Every circular the Income Tax Department published in 1993 — 32 of them, newest first. Each one opens on its own page.
| Number | Date | What it deals with |
|---|---|---|
| Circular No. 674 | 29 December 1993 | Whether amount of sales tax liability converted into loans may be allowed as deduction in assessment for previous year in which such conversion has been permitted by or under Government orde |
| Circular No. 673 | 21 December 1993 | 99. Clarification regarding exemption under section 10(15)(iic) of the Income-tax Act, etc., of 9% Relief Bonds, 1987 (Now 8.5 per cent Relief Bonds, 2001) |
| Circular No. 672 | 16 December 1993 | 429. Whether allotment of flats/houses by co-operative societies and other institutions, whose schemes of allotment and construction are similar to those of DDA, should be treated as cases o |
| Circular No. 671 | 27 October 1993 | 368. Whether, where deposit made by an assessee for obtaining new telephone connection under ‘Tatkal Telephone Deposit Scheme’ could be allowed as revenue expenditure under section 37(1) |
| Circular No. 670 | 26 October 1993 | Instructions to subordinate authorities - Authorisation regarding condonation of delay in filing refund claim |
| Circular No. 669 | 25 October 1993 | Section 43B l Deduction to BE Allowed Only on Actual Payment |
| Circular No. 668 | 20 October 1993 | 900. Clarification regarding date of limitation for filing appeals |
| Circular No. 667 | 18 October 1993 | 431. Whether, in cases where the residential house is constructed within the specified period, the cost of such residential house can be taken to include the cost of the plot also |
| Circular No. 666 | 8 October 1993 | 1108. Clarification regarding applicability of section 194C in view of Supreme Court’s decision in Associated Cement Co. Ltd. v. CIT [1993] 67 Taxman 346/201 ITR 435 |
| Circular No. 665 | 5 October 1993 | Clarification regarding treatment of securities as stock-in-trade or investment |
| Circular No. 664 | 29 September 1993 | Clarification regarding discontinuance of Form No. 16B |
| Circular No. 663 | 28 September 1993 | 1347. Amendment of section 2(m) with effect from 1-4-1993 - Clarification regarding |
| Circular No. 662 | 27 September 1993 | Rule 3(g) of Income-tax Rules - Valuation of perquisibte on account of services of household servants |
| Circular No. 661 | 16 September 1993 | Section 194B l Winnings from Lottery or Crossword Puzzle |
| Circular No. 660 | 15 September 1993 | Section 206C l Profits and Gains from Business of Trading in Alcoholic Liquor, Forest Produce, ETC |
| Circular No. 659 | 8 September 1993 | 659 dated 08 09 1993 |
| Circular No. 658 | 2 September 1993 | Section 5 l Chargeable Expenditure |
| Circular No. 657 | 30 August 1993 | Finance Act, 1993 - Circular No. 657, Dated 30-8-1993 |
| Circular No. 655 | 26 August 1993 | Financial Year 1993-94 |
| Circular No. 656 | 26 August 1993 | Section 194D l Insurance Commission |
| Circular No. 654 | 22 July 1993 | Financial Year 1993-94 |
| Circular No. 653 | 15 June 1993 | Section 80DD l Medical Treatment of Handicapped Dependents, ETC |
| Circular No. 652 | 14 June 1993 | 243. Whether, for deriving benefit of higher depreciation, motor lorries must be hired out to some other person or whether user of same in assessee’s business of transportation of goods on h |
| Circular No. 651 | 11 June 1993 | 367. Inadmissibility of certain interest payments under Interest on Delayed Payments to Small Scale and Ancillary Industrial Undertakings Act, 1993 |
| Circular No. 650 | 31 May 1993 | 650 dated 31 05 1993 |
| Circular No. 649 | 31 March 1993 | Section 44C l Head Office Expenditure in Case of Non-residents |
| Circular No. 648 | 30 March 1993 | 462. Whether benefit of ad hoc deduction to insurance agents of LIC, having total commission (including first year commission, renewal commission and bonus commission) of less than Rs. 60,00 |
| Circular No. 647 | 22 March 1993 | 1056. Clarification regarding applicability of provisions of section 194A to commercial papers and certificates of deposits |
| Circular No. 645 | 15 March 1993 | 645 dated 15 03 1993 |
| Circular No. 646 | 15 March 1993 | 1434. Requirement of obtaining report of registered valuer for value of jewellery exceeding Rs. 5 lakhs |
| Circular No. 644 | 15 March 1993 | 371. Whether provision of food or beverages in places other than place of work in respect of low-paid employees can be treated as expenditure on provision of hospitality |
| Circular No. 643 | 22 January 1993 | 1057. Clarification regarding deduction from interest on Cumulative Deposits/Debentures/Bonds |
