Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

693/CBDT.

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... other than Government servants under section 4(3)(xii) of the Income-tax Act, 1922 and Section 10(26) of the Income tax Act, 1961 was discriminatory. The Board considered the effect of the above judgment and clarified by its Circular Instruction F.No.11/18/75-ITJ(25) that under the Income-tax Act, 1961 except in the case of income from the dividend and interest on securities, the exemption would .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... rely due to Income-tax Officer's failure to follow the specific instructions contained in the Board's Circular No.F.No.11/18/75-ITJ (25) and his failure to scrutinise the annual return of salary required to be filed by employers under section 206 in Form No.24 prescribed under Rule 35 of Income-tax Rules, 1922. The Board desire that the clarification contained in the above Circular and the instruc .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates