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1999

Circulars of 1999

Every circular the Income Tax Department published in 1999 — 13 of them, newest first. Each one opens on its own page.

NumberDateWhat it deals with
Circular No. 78524 November 1999Section 195A l Certificate for Payment Made "NET of TAX"
Circular No. 78422 November 19991294. Whether "genuine hardship" should be existing at time of assessment or levy of penalty or at time of making of application under section 273A(4)
Circular No. 78318 November 19991236. Clarification regarding waiver of interest claimed on the basis of Press Note dated 21-5-1996
Circular No. 78213 November 1999535. Submission of certificate for claiming deductions in respect of donations made by an employee to the Prime Minister’s National Relief Fund, the Chief Minister’s Relief Fund and the Lieu
Circular No. 7815 November 1999Financial Year 1999-2000
Circular No. 7804 October 1999149. Computation of income falling under section 10(23G)
Circular No. 77914 September 1999Finance Act, 1999 - Circular No. 779, Dated 14-9-1999
Circular No. 77820 August 1999285. Procedure to be adopted for dealing with pending as well as fresh applications for approval under section 35(1)(ii)/(iii)
Circular No. 7771 July 1999534. Submission of certificate for claiming deduction under section 80G in respect of donations made by an employee to the National Defence Fund, the Army Central Welfare Fund, the Indian Na
Circular No. 7768 June 199935. Taxability of ex gratia payment made by Central Government/State Government/Local Authority/Government Public Sector Undertaking to heirs of employee on his death, etc
Circular No. 77526 March 1999775 dated 26 3 1999
Circular No. 77417 March 19991174. Whether certificate issued under section 197(1) will be applicable only in respect of credit or payments, as the case may be, subject to tax deduction at source, made on or after date
Circular No. 77315 February 19991241. Modification of procedure regarding discharge by payee in case of income-tax refund orders
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.