pri Circular No. 738-Income Tax Dated 25-3-1996 Circular No. 738-Income Tax Dated 25-3-1996

FINANCE ACTS, 1964 & 1965 – PART IV/PART III OF FIRST
SCHEDULE – 
REBATE OF TAX FOR MANUFACTURE/
PRODUCTION OF SPECIFIED INDUSTRIES

1484. Industrial furnaces/industrial oil burning equipment – Whether covered by Part IV of First Schedule to Finance Act, 1964

The “industrial furnaces” and “industrial oil burning equipment” are not covered by Part IV of the First Schedule to the Finance Act, 1964.

Letter : F. No. 1(193)/65/TPL, dated 24-9-1965.

1485. Production of semis whether covered by Part IV of First Schedule to Finance Act, 1964/Part III of First Schedule to Finance Act, 1965

The production of “semis” is not covered under item “(2) alumin­ium, copper, lead and zinc (Metals)” in Part IV of the First Schedule to the Finance Act, 1964 and Part III of the First Schedule to the Finance Act, 1965.

Letter : F. No. 1(205)/65/TPL, dated 23-9-1965.

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