"30 May 1977" Archive

Circular No. 219-Income Tax dated 30-5-1977

Circular No. 219-Income Tax 30/05/1977

Circular : No. 219 -Income Tax In exercise of the powers conferred by rule 10(4) of the Gift-tax Rules, 1958 [as amended by the Gift-tax (Second Amendment) Rules, 1976], the Central Board of Direct Taxes hereby direct that the value of a partner’s right to share the profits of the firm without the right to share the assets shall be ca...

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