CBDT Instructions on Income Tax Act

Section 2 : Please recall the discussions held during the Conference of Chief Commissioners of Income Tax/Commissioners of Income Tax from 1st to 3rd May, 1992, and the recommendations made by the said conference. INSTRUCTION NO. 5103, [16-07-1992]

Section 2 : Section 203A Of The Income-Tax Act, 1961-Changes In The Administration Of Tds (Tax Deduction At Sourse)/Tcs(Tax Collection At Source)- Mechanism For Monitoring The Work. INSTRUCTION NO. 1856/1990 [F.NO. 275/163/89-IT(B)] [Dated 14-09-1990]

Section 2(1A) : Section 2(1A) Of The Income – Tax Act, 1961 – Agricultural Income – Applicability Of Act To Jammu & Kashm INSTRUCTION NO. 1907, [Dated 17-06-1993]

Section 4 : Section 4 of the income – tax act, 1961 – association of person – assessable as – whether assignment of share in partnership firm by individual to his huf amounts to diversion of income INSTRUCTION : NO. 747 [F. NO. 288/29/74-IT(A-II)] [Dated 30-08-1974]

Section 4 : Section 143 of the income-tax act, 1961- section(s) referred 143(1)(a) INSTRUCTION NO. 5055/1991 [17-07-1991]

Section : 5 : Exemption to accured interest on NSC VI and VIII Series Insstruction No : 1833 Dated 11-01-1990

Section 6 : SECTIONS 124 AND 127 OF THE INCOME-TAX ACT, 1961 INSTRUCTION NO. 5103, [16-07-1992]

Section 9 : Whether Exemption Under Clause (N) Of Sub-Section (1) Is Available In Cases Where The Deceased Had Only Life Interest In Property And Where Property Had Been Gifted Away By Deceased And Was Deemed To Pass Under Section 9 Or 10 INSTRUCTION NO. 939 [F.NO. 309/5/73-ED] [22-03-1976]

Section 9 : Section 9 Of The Income – Tax Act, 1961 – Income – Deemed To Accrue Or Arise In India – Procedure For Remittance Of Payments By Way Of Royalty And Fees For Technical Services To Foreign Companies Under Approved Agreements INSTRUCTION NO. 1800 [14-10-1988]

Section 9 : Section 9 Of The Income – Tax Act, 1961 – Income – Deemed To Accrue Or Arise In India – Definition Of ‘Fees For Technical Services’ In Explanation 2 To Section 9(1)(Vii) – Whether Prospecting For, Or Extraction Or Production Of, Mineral Oil Are ‘Mining’ Operations INSTRUCTION NO. 1862 [22-10-1990]

Section 10 : Section 90 Of The Income-Tax Act, 1961 – Double Taxation Agreement – Agreement For Avoidance Of Double Taxation And Prevention Of Fiscal Evasion With Foreign Countries INSTRUCTION NO. 1948, [04-05-1998]

Section 10 : Section 132 Of The Income-Tax Act 1961 – Revised Procedure For Working Of Cib In The Income Tax Department. INSTRUCTION NO. 1943/1997[F. No. 415/2/97-IT (INV. [22-08-1997]

Section 10 : Section 132 Of The Income-Tax Act 1961 – Requisition Of Information From Unit Trust Of India- Section 133(6) Of Income-Tax Act, 1961 INSTRUCTION NO. 1904 [F.NO.415/25/92-IT(INV.I)] [07-12-1992]

Section 10 : Allotment Of Accommodation In The Income-Tax Pool- Definition Of The Purpose Of Emoluments For Clarification Regarding. INSTRUCTION NO. 1790 [F.NO. 187/13/88-AD.III FROM [19-04-1988]

Section 10 : Whether Exemption Under Clause (N) Of Sub-Section (1) Is Available In Cases Where The Deceased Had Only Life Interest In Property And Where Property Had Been Gifted Away By Deceased And Was Deemed To Pass Under Section 9 Or 10 INSTRUCTION NO. 939 [F.NO. 309/5/73-ED] [22-03-1976]

