Circular No. 794

Finance Act, 2000 - Circular No. 794, Dated 9-8-2000

What this is

Circular No. 794 was issued by the Central Board of Direct Taxes on 9 August 2000. Its subject is Finance Act, 2000 - Circular No. 794, Dated 9-8-2000.

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, 2000 - CIRCULAR No. 794, DATED 9-8-2000

Amendments at a glance

Amendments to Income-tax Act

Amendments to Finance No. 2 Act, 1998

Amendments to Finance Act 1999

Amendments to Wealth-tax Act

Amendments to Interest-tax Act

← Circular No. 795 · Circular No. 793 →

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.