CBDT Circular on Section 33 Of The Income-Tax Act, 1961 – Development Rebate – Whether Carried Forward Development Rebate To Be Deducted While Making Provisional Assessment Under The Section

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SECTION 33 OF THE INCOME-TAX ACT, 1961 – DEVELOPMENT REBATE – WHETHER CARRIED FORWARD DEVELOPMENT REBATE TO BE DEDUCTED WHILE MAKING PROVISIONAL ASSESSMENT UNDER THE SECTION CIRCULAR : NO. 5-D(V-56), DATED 14-4-1967 1. Under the provisions of sub-section (1) of section 141, the Income-tax Officer can proceed to make, in a summary manner, a provisional assessment of…

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