Every circular the Income Tax Department published in 1991 — 34 of them, newest first. Each one opens on its own page.
| Number | Date | What it deals with |
|---|---|---|
| Circular No. 621 | 19 December 1991 | Finance (No. 2) Act, 1991 - Circular No. 621, Dated 19-12-1991, as Amended by Circular No. 642, Dated 11-12-1992 and Circular No. 698, Dated 28-12-1994 |
| Circular No. 620 | 6 December 1991 | Section 206C l Profits and Gains from Business of Trading in Alcoholic Liquor, Forest Produce, ETC |
| Circular No. 619 | 4 December 1991 | Section 194H l Commission, Brokerage, ETC 1 |
| Circular No. 617 | 22 November 1991 | 1065. Clarification regarding extension of applicability to interest on time deposits with banks |
| Circular No. 618 | 22 November 1991 | Section 194EE l Payments in Respect of Deposits under NSS, ETC |
| Circular No. 616 | 22 November 1991 | Financial Year 1991-92 |
| Circular No. 615 | 22 November 1991 | Financial Year 1991-92 |
| Circular No. 614 | 14 November 1991 | Financial Year 1991-92 |
| Circular No. 613 | 14 November 1991 | Financial Year 1991-92 |
| Circular No. 612 | 13 November 1991 | Financial Year 1991-92 |
| Circular No. 611 | 30 September 1991 | Remittances in Foreign Exchange (Immunities) Scheme, 1991/INDIA Development Bonds Scheme, 1991 - Circular No. 611, Dated 30-9-1991 |
| Circular No. 610 | 31 July 1991 | Clarification regarding treatment of securities as stock-in-trade or investment |
| Circular No. 609 | 29 July 1991 | Allowance of depreciation on motor vehicles owned and used by tour operators and travel agents in the business of running these vehicles on hire for tourists |
| Circular No. 608 | 25 July 1991 | Valuation of agricultural land comprised in tea, coffee, rubber and cardamom - Guidelines therefor |
| Circular No. 607 | 4 July 1991 | Clarification regarding discontinuance of Form No. 16B |
| Circular No. 606 | 20 June 1991 | 622. Computation of surcharge on the amount of income-tax where assessee is entitled to rebate under Chapter VIII |
| Circular No. 605 | 12 June 1991 | Clarification regarding discontinuance of Form No. 16B |
| Circular No. 604 | 11 June 1991 | Interest income of non-resident Indians - Tax problems of non-resident Indians repatriated from Kuwait |
| Circular No. 603 | 6 June 1991 | 199. Valuation of perquisites in the form of reimbursement of medical expenses/provisions of medical facilities by an employer |
| Circular No. 602 | 5 June 1991 | Section 9 l Instructions to Subordinate Authorities |
| Circular No. 601 | 4 June 1991 | 865. Prima facie adjustments under section 143(1)(a) in respect of disallowance under section 43B and nature of evidence to be enclosed with the returns in support of actual payment |
| Circular No. 600 | 23 May 1991 | 554. Profits retained for export business in the case of tax-payers engaged in the business of growing and manufacturing tea - Calculation of claim of deduction |
| Circular No. 599 | 24 April 1991 | Clarification regarding treatment of securities as stock-in-trade or investment |
| Circular No. 598 | 3 April 1991 | Taxation Laws (Amendment) Act, 1991 - Circular No. 591, Dated 30-1-1991 and Circular No. 593, Dated 5-2-1991 |
| Circular No. 597 | 27 March 1991 | Clarification regarding discontinuance of Form No. 16B |
| Circular No. 596 | 15 March 1991 | 174. Clarification regarding applicability of section 13(1)(d) from assessment year 1984-85 and not from assessment year 1983-84 |
| Circular No. 595 | 5 March 1991 | 1335. Clarification regarding winding up of superannuation funds |
| Circular No. 594 | 27 February 1991 | 461. Deduction for expenses on commission payable to agents appointed under the Standardised Agency System for Government securities and the agents of Post Office Time Deposits and Unit Trus |
| Circular No. 593 | 5 February 1991 | Taxation Laws (Amendment) Act, 1991 - Circular No. 591, Dated 30-1-1991 and Circular No. 593, Dated 5-2-1991 |
| Circular No. 592 | 4 February 1991 | 51. Clarification regarding exemption of interest on Non-Resident (External) Accounts in case of joint account holders |
| Circular No. 590 | 30 January 1991 | Interest income of non-resident Indians - Tax problems of non-resident Indians repatriated from Kuwait |
| Circular No. 591 | 30 January 1991 | Taxation Laws (Amendment) Act, 1991 - Circular No. 591, Dated 30-1-1991 and Circular No. 593, Dated 5-2-1991 |
| Circular No. 589 | 16 January 1991 | Whether 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. 588 | 2 January 1991 | 1162. Announcement by Finance Minister in Lok Sabha on 7-9-1990 regarding deduction of tax at source from payments in respect of systems software |