Section 10(10A) : Section 10(10a) of the income – tax act, 1961 – pension exemption from income-tax to disability pension, i.e., “disability element” and “service element” of a disabled officer of the indian armed forces INSTRUCTION NO. 2 [02-07-2001]

Section 10(10B) : Section 10(10b) Of The Income – Tax Act, 1961 – Retrenchment Compensation – 100% Export Oriented Unit – Eligibility For Deduction Under Section 10b CORRIGENDUM [F. NO. 178/19/2008-ITA-1] [08-05-2009]

Section 10(14) : Section 10(14) Of The Income – Tax Act, 1961 – Special Allowance – Exemption From Income-Tax In Respect Of Living Allowance/Stipend Paid To Foreign Nationals Coming To India For Various Courses Of Study INSTRUCTION NO. 1801 [07-11-1988]

Section 10(14) :  Section 10(14) Of The Income – Tax Act, 1961 – Special Allowance – Extent Of Taxability Of Allowances Paid To Pilots Of Pawan Hans Ltd. INSTRUCTION NO. 1792 [09-08-1988]

Section 10(14) : Section 10(14) Of The Income – Tax Act, 1961 – Special Allowance – Taxability Of Additional Conveyance Allowance Received By Development Officers Of The Lic INSTRUCTION NO. 1768 [02-07-1987]

Section 10(14): Section 10(14) of the income-tax act, 1961 – exemption – special allowances – notified allowance under section 10(14)(ii)  INSTRUCTION NO. 1088 [F. NO. 200/71/76-IT(A-I)] [12-08-1977]

Section 10(23): Section 10(23), 10(23c) And 35 Of The Income-Tax Act, 1961 – Report Relating To Approval/Notification By Central Govt. – Monthly Progress Report – Regarding INSTRUCTION NO. 1848/1990 [F.NO. 172/56/89-IT(AI)] [30-05-1990]

Section 10(23C) : Section 10(23), 10(23c) And 35 Of The Income-Tax Act, 1961 – Report Relating To Approval/Notification By Central Govt. – Monthly Progress Report – Regarding INSTRUCTION NO. 1848/1990 [F.NO. 172/56/89-IT(AI)] [30-05-1990]

Section 10(23C)(v) : Section 10(23c)(v) of the income-tax act, 1961 – exemptions – charitable or religious trusts/institutions – notified public religious trusts/institutions INSTRUCTION NO. 1983, [10-05-2000]

Section 10(23C)(vi) : Section 10(23c)(vi) of the income-tax act, 1961 – exemptions – university or other educational institutions – notified university or other educational institu INSTRUCTION NO. 1981 [F.NO. 197/135/99-ITA-I] [05-04-2000]

Section 10(23G) : Section 197, 10(23G), 203 And 237 Of The Income-Tax Act, 1961 – Fixation Of Percentage For Verification Of T.D.S. Certificates Amendments In Instruction No. 1797 Dt. 19.9.1988 And Instruction No. 1856 Dt. 14.9.90 INSTRUCTION NO. 11 [F.NO. 275/57/2012TTB] [10-10-2002]

Section 10(26AAA) : Section 10(26AAA) Of The Income-Tax Act, 1961 – Sikkim – Income From INSTRUCTION NO. 8/2008 [29-07-2008]

Section 10A : Section 10a, Read With Sections 10aa & 10b Of The Income-Tax Act, 1961 – Free Trade Zone – Clarification On Issues Relating To Export Of Computer Software INSTRUCTION NO. 3/2014 [F. NO. 178/84/2012-ITA.I] [14-03-2014]

Section 10A : Section 10a, Read With Sections 10aa & 10b Of The Income-Tax Act, 1961 – Free Trade Zone – Direct Tax Benefits – Clarification On Issues Relating To Export Of Computer Software  INSTRUCTION NO. 17/2013 [F. NO. 178/84/2012-ITA.I] [19-11-2013]

Section 10B : CLARIFICATION REGARDING DEDUCTION UNDER SECTION 10B [INSTRUCTION NO. 02/2009, DATED 9-3-2009, CORRECTE [08-05-2009]

