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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.
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 Act, 1964 (18 of 1964), for the purpose of the said clause, namely
