830/CBDT. - Income Tax - 830/CBDT

INSTRUCTION NO. 830/CBDT Dated : April 28, 1975 Section(s) Referred: 194 ,210 Statute: Income - Tax Act, 1961 Reference is invited to Board's instruction No. 823, dated the 9th January, 1975 on the above subject, issued from file No. 385/26/74-IT(B). 2. In paras 5 and 6 of the said instruction, the procedure for proper classification of the advance tax payments into income-tax and surcharge under the major head "021 Taxes on Income other than Corporation-tax" had been prescribed. 3. The Board desire that the said procedure in regard to classification should be extended to payments made by way of taxes deducted at source under the major head "021 Taxes on Income other than Corporation-tax" also. This may please be immediately brought to the notice of all the officers working under your charge.