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Circular: No. 196 -Income Tax Whether tax is not to be deducted at source from conveyance allowance where disbursing authority is satisfied that conveyance allowance is exempt under section 10(14) Reference is invited to this Department’s Circular No. 195 [F.No. 275/47/76-ITJ], dated 25-3-1976 on the above subject.
Notification: S.O.266(E) In exercise of the powers conferred by section 295 of the Income-tax Act, 1961, (43 of 1961), the Central Board of Direct Taxes hereby makes the following ru
