"14 September 1979" Archive

Circular No. 262-Income Tax dated 14-9-1979

Circular No. 262-Income Tax (14/09/1979)

Circular No. 262-Income Tax It has been brought to the notice of the Central Board of Direct Taxes that notwithstanding the amendment of section 221 through section 53 of the Taxation Laws (Amendment) Act, 1975, adding specific Explanation to the effect that penalty under sec­tion 221 will be exigible even in a case where the tax is p...

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