VittSphere ONE Calculators Blog CA Prabhakar Kumar · FCA · ICAI 560762
Case lawCirculars1991 › Circular No. 591
CBDT circular 30 January 1991

Circular No. 591

Taxation Laws (Amendment) Act, 1991 - Circular No. 591, Dated 30-1-1991 and Circular No. 593, Dated 5-2-1991

What this is

Circular No. 591 was issued by the Central Board of Direct Taxes on 30 January 1991. Its subject is Taxation Laws (Amendment) Act, 1991 - Circular No. 591, Dated 30-1-1991 and Circular No. 593, Dated 5-2-1991.

The instrument itself

The text, as the department published it

Read from the department’s own PDF, linked below, and reproduced without editing. Line breaks and spacing are ours; the words are not. For anything you rely on, read the file itself.

Please wait...

Close

Search

Advanced Search

Menu

Home

About Us

Tax Laws & Rules

Tax Information & Services

Tax e-Services

Media Gallery

About Us

History of Direct Taxation

Who We Are

Departmental Directory [AHB 2026]

Designations and Payscales

Right to Information

Organizations and Functions

Regional Offices (CCA/DG Sub-Sites)

Taxpayers’ Charter

Organizations and Functions

CBDT

Organization Chart

Taxpayers’ Charter

Taxpayers’ Charter

Taxpayers’ Charter Reports

Tax Laws & Rules

Constitution of India

Acts

Rules

Circulars and Notifications

Orders & Instructions

Forms/Downloads

Budget & Bills

Acts

Income-tax Act 2025

Income-tax Act, 1961

Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015

Prohibition of Benami Property Transactions Act, 1988

All Acts

Rules

Income-tax Rules, 2026

Income-tax Rules, 1962

Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Rules, 2015

All Rules

Circulars and Notifications

Circulars

Notifications

Orders & Instructions

CBDT Orders

Forms/Downloads

Income Tax Returns

Income Tax Forms (2026)

Income Tax Forms

View All

Budget & Bills

Finance Acts

Finance Bills

View All

Media Gallery

Advertisement

Video

Audio

Event

e-Books

Comic books

Booklets

Brochures/ Pamphlets

Infographical Video

Live Video Streaming

Department Officials

IRS Officers Online

Official Email Systems

Employees Corner

Take Online Oath

Close

Search

Advanced Search

Circular No.

591

Circular Date

30/01/1991

Upload Date

30/01/1991

Circular No. 591, dated 30-01-1991

TAXATION LAWS (AMENDMENT) ACT, 1991 - CIRCULAR NO. 591, DATED 30-1-1991 AND CIRCULAR NO. 593, DATED 5-2-1991

Amendments at a glance

Provisions explained

Video Player

Hidden

← Circular No. 590  ·  Circular No. 589 →

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.