Section 11: Section 11 Of The Income – Tax Act, 1961 – Charitable Or Religious Trust – Exemption Of Income From Property Held Under – ‘Another Capital Asset’, Under Section 11(1a), Scope Of Expression INSTRUCTION NO. 883 [24-09-1975]

Section 11 : Section 11 Of The Income – Tax Act, 1961 – Charitable Or Religious Trust – Exemption Of Income From Property Held Under – Audit Report In Form No. 10b In Terms Of Rule 17b – Auditor Can Accept As A Correct List Of Specified Persons As Given By Managing Trustee While Filing Report INSTRUCTION NO. 1838 [16-02-1990]

Section 11 : Section 11 Of The Income – Tax Act, 1961 – Charitable Or Religious Trust – Exemption Of Income From Property Held Under Audit Report In Form No. 10b In Terms Of Rule 17b – Auditor Can Accept As A Correct List Of Specified Persons As Given By Managing Trustee While Filing Report INSTRUCTION NO. 1864 [13-11-1990]

Section 11 : Section 90 Of The Income-Tax Act, 1961 – Double Taxation Agreement – Agreement For Avoidance Of Double Taxation And Prevention Of Fiscal Evasion With Foreign Countries INSTRUCTION NO. 1948, [04-05-1998]

Section 11 : Section 11 Of The Income – Tax Act, 1961 – Charitable Or Religious Trust – Exemption Of Income From Property Held Under – Clarification Regarding Exemption Under Section 11 For Assessment Year 1992-93 And Prior Years Position If Investments In Non-Specified Modes Continue Even After 31-3-1993  INSTRUCTION NO. 1913, [23-11-1993]

Section 12AA : SECTION 12AA OF THE INCOME-TAX ACT, 1961 – CHARITABLE OR RELIGIOUS TRUST – REGISTRATION PROCEDURE – STRICT ADHERENCE OF PRESCRIBED TIME LIMIT IN PASSING ORDER UNDER SECTION  INSTRUCTION NO. 12AA 16/2015 [F.NO.197/38/2015-ITA.1] [06-11-2015]

Section 25 : Section 90 of the Income-tax Act, 1961 – Clarification regarding the applicability of the Double Taxation Avoidance Agreement with the People’s Republic of China to Hong Kong. Instruction No : 1947/1998 Dated 23-04-1998

Section 28(i) :  Section 28(I) Of The Income – Tax Act, 1961 – Business Income – Chargeable As – Guidelines Regarding Taxability Of Non-Residents Engaged In The Execution Of Power Projects On Turnkey Basis INSTRUCTION NO. 1829 [21-09-1989]

Section 28(i) : Section 28(I) Of The Income – Tax Act, 1961 – Business Income – Chargeable As – Tests For Distinction Between Shares Held As Stock-In-Trade And Shares Held As Investment INSTRUCTION NO. 1827 [31-08-1989]

Section 28(i) : Section 28(I) Of The Income – Tax Act, 1961 – Business Income – Chargeable As – Guidelines For Computation Of Income Of Foreign Contractors Engaged In The Business Of Exploration And Exploitation Of Oil & Natural Gas In India INSTRUCTION NO. 1767 [01-07-1987]

Section 31 : Section 31 and 203 Of The Income-Tax Act, 1961 – Changes In Administration Of Tds – Implementation Of INSTRUCTION : NO. 1797 [F.NO. 275/103/88-ITT(B) FR [19-09-1988]

Section 32 : Clarification regarding correct allowance of depreciation and brought forward losses Instruction No : 9/2007 11-09-2007

Section 32 : Section 32 Of The Income – Tax Act, 1961 – Depreciation – Allowance/Rate Of Finance Lease Agreements – Guidelines For Investigation INSTRUCTION NO. 1978, [31-12-1999]

Section 32 : Section 32 Of The Income – Tax Act, 1961 – Depreciation – Allowance/Rate Of – Calculation Of Depreciation For Extra Shift Working Of Plant And Machinery Under Section 32 INSTRUCTION NO. 1605 [26-05-1985]

