Circulars of 1992

Every circular the Income Tax Department published in 1992 — 21 of them, newest first. Each one opens on its own page.

Number	Date	What it deals with
Circular No. 642	11 December 1992	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. 641	9 December 1992	Sections 115K to 115N
Circular No. 640	26 November 1992	Section 10(10C) l Amount Received in Accordance with ANY Scheme or Schemes of Voluntary Retirement
Circular No. 639	13 November 1992	797. Where last day for filing of income/loss return is a day on which income-tax office is closed, assessee can file return on next day afterwards on which office is open and return will be
Circular No. 638	28 October 1992	638 dated 28 10 1992
Circular No. 637	2 September 1992	Section 5 l Chargeable Expenditure
Circular No. 636	31 August 1992	Finance Act, 1992 - Circular No. 636, Dated 31-8-1992
Circular No. 631	20 August 1992	Financial Year 1992-93
Circular No. 632	20 August 1992	Section 194C l Payments to Contractors and Sub-contractors
Circular No. 633	20 August 1992	Financial Year 1992-93
Circular No. 634	20 August 1992	Section 206C l Profits and Gains from Business of Trading in Alcoholic Liquor, Forest Produce, ETC
Circular No. 635	20 August 1992	635 dated 20 08 1992
Circular No. 630	11 August 1992	Financial Year 1992-93
Circular No. 629	31 July 1992	Financial Year 1992-93
Circular No. 628	6 March 1992	Clarification regarding penalty under section 271B for failure to comply with provisions of section 44AB for assessment year 1985-86
Circular No. 627	27 February 1992	1366. Exemption to equity shares under section 5(1)(xxa) - Clarification in view of omission of Ninth Schedule to the Income-tax Act
Circular No. 625	12 February 1992	Clarification regarding discontinuance of Form No. 16B
Circular No. 626	12 February 1992	1066. Clarification regarding deduction from interest on time deposits with banks
Circular No. 624	23 January 1992	555. Clarification regarding reopening of assessments on account of retrospective amendment made in section 80HHC in respect of counter sale to foreign tourists in shops and emporia, etc., l
Circular No. 622	6 January 1992	244. 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. 623	6 January 1992	71. Commutation of pension received by Judges of the Supreme Court and High Courts

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.