Provisions of section 192(1) ,201(1A),Income Tax Act.

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..... foreign technician was to receive tax free salary and the tax on his income chargeable under the head "salary" was to be paid by the company to the Central Government. The agreement was approved by the Central Government u/s 10(6) (vii) (a) (ii) of the Income-tax Act, 1961. The tax due on the "salary" for the period from 5th December 1965 to 4th December 1970 was paid only in financial year 1971- .....

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..... the Act as well as other penal provisions under the Act. 3. All the officers of each charge may be informed of this position in law. The officers may also be directed to carry out a review of similar cases for necessary remedial action. The result of the review may be reported to the Board by 31st March 1977. - Circular - Trade Notice - Public Notice - Instructions - Office orders Tax Manage .....

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