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2006

Circulars of 2006

Every circular the Income Tax Department published in 2006 — 14 of them, newest first. Each one opens on its own page.

NumberDateWhat it deals with
Circular No. 14/200628 December 2006Dated 28/12/2006
Circular No. 13/200613 December 2006Dated 13/12/2006
Circular No. 12/200627 November 2006NEW Return Form No. 1 for Companies for Assessment Year 2006-07 – Furnishing of Return by Representative Assessees of Non-residents
Circular No. 11/200616 November 2006Income-tax Deduction from Salaries During the Financial Year 2006-07 under section 192 of the Income-tax Act, 1961
Circular No. 10/200616 October 2006Filing of Return of Income by the Coffee Growers Being Individuals Covered by rule 7B of the Income TAX Rules, 1962 - Clarification Regarding
Circular No. 9/200610 October 20069/2006 dated 10 10 2006
Circular No. 8/20066 October 20068/2006 dated 06 10 2006
Circular No. 7/200617 July 20067/2006 dated 17 07 2006
Circular No. 6/200623 June 2006TAX Deduction at Source - Issue of TDS Certificate under section 203 of the Income-tax Act - Cases of Truck/goods-carriage Operators - Regarding
Circular No. 5/200615 May 20065/2006 dated 15 05 2006
Circular No. 4/200629 March 2006Clarification Regarding the Meaning of the Expression "The Produce of Animal Husbandry’ Used in Sub-clause (ii) of Clause (f) of rule 6DD of the Income-tax Rules, 1962
Circular No. 3/200627 February 2006Explanatory Notes on the Provisions of the Finance Act, 2005
Circular No. 2/200617 January 2006Amendment of section 80-HHC by Taxation Laws (Amendment)act, 2005 – Imposition of Penalty/recovery of Taxes – REG
Circular No. 1/200612 January 20061/2006 dated 12 01 2006
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.