Circular : No. 451-Income Tax Further clarifications on Circular Nos. 423, 432, 439 to 441 regarding declaration of higher income or wealth – Following clarifications are hereby issued on the questions raised at different places on the press note of the CBDT and the Circular No. 423, dated 26-6-1985 and Circular Nos. 432, 439, 440 and 441, dated 15-11-1985 [Clarifications 1 to 5] issued by CBDT regarding declaration of higher income or wealth.
Notification No. F.71-Ad(AT)/86-Income Tax In exercise of the powers conferred by sub-section (5) of section 255 of the Income-tax Act, 1961 (43 of 1961), the Income-tax Appellate Tribunal hereby makes the following rules further to amend the Income-tax (Appellate Tribunal) Rules, 1963 :– This notification contains amendments to Income-tax Rules carried out on 17th February, 1986 not reproduced here as it is already contained in the body of the rules itself
Notification 72/86 exempts goods under Chapter 99 from additional customs duty under Section 3 of the Customs Tariff Act, effective February 28, 1986.
