Circular No. 357 - Income Tax -
Circular No. 357 - Income Tax Attention is invited to the Board’s Circular No. 326, dated 6-2-1982 issued from File No. 319/15/80-WT [printed here as Clarification 3] on the above subject. In view of various practical difficulties in implementing this circular the Board makes the following broad guidelines for the valuation of land...