"November, 1991" Archive

Circular No. 616-Income tax dated 22-11-1991

Circular No. 616-Income tax (22/11/1991)

Circular No. 616-Income tax Reference is invited to the Board’s Circular No. 569, dated 27-7-1990 on the above subject wherein the rates at which the deduction of tax under sections 194B and 194BB was to be made during the financial year 1990-91 from winnings from lotteries, or crossword puzzles or horse races were communicated....

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Circular No. 617-Income tax dated 22-11-1991

Circular No. 617-Income tax (22/11/1991)

Circular No. 617-Income tax dated 22-11-1991 According to the provisions of section 194A of the Income-tax Act, 1961, any person, not being an individual or HUF, who is responsible for paying to a resident (for non-residents, the provisions are different and are contained in section 195) any income by way of interest other than income by ...

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Circular No. 615-Income tax dated 22-11-1991

Circular No. 615-Income tax (22/11/1991)

Circular No. 615-Income tax Reference is invited to the Board’s Circular No. 579 dated 14-9-1990 regarding deduction of income-tax at source from the payment of interest on securities for the financial year 1990-91....

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Circular No. 618-Income tax dated 22-11-1991

Circular No. 618-Income tax (22/11/1991)

Circular : No. 618, dated 22-11-1991 The Finance (No. 2) Act, 1991 has inserted a new section 194EE in the Income-tax Act, 1961 with effect from the 1st October, 1991, which reads as follows...

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Circular No. 614-Income tax dated 14-11-1991

Circular No. 614-Income tax (14/11/1991)

Circular No. 614-Income tax Reference is invited to the Board’s Circular No. 570, dated 27-7-1990 wherein the rates at which the deduction of income-tax was to be made during the financial year 1990-91, from payment of income by way of insurance commission under section 194D of the Income-tax Act, 1961 were circulated....

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Circular No. 613-Income tax dated 14-11-1991

Circular No. 613-Income tax (14/11/1991)

Circular No. 613-Income tax Reference is invited to Board’s Circular No. 539, dated 13-7-1989 on the above subject. According to the provisions of section 194C of the Income-tax Act, 1961, any person responsible for paying any sum to any resident contractor for carrying out any work (including supply of labour for carrying out any work...

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Circular No. 612-Income tax dated 13-11-1991

Circular No. 612-Income tax (13/11/1991)

Circular No. 612-Income tax Reference is invited to Board’s Circular No.568, dated 27-7-1990 wherein the rates of income-tax deduction during the financial year 1990-91 from the payment of income chargeable under the head "Salaries" under section 192 of the Income-tax Act,1961,etc.,were intimated. The present circular contains the rate...

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