Circulars of 2002

Every circular the Income Tax Department published in 2002 — 13 of them, newest first. Each one opens on its own page.

Number	Date	What it deals with
Circular No. 13/2002	23 December 2002	Instructions for Deduction of Tax at Source From Salary
Circular No. 11/2002	22 November 2002	1012. Exemption from requirement of deduction of income-tax at source on payment to Ramakrishna Math and Ramakrishna Mission, Kolkata, whose income is exempt under section 10(23C)(iv) of the
Circular No. 12/2002	22 November 2002	1073. Exemption from requirement of deduction of income-tax at source on payment to Sri Sathya Sai Central Trust, Sri Sathya Sai Medical Trust and Sri Sathya Sai Institute of Higher Learning
Circular No. 10/2002	9 October 2002	1174. Submission of No Objection Certificate in case of remittance to a non-resident
Circular No. 9/2002	11 September 2002	1072. Applicability of the provisions in respect of income paid or credited to a member of co-operative bank
Circular No. 8/2002	27 August 2002	Finance Act, 2002
Circular No. 7/2002	26 August 2002	Section 80-IA l Profits and Gains from Industrial Undertakings, ETC., Engaged in Infrastructure Development, ETC
Circular No. 6/2002	2 August 2002	1058. Finance Act, 2002 - Threshold limits for deduction of tax at source from income by way of dividends and income from units
Circular No. 5/2002	30 July 2002	1126. Clarifications on various provisions relating to tax deduction at source regarding changes introduced through Finance Act, 1995
Circular No. 4/2002	16 July 2002	1183. Whether prescribed self-declaration under section 197A can be submitted by entities whose income is exempt under section 10
Circular No. 3/2002	28 June 2002	1011. Exemption from requirement of deduction of income-tax at source on payment of income to Ramakrishna Math and Ramakrishna Mission whose income is exempt under section 10(23C)(iv)
Circular No. 2/2002	15 February 2002	246. Clarifications regarding tax treatment of deep discount bonds and STRIPS (Separate Trading of Registered Interest and Principal of Securities)
Circular No. 1/2002	4 February 2002	960. Instruction for deduction of tax at source from salaries during the Financial year 2001-2002 under section 192

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.