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Notification No.S. O. 110(E) – Income Tax In exercise of the powers conferred by sub-clause (f) of clause (iii) of sub-section (3) of section 194A of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies the West Bengal Industrial Development Corporation Limited, Calcutta, for the purposes of the said sub-clause
A doubt has been recently raised as to whether the Officers of Directorate of Revenue Intelligence could issue show cause notices in cases investigated by them – a practice started last year apparently in tune with the practice of the Directorate General of Anti Evasion. The matter has been examined in the Board
Circular No. 773-Income Tax At present, the payee is required to put his signature in the space provided for “Claimants signature” on the reverse of the refund order. The responsibility of the collecting bank in dealing with “account payee” instruments is well-defined under the Negotiable Instruments Act. No specific purpose is served by obtaining this additional discharge on the reverse of this cheque. On the other hand, it
