"December, 1971" Archive

Notification: S.O.5595 Date of Issue: 30/12/1971

Notification: S.O.5595 (30/12/1971)

Notification: S.O.5595 In exercise of the powers conferred by sub-section (1) of section 295 of the Income-tax Act, 1961 (43 of 1961), and rule 92 of the Second Schedule to that Act, the Central Board of Direct Taxes hereby makes the following rules further to amend the Income-tax (Certificate Proceedings) Rules, 1962,...

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Notification: S.O.1317 Date of Issue: 23/12/1971

Notification: S.O.1317 (23/12/1971)

It is hereby notified for general information that the institution mentioned below has been approved by the Secretary, Ministry of Agriculture, Department of Agriculture, th...

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Circular No. 71-Income Tax dated 20-12-1971

Circular No. 71-Income Tax (20/12/1971)

Circular No. 71-Income Tax Where the same income was assessed, as a protective measure, in the hands or more than one assessee or as the income of more than one assessment year, and one or more of these protective assessments needs to be cancelled as a result of some of the relevant assessments having become final and conclusive...

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Notification: S.O.5501 Date of Issue: 15/12/1971

Notification: S.O.5501 (15/12/1971)

In the Income-tax (Amendment) Rules, 1971, published with the notification, the Central Board of Direct Taxes No. S. O. 1917, dated the 20th February, 1971, at pages 1195-1226/5 of the Gazette of India, Extraordinary, Part II, Section 3, sub-section (ii), dated the 22nd February, 1971, This not...

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Notification: S.O.644 Date of Issue: 14/12/1971

Notification: S.O.644 (14/12/1971)

It is hereby notified for general information that the Ministry of Finance (Department of Revenue & Insurance) makes the following amendment in their notification No. 58/F. No. 10/36/64-ITA.I dated 1st August, 1964--- This notification contains Amendment to Income-tax Act carried ...

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Circular No. 70-Income Tax dated 11-12-1971

Circular No. 70-Income Tax (11/12/1971)

Circular No. 70-Income Tax Section 185(1) has been amended by the Taxation Laws (Amend­ment) Act, 1970, by the insertion of an Explanation , under which a firm shall not be regarded as a genuine firm if any partner of the firm was, in relation to the whole or any part of his share in the income or property of the firm...

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