Section 33 : Section 33 Of The Income – Tax Act, 1961 – Development Rebate – Reserve To Be Created In Respect Of Claim For Development Rebate – Circular No. 259, Dated 11-7-1979 After Supreme Court’s Decision In The Case Of Shri Shubhlaxmi Mills Limited V. Addl. Cit [1989] 177 Itr 193 INSTRUCTION NO. 1830DATED 28-9-1989

Section 34 : Section 268 Of The Income-Tax Act, 1961-Delegation Of Functions To C.C.S It Regarding Acceptance Or Non Acceptance Of Adverse Orders Of The Settlement Commission INSTRUCTION NO. 1789 [F.NO. 282/141/87-IT(INV.III) [19-04-1988]

Section 34 : Mistakes apparent from record – Whether can be treated as such on the basis of decisions of Supreme Court Instruction No. 1036 [F. No. 328/98/76-WT] [24-01-1977]

Section 35 : Mistakes apparent from record – Whether can be treated as such on the basis of decisions of Supreme Court Instruction 1036 [F. No. 328/98/76-WT] 24-01-1977

Section 35 : Section 268 Of The Income-Tax Act, 1961-Delegation Of Functions To C.C.S It Regarding Acceptance Or Non Acceptance Of Adverse Orders Of The Settlement Commission INSTRUCTION NO. 1789 [F.NO. 282/141/87-IT(INV.III) [19-04-1988]

Section 35 : Section 10(23), 10(23c) And 35 Of The Income-Tax Act, 1961 – Report Relating To Approval/Notification By Central Govt. – Monthly Progress Report – Regarding INSTRUCTION NO. 1848/1990 [F.NO. 172/56/89-IT(AI)] [30-05-1990]

Section 35 : Section 222 Of The Income-Tax Act, 1961-Revised Annual Norm For Disposal Of Recovery Certificate By Tax Recovery Officer INSTRUCTION NO. 1929 [F.NO. 398/2/93-IT(B)] [22-08-1995]

Section 36 : In consequence of the sanction of twenty posts in the higher grade, it has been decided to restructure the offices of Chief Commissioners/Directors General (Investigation) and redefine their functions and responsibilities.INSTRUCTION NO. 1775/1987 [23-10-1987]

Section 36 : Section 36(1)(viia) of the income-tax act, 1961 – bad debts – assessment of banks – allowance of deduction to rural branches INSTRUCTION NO. 10/2008 [31-07-2008]

Section 36(1)(Vii) : Section 36(1)(Vii) Of The Income – Tax Act, 1961 – Bad Debts – Amendment To Proviso To Section 36(1)(Vii) With Retrospective Effect – Review Of Cases Of Public Financial Institutions, State Financial Corporation And State Industrial Investment Corporation Where Effect To This Proviso Has Not Been Given INSTRUCTION NO. 1975, [25-10-1999]

Section 37(1) : Section 37(1) Of The Income – Tax Act, 1961 – Business Expenditure – Year In Which Deductible Inadmissibility Of Certain Interest Payments Under Interest On Delayed Payments To Small Scale And Ancillary Industrial Undertakings Act, 1993 INSTRUCTION NO. 4/2003 [29-05-2003]

Section 40 : Section 127 Of The Income-Tax Act, 1961 – Centralisation Of Cases Subsequent To The Restructuring Of The Income-Tax Department- Regarding.INSTRUCTION NO. 3/2001 [F.NO. 186/25/2001-ITA-I] [13-08-2001]

Section 40B: Business disallowance – interest salary, etc paid by firm – disallowance of interest charged to partner on overdrawn account under clause (b) – interest charged to partner on debit balance as well as allowed on credit balance – whether gross or net interest should be added back INSTRUCTION NO. 882 [F. NO. 228/13/75-IT(A-II)] [25-09-1975]

Section 43(5) : Section 43(5) Of The Income-Tax Act, 1961 – Speculative Transactions – Clarification Regarding Allowing Losses On Account Of Forex Derivatives INSTRUCTION NO. 03/2010 [23-03-2010]

