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Case lawCirculars › 1997
1997

Circulars of 1997

Every circular the Income Tax Department published in 1997 — 10 of them, newest first. Each one opens on its own page.

NumberDateWhat it deals with
Circular No. 75918 November 1997Submission of No Objection Certificate in case of remittance to a non-resident
Circular No. 7587 November 1997959. Clarification regarding deduction of tax from payments of addi­tional pay, allowances and arrears to Central Government employ­ees following the Notification based on recommendations of
Circular No. 75720 October 1997Financial Year 1997-98
Circular No. 75610 October 1997958. Clarification regarding deduction of tax from payments of addi­tional pay, allowances and arrears to Central Government employ­ees following the notification based on recommendations of
Circular No. 75525 July 1997Clarifications on Vdis 1997
Circular No. 75310 June 1997Explanatory Notes on Provisions Relating to the Voluntary Dis­closure of Income Scheme, 1997
Circular No. 75410 June 1997Clarifications on Vdis 1997
Circular No. 75226 March 1997533. 100 per cent deduction to be granted from total income while calculating tax for the purpose of TDS for contributions made to A.P.C.M’s Cyclone Relief Fund
Circular No. 75110 February 1997751 dated 10 2 1997
Circular No. 75013 January 1997Sections 54EA and 54EB l Exemption of Capital Gains on Transfer of Long-term Capital Assets in Case of Investment in Specified Securities, ETC.,
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.