"22 September 1980" Archive

Circular No. 281-Income Tax dated 22-9-1980

Circular No. 281-Income Tax 22/09/1980

Circular No. 281-Income Tax The rates of income-tax for the assessment year 1980-81 in the case of all categories of assessees (corporate as well as non-corporate) are specified in Part I of the First Schedule to the Finance Act. These rates are the same as those specified in Part III of the First Schedule to the Finance Act, 1979 for th...

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Circular No. 282-Income Tax dated 22-9-1980

Circular No. 282-Income Tax 22/09/1980

Circular : No. 282-Income Tax Section 44D, which was inserted with effect from June 1, 1976 by the Finance Act, 1976, provides that the deductions admissible in computing the income of a foreign company by way of royalty or fees for technical services received in pursuance of agreements made before April 1, 1976 shall not exceed 20 per ce...

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