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2001

Circulars of 2001

Every circular the Income Tax Department published in 2001 — 15 of them, newest first. Each one opens on its own page.

NumberDateWhat it deals with
Circular No. 1512 December 2001Financial Year 2001-2002
Circular No. 149 November 2001Finance Act, 2001 - Circular No. 14/2001
Circular No. 1311 September 2001Section 115JA/SECTION 115JB l Minimum Alternate TAX
Circular No. 1223 August 2001Sections 92 & 92A to 92F l Transfer Pricing
Circular No. 1123 July 200111 dated 23 7 2001
Circular No. 1019 July 2001809. Widening of tax base vide Notification Nos. S.O. 409(E), dated 10-5-2001 and S.O. 410(E), dated 10-5-2001 [See 116 Taxman 101 (St.)]
Circular No. 99 July 2001916. Clarification regarding treatment of tax paid under section 172(3)/(4) by a non-resident engaged in shipping business
Circular No. 816 May 2001773. Condonation of delay in filing refund claim and claim of carry forward of losses under section 119(2)(b)
Circular No. 721 March 2001537. Submission of certificate for claiming deductions under section 80G in respect of donations made by an employee to the Prime Minister’s National Relief Fund, the Chief Minister’s Relief
Circular No. 65 March 2001Taxation of foreign telecasting companies—Guidelines for computation of income-tax, etc
Circular No. 52 March 20011177. Problems faced by assessees in getting due credit for tax deducted at source under section 199
Circular No. 412 February 2001Financial Year 2000-2001
Circular No. 29 February 2001233. Claim for depreciation - Where required particulars have not been furnished
Circular No. 39 February 2001414. Filing of Audit Report under sections 44AD(6), 44AE(7) and 44AF(5) of the Income-tax Act, 1961, for the assessment year 1998-99
Circular No. 117 January 2001558. Guidelines regarding filing of auditor’s report in old format of Form No. 10CCAC, along with the return, in place of new format of Form No. 10CCAC for claiming deduction under section 8
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.