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1996

Circulars of 1996

Every circular the Income Tax Department published in 1996 — 17 of them, newest first. Each one opens on its own page.

NumberDateWhat it deals with
Circular No. 74927 December 19961183. Clarification regarding certificate for deduction of tax made by Central Government Departments who are making payments by book adjustments
Circular No. 74819 December 1996Sections 54EA and 54EB l Exemption of Capital Gains on Transfer of Long-term Capital Assets in Case of Investment in Specified Securities, ETC.,
Circular No. 7472 December 1996Financial Year 1996-97
Circular No. 74626 July 1996Section 80Q l Profits and Gains from Business of Publication of Books
Circular No. 74519 July 1996135. Payment of income by way of interest on securities to Ramakrishna Math and Ramakrishna Mission whose income is exempt under section 10(23C)(iv)
Circular No. 7436 May 1996432. Taxability of unutilised deposit under the Capital Gains Accounts Scheme, 1988 in the hands of the legal heirs of the assessee
Circular No. 7446 May 1996Clarification regarding filing of returns in respect of tax deducted at source from salary of employees of company working at its headquarters or in other branches
Circular No. 7422 May 1996Taxation of foreign telecasting companies—Guidelines for computation of income-tax, etc
Circular No. 74118 April 19961009. Whether in case of a provident fund, whose income is exempt under section 10(25)(ii), established under scheme under Employees’ Provident Funds and Miscellaneous Provisions Act, 1952,
Circular No. 74017 April 1996733. Taxability of interest remitted by branches of banks to the head office situated abroad, under the Foreign Currency Packing Credit Scheme of Reserve Bank of India
Circular No. 73825 March 1996Finance Acts, 1964 & 1965 - Part Iv/part III of First Schedule l Rebate of TAX for Manufacture/ Production of Specified Industries
Circular No. 73925 March 1996377. Whether for assessment years subsequent to assessment year 1996-97, no deduction under section 40(b)(v) will be admissible unless partnership deed either specifies amount of remuneratio
Circular No. 73723 February 1996Sections 44AD and 44AE l Civil Construction Business/transport Business
Circular No. 73613 February 19961152. Clarification regarding applicability of provisions of section 194-I to film distributors and exhibitors
Circular No. 73530 January 19961008. Clarification regarding payment of income by way of interest on securities and rent made to Regimental Funds or Non-public Fund established by Armed Forces of Union for welfare of past
Circular No. 73424 January 1996Applicable rates of taxes under the Double Taxation Avoidance Agreement between India and the United Arab Emirates
Circular No. 7333 January 1996565-567. Whether Build-Own-Lease-Transfer (BOLT) Scheme of Indian Railways shall be eligible for benefit under section 80-IA, since it is not legally possible for any enterprise other than I
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.