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45/1970 -
2-9-1970
Amendments at a glance , Rate structure , Amendments to Income-tax Act , Amendments to Wealth-tax Act , Amendments to Unit Trust of India Act , Amendments to Companies (Profits) Surtax Act
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44/1970 -
4-8-1970
Deductions under clause (i) as it stood prior to its substitution, and under clauses (iii) to (v) as they stood prior to their omission, by Finance Act, 1974 with effect from 1-4-1975 - Clarifications on certain issues retained in the compendium for reference purposes
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43/1970 -
20-6-1970
Whether non-deduction of tax is only in respect of interest credited to Non-resident (External) Account and not to all types of non-resident accounts
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42/1970 -
20-6-1970
Banks exempted from deducting tax at source from interest paid on deposits under clause (vii) of sub-section (3) from 1-4-1970 - Whether tax already deducted and paid into Government account could be refunded directly by banks
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40/1970 -
11-5-1970
Development rebate allowed on assets sold to Government - Whether not liable to be withdrawn even if vendor credits to profit and loss account reserve which he had originally created
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36/1970 -
25-3-1970
Instructions for deduction of tax at source from salary during financial year 1970-71 at the rates specified in Part III of First Schedule to Finance Bill, 1970
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35/1970 -
24-3-1970
Instructions for deduction of tax at source from interest on securities during financial year 1970-71 at the rates specified in Part III of First Schedule to Finance Bill, 1970
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34/1970 -
5-3-1970
Disallowance of expenditure for which payment exceeding Rs. 2,500 is made otherwise than by crossed cheque/bank draft under sub-section (3), read with rule 6DD of the Income-tax Rules - Scope and operation of the sub-section explained
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33/1969 -
29-12-1969
Disallowance of expenditure for which payment exceeding Rs. 2,500 is made otherwise than by crossed cheque/bank draft under sub-section (3), read with rule 6DD of the Income-tax Rules - Scope and operation of the sub-section explained
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32/1969 -
29-10-1969
Limit on allowance in respect of benefit, amenity or perquisite under clause (c)(iii)/clause (a)(v) - Reimbursement of certain expenses/pay-ments whether form part of perquisite to be restricted to one-fifth of salary
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31/1969 -
25-10-1969
Whether termartistincludes photographers and TV cameramen for the purposes of deduction under the section
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30/1969 -
4-10-1969
Amortisation of cost of production/cost of acquiring distribution rights of films - Assessments of film producers/distributors - General guidelines for allowance thereof
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16/1969 -
18-9-1969
Professional tax - Whether deductible as revenue expenditure
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29/1969 -
23-8-1969
Taxability of income under sub-sections (1) and (2) - Legal position on issues pertaining thereto explained
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28/1969 -
20-8-1969
Fresh loan raised to repay original loan taken for constructing/ buying property - Whether interest payable on second loan would also be admissible as a deduction under clause (vi) of sub-section (1)
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27/1969 -
16-8-1969
Weighted deduction for export markets development allowance/agricultural development allowance under sections 35B and 35C, respectively - Whether circumstances in which, and the conditions subject to which, expenditure incurred indirectly will count therefor
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26/1969 -
6-8-1969
Development rebate allowed on assets sold to Government - Whether not liable to be withdrawn even if vendor credits to profit and loss account reserve which he had originally crea
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25/1969 -
25-7-1969
granting stay of recovery of tax under sub-section (7) to assessees having income in Pakistan which cannot be brought into India stands withdrawn
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24/1969 -
23-7-1969
Whether production of motion pictures amounts to manufacture or processing of goods within the meaning of section 101(4)(a)
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23/1969 -
23-7-1969
Income accruing or arising through or from business connection in India - Non-residents - Liability to tax under clause (i) of sub-section (1)
