"17 November 1971" Archive

Circular No. 68-Income Tax dated 17-11-1971

Circular No. 68-Income Tax (17/11/1971)

Circular No. 68-Income Tax The Board are advised that a mistake arising as a result of a subsequent interpretation of law by the Supreme Court would constitute "a mistake apparent from the records" and rectificato­ry action under section 35/154 of the 1922 Act/the 1961 Act would be in order. It has, therefore, been decided that where an ...

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