"March, 1991" Archive

Circular No. 597-Income tax dated 27-3-1991

Circular No. 597-Income tax (27/03/1991)

Circular No. 597-Income tax Under the provisions of section 203 of the Income-tax Act, every person deducting tax in accordance with the provisions of sections 192 to 194, 194A, 194B, 194BB, 194C, 194D, 194E, 195 and 196A is required to furnish a certificate to the effect that tax has been deducted and to specify therein, inter alia the...

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Notification No. S.O.1129 – Income Tax Dated 20/3/1991

Notification No.S.O.1129 - Income Tax (20/03/1991)

Notification No.S.O.1129 - Income Tax In pursuance of sub-clause (ii) of clause (a) of sub-section (1) of section 138 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby specifies all the officers of and above the rank of Director (Vigilance) of the State Vigilance Organisation, Government of Orissa, for the purpose o...

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Circular No. 596-Income tax dated 15-3-1991

Circular No. 596-Income tax (15/03/1991)

Circular No. 596-Income tax Clause (d ) of sub-section (1) of section 13 of the Income-tax Act was substituted by the Finance Act, 1983, with effect from 1-4-1983. The provisions of the new sub-clause were to be applicable from the assessment year 1983-84 onwards. This was also clarified in paragraph 18.7 of Board’s Circular No. 372, ...

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Notification No. S.O.182(E) – Income Tax Dated 14/3/1991

Notification No.S.O.182(E) - Income Tax (14/03/1991)

Notification No.S.O.182(E) - Income Tax In exercise of the powers conferred by sub-sections (1) and (2) of section 269UB of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. S. O....

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Notification No. S.O.181(E) – Income Tax Dated 14/3/1991

Notification No.S.O.181(E) - Income Tax (14/03/1991)

Notification No.S.O.181(E) - Income Tax In exercise of the powers conferred by sub-sections (1) and (2) of section 269UB of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. S. O....

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Notification No. S.O.180(E) – Income Tax Dated 14/3/1991

Notification No.S.O.180(E) - Income Tax (14/03/1991)

Notification No.S.O.180(E) - Income Tax The entire district of Gurgaon in Haryana State comprising the tehsils of Gurgaon, Pataudi, Nuh and Ferozpur Jhirka and including the entire area comprised in Gurgaon Municipal Committee within the meaning of the Punjab Government Gazette Part I No. 1405-14-61/5076 dated March 4, 1966...

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Circular No. 595-Income tax dated 5-3-1991

Circular No. 595-Income tax (05/03/1991)

Circular No. 595-Income tax The Board had clarified earlier that a gratuity fund, approved under the Income-tax Act, cannot be wound up unless it is neces­sitated by the winding up or discontinuance of the employer’s trade or undertaking, and that the revocation of a gratuity fund cannot be permitted on the basis of a resolution of the...

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