"08 October 1973" Archive

Circular No. 121-Income Tax dated 8-10-1973

Circular No. 121-Income Tax (08/10/1973)

Circular No. 121-Income Tax In partial modification of Ministry of Finance (Department of Revenue and Insurance) Circular No. 112 [F. No. 275/64/73-ITJ], dated 31-5-1973 it is hereby clarified that the provisions of section 194D inserted by the Finance Act, 1973, providing for deduction of income-tax at source from payments of income by...

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Circular No. 120-Income Tax dated 8-10-1973

Circular No. 120-Income Tax (08/10/1973)

Circular No. 120-Income Tax A doubt has been raised whether at the time of deducting tax from the insurance commission credited to an agent’s account adjustment for the debits made earlier is permissible or not. At the time a proposal is brought by an agent, his account is cred­ited with the appropriate amount of commission....

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