Section 44AA : Section 44aa Of The Income – Tax Act, 1961 – Accounts, Compulsory Maintenance Of – Where Books Of Account Are Maintained On Loose Sheets INSTRUCTION NO. 5252, [08-03-1995]

Section 44AA : Section 44aa Of The Income – Tax Act, 1961 – Accounts, Compulsory Maintenance Of – Requirement Of Maintenance Of Books Of Account By Certain Persons Carrying On Profession Or Business INSTRUCTION NO. 1872 [27-12-1990]

Section 44AB : Section 132 Of The Income-Tax Act 1961 – Modification Of Existing Instructions – Endorsement Of Appraisal Of The Board – Regarding INSTRUCTION NO. 1748/1987 [11-02-1987]

Section 44AB : Section 44ab Of The Income-Tax Act, 1961 – Proper Utilization Of Information Contained In The Audit Report Submitted U/S. 44ab Of The Income-Tax Act, 1961- Regarding.  INSTRUCTION NO.1959 [F.NO. 228/10/197-ITA-II] [28-01-1999]

Section 44AB : Section 44AB Of The Income-Tax Act, 1961 – Proper Utilization Of Information Contained In The Audit Report Submitted Under Section 44ab Of The Income Tax Act, 1961 INSTRUCTION NO. 1976 [F.No. 228/10/99/ITA-II] [03-11-1999]

Section 44AB : Section 44ab Of The Income – Tax Act, 1961 – Audit Compulsory Applicability Of Chapter Ivd In The Case Of Political Parties INSTRUCTION NO.1988, [19-10-2000]

Section 44AC :Section 44AC Of The Income-Tax Act, 1961 – Trading In Certain Goods – Business Of – Assessment In Cases Covered By Section 44ac INSTRUCTION NO. 1892 [21-03-1992]

Section 44AD : Section 44ad Of The Income – Tax Act, 1961 – Civil Construction Business – Option Under Sections 44ad And 44ae To Declare Profits Lower Than The Deemed Profits – Assessment Year 1997-98 INSTRUCTION NO. 1956, [19-11-1998]

Section 44BBB : Section 116 Of The Income Tax Act, 1961 – Change In Jurisdiction Of Income-Tax Authorities Under Section 116 Of The Income-Tax Act, 1961 During The Financial Y Car R998~99-Lnstructions Regarding. INSTRUCTION NO. 1950 [F.NO. 225/105/98-ITJ-II] [14-07-1998]

Section 45 : Section 260A Of The Income-Tax Act, 1961 INSTRUCTION NO. 1780 [04-11-1987]

Section 45 : Section 45 Of The Income – Tax Act, 1961 – Capital Gains – Chargeable As – Manner Of Valuation In Cases Where Land Is Acquired Under Land Acquisition Act And Compensation Initially Awarded For Acquisition Is Enhanced By Court INSTRUCTION NO. 825 [F.NO. 328/76/73-WT] [20-01-1975]

Section  48:  ‘Cost of acquisition of capital asset’, meaning of INSTRUCTION : NO. 90 [01-08-1969]

Section 48 : Relevant date for purpose of determining cost of acquisition of asset where agricultural land has been converted into non-agricultural land INSTRUCTION NO. 88 [01-08-1969]

Section 52 : Section 273 Of The Income-Tax Act, 1961 INSTRUCTION NO. 1696/96 [18-02-1996]

Section 52 : Provisions of section not to be invoked in cases of bona fide transactions – While completing assessments ITOs are to keep in mind assurance given by Minister of Finance INSTRUCTION NO. 648 [F. NO. 207/2/74-IT(A-II)] [14-01-1974]

Section 55 : Determining of cost of acquisition and taxability in the case of self-generating assets – Applicability of clause (a) of sub-section (2) of section 55 INSTRUCTION NO. 1964, [17-03-1999]

Section 55 : Section 260A Of The Income-Tax Act, 1961 INSTRUCTION NO. 1780 [04-11-1987]

Section 55A : Section 119 Of The Income-Tax Act, 1961 – Income-Tax Authorities – Instructions To Subordinate Authorities INSTRUCTION NO. 5053/1991 [F.NO. 142/6/91/-T] [19-06-1991]

