Circular No. 469

Taxation Laws (Amendment and Miscellaneous Provisions) Act, 1986 - Circular No. 469, Dated 23-9-1986

What this is

Circular No. 469 was issued by the Central Board of Direct Taxes on 23 September 1986. Its subject is Taxation Laws (Amendment and Miscellaneous Provisions) Act, 1986 - Circular No. 469, Dated 23-9-1986.

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.

TAXATION LAWS (AMENDMENT AND MISCELLANEOUS PROVISIONS) ACT, 1986 - CIRCULAR NO. 469, DATED 23-9-1986

Amendments at a glance

Amendments to Income-tax Act

Amendments to Wealth-tax Act

Amendments to Gift-tax Act

Miscellaneous provisions

← Circular No. 470 · Circular No. 468 →

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.