Guidelines for assessments of all political parties. - Income Tax - 1066/CBDT

INSTRUCTION NO. 1066/CBDT Dated : June 17, 1977 Section(s) Referred: 143 Statute: Income - Tax Act, 1961 In order to ensure uniformity in the matter of assessments of political parties, the Board is considering the issue of general guidelines. 2. Pending the issue of such guidelines, it is desired that the assessments of all political parties may be held over. The Income-tax Officers working in your Charge may, therefore, be informed that unless time barring assessments are involved, the assessment of political parties should not be finalised, till the receipt of the Board's instructions in this regard.