Section 57 : Section 57 Of The Income – Tax Act, 1961 – Income From Other Sources – Deductions Benefit Of Ad Hoc Deduction To Insurance Agents Of Lic, Having Total Commission (Including First Year Commission, Renewal Commission And Bonus Commission) Of Less Than Rs. 60,000 For The Year, And Not Maintaining Detailed Accounts For Expenses Incurred By Them, May Be Allowed INSTRUCTION NO. 1546 [F. NO. 168/9/93-IT(AI)] [06-01-1984]

Section 57 : Commission earned by agents on deposits under Post Office Time Deposits – 40 per cent of gross receipts to be allowed as deduction under clause (iii) INSTRUCTION NO. 460 (EXTRACTS) [F. NO. 168/3/72-IT [04-10-1972]

Section 80 : Section 80a Of The Income-Tax Act, 1961 – Deduction Under Chapter Vi-A Of The Income-Tax. Act, 1961 – Non-Application/Incorrect Application Of The Provisions Of Law – Regarding INSTRUCTION NO. 1877/1991 [F. No. 181/1/90-IT(A-I) [10-01-1991]

Section 80G : Section 80G Of The Income-Tax Act, 1961 – Deductions – Donations To Religious/Charitable Funds, Etc. – Notified Places Of Worship Under Section 80G(2)(B) INSTRUCTION NO. 1791DATED 9-8-1988

Section 80HH : Priority of deductions between sections 80HH and 80-I INSTRUCTION NO. 4 [14-08-2001]

Section 80-O : Section 80-O Of The Income-Tax Act, 1961 – Approval Of Applications Under Section 80-O Of The Income-Tax Act. 1961- Consideration Of Applicability Of Section 80 Hhb By Chief Commissioner/Director General At The Time Of Disposing Of Such Applications – Regarding INSTRUCTION NO. 1887/1991 [F.NO. 473/32/90-FTD] [23-08-1991]

Section 80-O : Section 80-O Of The Income-Tax Act, 1961 – Review Petitions Against Orders Of The Board Under Section 80-O Of The Income-Tax Act, 1961 Authority Empowered To Dispose Of The Petitions-Clarification Regarding. INSTRUCTION NO. 1861/1990 [04-10-1990]

Section 80-O : Section 80-O Of The Income-Tax Act, 1961 – Approval Of Application Under Section 80-O Of The Income Tax Act, 1961 – Modification Of Procedure INSTRUCTION NO. 1813 [27-03-1989]

Section 80-O : Section 80-O Of The Income-Tax Act, 1961 INSTRUCTION NO. 1812 [17-03-1989]

Section 80P : Section 80P Of The Income – Tax Act, 1961 – Deductions – Income Of Co – Operative Societies – Co-Operative Societies Carrying On Business Of Banking – Allowances For Realisation Expenses And Interest On Moneys Borrowed INSTRUCTION F. NO. 1(108)/62-TPL[03-11-1962]

Section 80U : Section 132 Of The Income-Tax Act 1961 – Cases Of Persons Involved In Recent Irregularities/Frauds Relating To Securities, Banking Etc .- Investigation Regarding INSTRUCTION NO. 1899, [09-02-1992]

Section 90 : Section 90 Of The Income-Tax Act, 1961 – Double Taxation Agreement – Agreement For Avoidance Of Double Taxation And Prevention Of Fiscal Evasion With Foreign Countries  INSTRUCTION NO. 3/2015 [F. NO. 500/2/2015-APA-II] [10-04-2015]

Section 91 : Section 220 Of The Income-Tax Act, 1961-Bunching Of Entries Of Outstanding Income Tax Demand – “Register Of Bunched Arrear Entries” INSTRUCTION NO. 1897 [F.NO.385/23/92-IT(B)], [31-08-1992]

