Every circular the Income Tax Department published in 1990 — 38 of them, newest first. Each one opens on its own page.
| Number | Date | What it deals with |
|---|---|---|
| Circular No. 587 | 11 December 1990 | 479. Whether, where in respect of an assessment year, there is income under a head, the loss, if any, under any other head for that assessment year should first be set-off against it before |
| Circular No. 586 | 28 November 1990 | 952. Clarification regarding liability to income-tax in India and deduction of tax at source of members of the crew of foreign going Indian ship |
| Circular No. 585 | 27 November 1990 | Section 206C l Profits and Gains from Business of Trading in Alcoholic Liquor, Forest Produce, ETC |
| Circular No. 584 | 13 November 1990 | 120. Clarification regarding jurisdiction over assessment of trusts, funds, association and institutions claiming exemption under clauses (21), (22), (22A), (23), (23A) and (23C) of section |
| Circular No. 583 | 23 October 1990 | Finance (Second Amendment) Ordinance, 1990 - Circular No. 583, Dated 23-10-1990 |
| Circular No. 582 | 23 October 1990 | Clarification regarding penalty under section 271B for failure to comply with provisions of section 44AB for assessment year 1985-86 |
| Circular No. 581 | 28 September 1990 | Section 43B l Deduction to BE Allowed Only on Actual Payment |
| Circular No. 579 | 14 September 1990 | Financial Year 1990-91 |
| Circular No. 580 | 14 September 1990 | 134. Where donations in kind are not in form of jewellery, furniture or any other notified article |
| Circular No. 578 | 12 September 1990 | 295. Effect of withdrawal of tax concession under section 35C in a case where expenditure has been incurred by sugar factory on cane development programmes and same was found eligible for de |
| Circular No. 577 | 4 September 1990 | Section 167B l Assessment Where Share of Beneficiaries Unknown |
| Circular No. 575 | 31 August 1990 | 545. Whether ‘convertible foreign exchange’ does not include remittances from Nepal and Bhutan |
| Circular No. 576 | 31 August 1990 | Section 80 l Loss - Submission of Return for |
| Circular No. 574 | 22 August 1990 | 493. Whether deduction is available in respect of premia paid on the life insurance policies on the lives of adult children, irrespective of their status; for example, premia paid on a polic |
| Circular No. 573 | 21 August 1990 | 34. Taxability of lump sum payment made gratuitously or by way of compensation or otherwise to widow/other legal heirs of an employee |
| Circular No. 572 | 3 August 1990 | Finance Act, 1990 - Circular No. 572, Dated 3-8-1990 |
| Circular No. 571 | 1 August 1990 | 553. Clarification regarding calculation of deductions |
| Circular No. 568 | 27 July 1990 | Financial Year 1990-91 |
| Circular No. 569 | 27 July 1990 | Financial Year 1990-91 |
| Circular No. 570 | 27 July 1990 | Financial Year 1990-91 |
| Circular No. 567 | 19 July 1990 | 584. Admissibility of deduction in respect of income from units of the Unit Trust of India |
| Circular No. 566 | 17 July 1990 | 168. Clarification regarding investment in ‘Kisan Vikas Patra’ and ‘Indira Vikas Patra’ |
| Circular No. 565 | 11 July 1990 | Section 206C l Profits and Gains from Business of Trading in Alcoholic Liquor, Forest Produce, ETC |
| Circular No. 564 | 5 July 1990 | 552. Clarifications regarding calculation of deductions |
| Circular No. 562 | 23 May 1990 | 551. Whether receipts of sale proceeds in respect of protocol exports eligible for deduction |
| Circular No. 563 | 23 May 1990 | Section 80HHB l Deductions in Respect of Profits and Gains from Projects Outside INDIA |
| Circular No. 561 | 22 May 1990 | 407. Compulsory audit - Tax audit in case of companies have accounting year other than financial year |
| Circular No. 560 | 18 May 1990 | 441. Clarification regarding tax exemption under section 54E on sale of capital assets converted into stock-in-trade |
| Circular No. 559 | 4 May 1990 | Direct TAX LAW (Amendment) Act, 1989 - Circular No. 559, Dated 4-5-1990 |
| Circular No. 558 | 28 March 1990 | 1116. Clarification regarding hire charges paid to bus owners from the hire of buses |
| Circular No. 557 | 19 March 1990 | 125. Clarifications regarding Form Nos. 55 and 56 for grant of exemption |
| Circular No. 556 | 23 February 1990 | 1277. Clarification regarding applicability of section 269T to amounts kept by agriculturists out of sale proceeds with commission agents |
| Circular No. 555 | 22 February 1990 | Companies (Surcharge on Income-tax) Act, 1971 |
| Circular No. 554 | 13 February 1990 | Direct TAX Laws (Second Amendment) Act, 1989 - Circular No. 554, Dated 13-2-1990 |
| Circular No. 553 | 13 February 1990 | 553 dated 13 02 1990 |
| Circular No. 552 | 9 February 1990 | Section 44BBB l Special Provisions for Computing Profits and Gains of Foreign Companies Engaged in the Business of Civil Construction, ETC., in Certain Turnkey Power Projects |
| Circular No. 551 | 23 January 1990 | Direct 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. 550 | 1 January 1990 | Finance Act, 1989 - Circular No. 550, Dated 1-1-1990 |
