CBDT Circular on Sections 182 To 186 Of The Income-Tax Act, 1961 – Firm-Position Prior To 1-4-1993 – Firm Filing Application For Registration For First Time And Such Application Not Disposed Of By Ito – Whether Firm Should File Application For Registration Or Declaration For Continuation Of Registration

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SECTIONS 182 TO 186 OF THE INCOME-TAX ACT, 1961 – FIRM-POSITION PRIOR TO 1-4-1993 – FIRM FILING APPLICATION FOR REGISTRATION FOR FIRST TIME AND SUCH APPLICATION NOT DISPOSED OF BY ITO – WHETHER FIRM SHOULD FILE APPLICATION FOR REGISTRATION OR DECLARATION FOR CONTINUATION OF REGISTRATION CIRCULAR : NO. 3P(XXV-22) [F. NO. 3(16)-63/TPL], DATED 29-7-1964 1. Section 184(7)…

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