"January, 1982" Archive - Page 4

Circular No. 320-Income Tax dated 11-1-1982

Circular No. 320-Income Tax (11/01/1982)

Circular No. 320-Income Tax A reference is invited to paragraph 15.1 to 15.7 of the Explanatory Notes on the provisions relating to direct taxes in the Finance Act, 1981 [Circular No. 308, dated 29-6-1981] which explain the scope and ambit of section 167A, as inserted by the Finance Act, 1981....

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Circular No. 319-Income Tax dated 11-1-1982

Circular No. 319-Income Tax (11/01/1982)

Circular No. 319-Income Tax A question has arisen whether regional rural banks (to which the provisions of the Regional Rural Banks Act, 1976, apply) can be treated as co-operative societies for the purpose of section 80P....

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This notification declares specified countries as preferential area

Notification No. 101/1982-Customs (04/01/1982)

In exercise of the powers conferred by sub-section (3) of section 4 of the Customs Tariff Act, 1975 (51 of 1975), and in supersession of the notification of the Government of India in the Department of Revenue and Banking No. 352-Customs, dated the 2nd August, 1976, the Central Government hereby declares the countries specified in the T...

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Circular No. 318-Income Tax dated 01-01-1982 [Section 52]

Circular No. 318-Income Tax (01/01/1982)

Circular No. 318-Income Tax Section 52 states that the Central Government may, on an application of the accountable person, accept in satisfaction of the whole or any part of such duty any property passing on the death of the deceased at such price as may be agreed upon between the Central Government and that person...

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Circular No. 318-Income Tax dated 1-1-1982 [Special Bearer Bonds (Immunities and Exemptions) Act, 1981]

Circular No. 318-Income Tax (01/01/1982)

Circular No. 318-Income Tax 1. The Special Bearer Bonds (Immunities and Exemptions) Ordinance, 1981 (‘the Ordinance’), was promulgated by the President on January 12, 1981. The Ordinance was replaced by the Special Bearer Bonds (Immunities and Exemptions) Act, 1981 (‘the Act’) which received the assent of the President on March 2...

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