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Circular : No. 201 -Income Tax The Board attaches very great importance to the successful implementation of the “summary assessment scheme” so that the genuine small taxpayers, who form nearly 70 per cent of the number of taxpayers borne on our registers, are not put to the avoidable inconvenience of appearing before the Income-tax Officers to prove the correctness of
Notification: S.O.458(E) Short title and commencement.–(1) These rules may be called the Income-tax Settlement Commission (Procedure) Rules, 1976. (2) They sha
Circular No, 202 – Income Tax The rates of income-tax for the assessment year 1976-77 in the case of all categories of taxpayers (corporate as well as non-corporate) are specified in Part I of the First Schedule to the Finance Act, 1976. These rates are the same as those specified in Part III of the First Schedule to the Finance Act, 1975, as modified by the Finance (Amendment) Act, 1975, for purposes of
