"15 January 1982" Archive

Circular No. 321-Income Tax dated 15-1-1982

Circular No. 321-Income Tax (15/01/1982)

Circular No. 321-Income Tax The present procedure is that life insurance premium receipts which are produced by the assessees in support of their claim under section 80C are made a part of income-tax records. It has been suggested to the Board that policy-holders are frequently required by the LIC to show the original receipts towards pr...

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