Circular No. 684

Finance Act, 1994 - Circular No. 684, Dated 10-6-1994

What this is

Circular No. 684 was issued by the Central Board of Direct Taxes on 10 June 1994. Its subject is Finance Act, 1994 - Circular No. 684, Dated 10-6-1994.

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.

FINANCE ACT, 1994 - CIRCULAR NO. 684, DATED 10-6-1994

Amendments at a glance

Rate structure

Amendments to Income-tax Act

Amendments to Wealth-tax Act

Amendments to Gift-tax Act

Amendments to Expenditure-tax Act

← Circular No. 685 · Circular No. 683 →

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.