Circulars of 2004

Every circular the Income Tax Department published in 2004 — 6 of them, newest first. Each one opens on its own page.

Number	Date	What it deals with
Circular No. 6/2004	6 December 2004	6/2004 dated 06 12 2004
Circular No. 5/2004	28 September 2004	5/2004 dated 28 09 2004 1
Circular No. 4/2004	13 May 2004	Tax Deduction at Source on income from Deep Discount Bonds
Circular No. 3/2004	12 February 2004	Section 80HHE of the Income-tax Act, 1961 - Deductions - Profits from export of computer software, etc. - Clarification regarding provisions of section 80HHE of the Income-tax Act, 1961
Circular No. 2/2004	10 February 2004	Abolition of the requirement of obtaining Income-tax Clearance Certificate (ITCC) by persons entering into commercial contracts
Circular No. 1/2004	2 January 2004	Circular/income-tax Act

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.