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Case law › Circulars › 1986
1986

Circulars of 1986

Every circular the Income Tax Department published in 1986 — 28 of them, newest first. Each one opens on its own page.

NumberDateWhat it deals with
Circular No. 47611 December 1986Instructions for deduction of tax at source from salary during the financial year 1986-87 at the rates specified in Part III of First Schedule to Finance Act, 1986
Circular No. 4759 December 1986Section 269UC l Restriction on Transfer of Immovable Property
Circular No. 47411 November 1986474 dated 11 11 1986 modifying circular no. 472 dated 15 10 1986
Circular No. 47329 October 1986Section 115A l TAX on Dividends, Royalty and Technical Fees in the Case of Foreign Companies
Circular No. 47215 October 1986Clarifications 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. 47115 October 1986428. Capital gains from long-term capital asset - Investment in a flat under the self-financing scheme of the Delhi Development Authority - Whether to be treated as construction for the purp
Circular No. 47025 September 1986Section 5A l Application of Amending Acts to Estate Duty on Agricultural Lands
Circular No. 46923 September 1986Taxation Laws (Amendment and Miscellaneous Provisions) Act, 1986 - Circular No. 469, Dated 23-9-1986
Circular No. 46826 August 1986Section 67 l Certificate of Payment of Estate Duty
Circular No. 46721 August 1986Instructions for deduction of tax at source from winnings from lottery or crossword puzzle or horse race during financial year 1986-87 at the rates specified in Part II of First Schedule to
Circular No. 46614 August 1986549. Profits from export business - Whether both manufacturers and export houses/trading houses who pass on benefit under new section 80HHC to manufacturers are entitled to the deduction und
Circular No. 4654 August 1986Financial Year 1985-86
Circular No. 46418 July 1986Income-tax (Amendment) Act, 1986 - Circular No. 464, Dated 18-7-1986
Circular No. 46311 July 1986550. Deduction under section 80HHC and equal amount credited to reserve account for export business - Whether distribution of dividends out of such statutory reserve is utilisation for busin
Circular No. 46210 July 1986Financial Year 1986-87
Circular No. 4619 July 1986Finance Act, 1986 - Circular No. 461, Dated 9-7-1986
Circular No. 4603 July 1986Financial Year 1986-87
Circular No. 45816 June 19861505. Whether credit balance in profit and loss account can be treated as reserve for computing capital of company
Circular No. 45916 June 1986Financial Year 1986-87
Circular No. 45730 May 1986Circular : No. 457 [F. No. 225/86/85-ITA-II], dated 30-5-1986
Circular No. 45622 May 1986Compulsory Deposit Scheme Act, 1963
Circular No. 45516 May 1986Section 269C l Immovable Property in Respect of Which Proceedings for Acquisition MAY BE Taken
Circular No. 45424 April 1986Special Bearer Bonds (Immunities & Exemptions) Act, 1981
Circular No. 4534 April 1986Clarifications 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. 45217 March 1986Section 44AB l Audit of Accounts of Certain Businessmen or Professionals
Circular No. 45117 February 1986Clarifications 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. 45013 February 1986Compulsory Deposit Scheme Act, 1963
Circular No. 44722 January 1986Section 4 of the Income-tax Act, 1961 - Income TAX - Charge of - Clarification as to Whether Awards Received by A Sportman, WHO Is NOT A Professional, Will BE Liable to TAX in HIS Hand When
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.