Circulars of 2005

Every circular the Income Tax Department published in 2005 — 10 of them, newest first. Each one opens on its own page.

Number	Date	What it deals with
Circular No. 10/2005	16 December 2005	Definition of "Port" as Infrastructural Facility for the Purpose of Sections 10(23G) and 80-IA of the Income-tax Act, 1961
Circular No. 9/2005	30 November 2005	Income-tax Deduction from Salaries During the Financial Year 2005-2006 under section 192 of the Income-tax
Circular No. 8/2005	29 August 2005	CIRCULAR FINANCE ACT, 2005 - FBT Finance Act, 2005 - Explanatory Notes on the Provisions relating to Fringe Benefit Tax
Circular No. 7/2005	24 August 2005	7/2005 dated 24 08 2005
Circular No. 6/2005	25 July 2005	6/2005 dated 25 07 2005
Circular No. 5/2005	15 July 2005	Finance (No. 2) Act, 2004 - Explanatory Notes on provisions relating to Direct Taxes
Circular No. 4/2005	27 June 2005	4/2005 dated 06 04 2005
Circular No. 3/2005	3 June 2005	3/2005 dated 06 03 2005
Circular No. 2/2005	12 January 2005	2/2005 dated 12 01 2005
Circular No. 1/2005	6 January 2005	1/2005 dated 06 01 2005

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.