debts Outside INDIA
Circular No. 3908 August 1984Financial Year 1984-85
Circular No. 3918 August 1984Financial Year 1984-85
Circular No. 3894 August 1984Financial Year 1984-85
Circular No. 38816 July 1984Financial Year 1984-85
Circular No. 3876 July 1984Finance Act, 1984 - Circular No. 387, Dated 6-7-1984
Circular No. 3846 July 19841383. Whether valuation fixed in one assessment year cannot be disturbed for two succeeding years - Para III(b) of Circular 3(WT), dated 28-9-1957 superseded
Circular No. 3853 July 19841338. Whether properties left in erstwhile East Pakistan after Indo-Pak conflict of 1965 and relief granted in the form of ex gratia grant and as such asset includible in net wealth
Circular No. 38322 June 1984250. Approval of Central Government required claiming initial depreciation on new buildings by a hotel
Circular No. 3824 May 198445. Taxation of shares of Indian companies allotted to non-residents in consideration for the purchase of machinery and plant delivered abroad under clause (vi)/(vii) of sub-section (1)
Circular No. 3811 May 19841538. 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. 37910 April 1984Instructions to subordinate authorities - Authorisation regard­ing condonation of delay in filing refund claim
Circular No. 38010 April 1984579. Decision of Bombay High Court in Indian Oil Corporation’s case - Whether equally applicable to sub-section (1A) inserted by Finance Act, 1980
Circular No. 3783 March 1984576. Whether deduction is to be reduced proportionately with reference to period for which business was not carried on during relevant previous year
Circular No. 37721 February 19841535. Additional relief to property bequeathed to Jawahar Lal Nehru Memorial Fund - Notification issued under sub-section (2) granting full exemption from estate duty
Circular No. 376, dated 6-1-19846 January 1984[Omitted by Circular No. 603, Dated 6-6-1991]
Circular No. 3752 January 1984Section 8OU l Totally Blind or Physically Handicapped Persons
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.