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Case law › Circulars › 1985
1985

Circulars of 1985

Every circular the Income Tax Department published in 1985 — 38 of them, newest first. Each one opens on its own page.

NumberDateWhat it deals with
Circular No. 44631 December 1985Instructions to subordinate authorities - Authorisation regard­ing condonation of delay in filing refund claim
Circular No. 445, dated 31-12-198531 December 1985[Omitted by Circular No. 603, Dated 6-6-1991]
Circular No. 44313 December 19851537. Additional relief to property bequeathed to educational institutions and hospitals - Notification issued under sub-section (2) granting full exemption from estate duty
Circular No. 44413 December 19851332. Central Government Special Deposit Scheme extended - Reinvestment by recognised funds - Part A of Fourth Schedule read with rule 67(2)(ii) of Income-tax Rules
Circular No. 44210 December 19851512. Appointment of estate duty valuers for different categories of assets and scale of charges for their remuneration - Notification issued under sub-section (3)
Circular No. 43915 November 1985439 dated 15 11 1985
Circular No. 44015 November 1985Clarifications on issues relating to effect of filing higher estimates of income for advance tax purposes on assess­ments for earlier years/filing of returns of income by new assessees decla
Circular No. 44115 November 1985Clarifications on issues relating to effect of filing higher estimates of income for advance tax purposes on assess­ments for earlier years/filing of returns of income by new assessees decla
Circular No. 43811 November 1985Section 5 l Levy of Estate Duty
Circular No. 4347 October 1985Estate Duty (Amendment) Act, 1985 - Circular No. 434, Dated 7-10-1985
Circular No. 43325 September 1985Tax deduction at source from payments to contractors and sub-contractors in bidi manufacturing industry - Whether munshis are contractors
Circular No. 43220 September 1985Clarifications on issues relating to effect of filing higher estimates of income for advance tax purposes on assess­ments for earlier years/filing of returns of income by new asses­sees decl
Circular No. 43112 September 1985624. Relief in case of encashment of leave salary by an employee while in service - Whether admissible
Circular No. 4306 September 1985Circular : No. 430 [F. No. 225/101/85-IT(A-II)], dated 6-9-1985
Circular No. 4288 August 1985Financial Year 1985-86
Circular No. 4298 August 1985Financial Year 1985-86
Circular No. 42731 July 1985Financial Year 1985-86
Circular No. 42524 July 1985Financial Year 1985-86
Circular No. 42624 July 1985Financial Year 1985-86
Circular No. 42410 July 1985Estate Duty Act, 1953
Circular No. 42326 June 1985Clarifications on issues relating to effect of filing higher estimates of income for advance tax purposes on assess­ments for earlier years/filing of returns of income by new assessees decla
Circular No. 42219 June 1985Clarification regarding penalty under section 271B for failure to comply with provisions of section 44AB for assessment year 1985-86
Circular No. 42112 June 1985Finance Act, 1985 - Circular No. 421, Dated 12-6-1985
Circular No. 4204 June 1985342. Security deposited with postal authorities for telex connection - Whether admissible as business expenditure
Circular No. 4191 June 1985419 dated 01 06 1985
Circular No. 4182 May 1985501. Subscriptions to National Savings Certificates (VI Issue/VII Issue) - Clarifications on certain issues regarding their eligibility for deduction under the section
Circular No. 41726 April 1985Section 6 l Valuation of Gifts
Circular No. 41611 April 1985524. Fund/institution recognised under section 10(23C)(iv)/(v) - Whether recognition under section 80G is automatic
Circular No. 41414 March 1985308. Bonus - Whether deduction under clause (ii), first proviso, is admissible if it is within the minimum 8.33 per cent of salary and maximum 20 per cent of salary as per limits laid down u
Circular No. 41514 March 1985Section 2(42A) l Short-term Capital Asset
Circular No. 4134 March 198554. How exemption is to be allowed qua value of leave travel concession where employee is entitled to more than one LTC in a block of 4 years
Circular No. 4122 March 1985801. Filing of returns by political parties/its units at State or district level in terms of sub-section (4B) - Obligation therefor
Circular No. 41125 February 19851374. Whether deposits held by a person of Indian origin or citizen in NRE Account during his residence in the foreign coun­try will also be exempt under clause (xxxiii) of sub-section (1)
Circular No. 40912 February 1985455. Interest on cumulative deposit schemes of private sector undertakings - Whether should be taxed on accrual basis annually
Circular No. 41012 February 198592. Whether interest earned from cumulative time deposit held under Post Office Savings Bank (Cumulative Time Deposits) Rules, 1959, is also exempt under clause (15)(ii) of section 10
Circular No. 40415 January 1985491. Special Frontier Force Group Insurance Scheme - Allowability of deduction of contributions made thereto under clause (a)(i) of sub-section (2)
Circular No. 40515 January 1985501. Subscriptions to National Savings Certificates (VI Issue/VII Issue) - Clarifications on certain issues regarding their eligibility for deduction under the section
Circular No. 40615 January 1985592. Interest on deposit made under National Deposit Scheme - Whether taxable in the year of accrual
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.