"26 November 1982" Archive

Circular No. 351-Income Tax dated 26-11-1982

Circular No. 351-Income Tax (26/11/1982)

Circular No. 351-Income Tax The Finance Act, 1982 has inserted a new section 197A with effect from June 1, 1982. The section enables an individual who is resident in India and whose estimated total income of the previous year is less than the minimum liable to income-tax to receive interest on securities, dividends and other interest with...

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