Power to issue Instruction or Directions (Section 168)

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..... n of the Act shall observe and follow such orders, instructions or directions. Binding Effect on officers The binding nature of such orders, instructions and directions has been a matter of debate and scrutiny. The general understanding that prevails now is that a circular is binding on the officers, but not on the assessee. However, in case such circular states something contrary to the law, the .....

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..... maintain accounts in accordance with the general provisions Section 37(1) Details of outward supplies (extension of time limit) Section 39(6) Return (extension of time limit) Section 44 Annual Return ( exemption as to annual return) Section 52(4) 52(5) Collection of tax at source ( extention of time limit as to filing of annual statement ) Section 143(1) Job-work procedure Section 158(3)(i) Excep .....

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