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1989

Circulars of 1989

Every circular the Income Tax Department published in 1989 — 21 of them, newest first. Each one opens on its own page.

NumberDateWhat it deals with
Circular No. 54931 October 1989Direct TAX (Amendment) Act, 1987 [As Amended by Direct TAX Laws (Amendment) Act, 1989] - Circular No. 516, Dated 15-6-1988; Circular No. 545, Dated 24-9-1989 ; Circular No. 549, Dated 31-10-
Circular No. 54827 October 1989Third Schedule l Valuation of Assets
Circular No. 54718 October 19891343. Wealth-tax assessment in respect of property left in erst­while East Pakistan after Indo-Pak conflict of 1965
Circular No. 5464 October 19891224. Simplification of procedure regarding tax clearance certifi­cate in case of a foreign employee not domiciled in India
Circular No. 54524 September 1989Direct TAX (Amendment) Act, 1987 [As Amended by Direct TAX Laws (Amendment) Act, 1989] - Circular No. 516, Dated 15-6-1988; Circular No. 545, Dated 24-9-1989 ; Circular No. 549, Dated 31-10-
Circular No. 54415 September 1989327. Rule 9A of the Income-tax Rules, 1962 - Whether subsidy received by producers of regional feature films, which has not been charged to tax, shall not be reduced from cost of production
Circular No. 54331 August 1989Financial Year 1989-90
Circular No. 54230 August 1989803. Where firm’s accounts are to be audited, returns are to be filed by 31-10-1989 for assessment year 1989-90
Circular No. 54125 July 1989327. Rule 9A of the Income-tax Rules, 1962 - Whether subsidy received by producers of regional feature films, which has not been charged to tax, shall not be reduced from cost of production
Circular No. 54024 July 1989Financial Year 1989-90
Circular No. 53813 July 1989430. Whether capital gain arising from transfer of a self-occupied residential house would be entitled to exemption
Circular No. 53913 July 19891115. Payments to contractors and sub-contractors - Levy of surcharge
Circular No. 53712 July 1989Financial Year 1989-90
Circular No. 5366 July 1989Financial Year 1990-91
Circular No. 53526 June 1989Section 206C l Profits and Gains from Business of Trading in Alcoholic Liquor, Forest Produce, ETC
Circular No. 5347 April 1989512. Repayment of amount on the closure of account under NSS - Taxability of
Circular No. 53327 March 1989602. Application for approval of agreement to be made in prescribed form and verified in prescribed manner
Circular No. 53117 March 1989510. Date of application of annuity plan of LIC
Circular No. 53217 March 1989511. Taxability of repayment of amount from the account under National Savings Scheme to the legal heirs of assessee
Circular No. 5306 March 1989Whether Assessing Officer can exercise discretion under section 220(6) to treat assessee as not being in default in respect of amounts disputed in first appeal pending before Deputy Commissi
Circular No. 52913 February 1989Clarification regarding discontinuance of Form No. 16B
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.