"December, 1991" Archive

Notification No. S.O.921(E) – Income Tax Dated 27/12/1991

Notification No.S.O.921(E) - Income Tax (27/12/1991)

Notification No.S.O.921(E) - Income Tax In exercise of the powers conferred by item (h) of sub-clause (iv) of clause (15) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby specifies the 10 year 9 per cent. (tax-free) Secured Redeemable Non-Convertible (Series-I) Energy Bonds, issued by the Indian Renew...

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Circular No. 621-Income Tax dated 19/12/1991

Circular No. 621-Income Tax (19/12/1991)

Circular No.621 - Income Tax In respect of incomes of all categories of taxpayers (corporate as well as non-corporate) liable to tax for the assessment year 1991-92, the rates of income-tax (including surcharge) have been specified in Part I of the First Schedule to the Act and are the same as those laid down in Part III of the First Sc...

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Circular No. 620-Income tax dated 6-12-1991

Circular No. 620-Income tax (06/12/1991)

Circular No. 620-Income tax Attention is invited to the Board’s Circular No. 565, dated 11-7-1990 regarding collection of income-tax at source under section 206C of the Income-tax Act, in respect of profits and gains from the business of trading in alcoholic liquor, forest produce, etc. and filing of half-yearly returns in this regard....

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Notification No. S.O.831(E) – Income Tax Dated 6/12/1991

Notification No.S.O.831(E) - Income Tax (06/12/1991)

Notification No.S.O.831(E) - Income Tax In exercise of the powers conferred by clause (ii) of sub-section (1) of section 80L of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby specifies the following bonds, issued by the Industrial Development Bank of India, established under the Industrial Development Bank of India ...

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Circular No. 619-Income tax dated 4-12-1991

Circular No. 619-Income tax (04/12/1991)

Circular No. 619-Income tax The Finance (No. 2) Act, 1991 has introduced a new section 194H, into the Income-tax Act, 1961, which provides that any person, not being an individual or a Hindu undivided family, who is responsible for paying, on or after the 1st day of October, 1991, to a resident, any income by way of commission (not being...

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