Circular No. 611

Remittances in Foreign Exchange (Immunities) Scheme, 1991/INDIA Development Bonds Scheme, 1991 - Circular No. 611, Dated 30-9-1991

What this is

Circular No. 611 was issued by the Central Board of Direct Taxes on 30 September 1991. Its subject is Remittances in Foreign Exchange (Immunities) Scheme, 1991/INDIA Development Bonds Scheme, 1991 - Circular No. 611, Dated 30-9-1991.

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.

REMITTANCES IN FOREIGN EXCHANGE (IMMUNITIES) SCHEME, 1991/INDIA DEVELOPMENT BONDS SCHEME, 1991 - CIRCULAR NO. 611, DATED 30-9-1991

Provisions explained

GOLD BONDS SCHEME, 1993

SECURITIES LENDING SCHEME, 1997

VOLUNTARY DISCLOSURE OF INCOME SCHEME, 1997

KAR VIVAD SAMADHAN SCHEME, 1998

← Circular No. 612 · Circular No. 610 →

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.