Section 92 : TRANSFER PRICING – COMPUTATION OF INCOME FROM INTERNATIONAL TRANSACTION HAVING REGARD TO ARM’S LENGTH PRICE UNDER SECTION 92 – GUIDELINES TO TRANSFER PRICING OFFICERS AND ASSESSING OFFICERS TO OPERATIONALISE TRANSFER PRICING PROVISIONS AND TO HAVE PROCEDURAL UNIFORMITY INSTRUCTION NO.3/2003 [20-05-2003]

Section 92C : SECTION 92C OF THE INCOME-TAX ACT, 1961 – TRANSFER PRICING – COMPUTATION OF ARM’S LENGTH PRICE – GUIDELINES FOR IMPLEMENTATION OF TRANSFER PRICING PROVISIONS – REPLACEMENT OF INSTRUCTION NO.15/2015 INSTRUCTION NO.3/2016 [F.NO.500/9/2015-APA-II] [10-03-2016]

Section 92C : SECTION 92C, READ WITH SECTION 92CA, OF THE INCOME-TAX ACT, 1961 – TRANSFER PRICING – COMPUTATION OF ARM’S LENGTH PRICE – REVISED AND UPDATED GUIDANCE FOR IMPLEMENTATION OF TRANSFER PRICING PROVISIONS INSTRUCTION NO. 15/2015 [F.NO.500/9/2015-APA-II] [16-10-2015]

Section 92C : SECTION 92C OF THE INCOME-TAX ACT, 1961 – TRANSFER PRICING – COMPUTATION OF ARM’S LENGTH PRICE – ACCEPTANCE OF ORDER OF HIGH COURT OF BOMBAY IN CASE OF VODAFONE INDIA SERVICES PVT. LTD. [2014] 50 TAXMANN.COM 300 (BOMBAY) INSTRUCTION NO. 2/2015 [F.NO.500/15/2014-APA-I] [29-01-2015]

Section 92CA : SECTION 92C, READ WITH SECTION 92CA, OF THE INCOME-TAX ACT, 1961 – TRANSFER PRICING – COMPUTATION OF ARM’S LENGTH PRICE – REVISED AND UPDATED GUIDANCE FOR IMPLEMENTATION OF TRANSFER PRICING PROVISIONS INSTRUCTION NO. 15/2015 [F.NO.500/9/2015-APA-II] [16-10-2015]

Section 92CA : Section 92ca Of The Income-Tax Act, 1961 – Transfer Pricing – Reference To Transfer Pricing Officer (Tpo) In Specified Domestic Transaction Cases INSTRUCTION NO.11/2015 [F.NO.225/187/2014-ITA-II] [16-09-2015]

Section 92CA : Section 80a Of The Income-Tax Act, 1961 – Deduction Under Chapter Vi-A Of The Income-Tax. Act, 1961 – Non-Application/Incorrect Application Of The Provisions Of Law – Regarding INSTRUCTION NO. 1877/1991 [F. No. 181/1/90-IT(A-I) [10-01-1991]

Section 94 : Section 94 Of The Income-Tax Act, 1961 – Double Taxation Relief – Avoidance Of Tax By Certain Transaction & In Securities – Avoidance Of Tax By Certain Transactions In Securities INSTRUCTION : F. NO. 178/32/2003-IT(AI) [23-02-2004]

Section 104 : Change In The Designation Of Officers With Effect From Ist April 1988-Disposal Of Proceedings Under Section 104 To 109 Of The Income-Tax Act-Instruction Regarding. INSTRUCTION NO. 1811 [F.NO. 166/1/89-ITAI] [13-03-1989]

Section 115JB : SECTION 115JB OF THE INCOME-TAX ACT, 1961 – MINIMUM ALTERNATE TAX (MAT) – APPLICABILITY OF MAT ON FOREIGN COMPANIES FOR PERIOD PRIOR TO 1-4-2015 INSTRUCTION NO.18/2015 [F.NO.153/12/2015-TPL] [23-12-2015]

Section 115JB : SECTION 115JB OF THE INCOME-TAX ACT, 1961 – SPECIAL PROVISION FOR PAYMENT OF TAX BY CERTAIN COMPANIES – REPORT ON APPLICABILITY OF MINIMUM ALTERNATE TAX (MAT) ON FIIs/FPIs FOR THE PERIOD PRIOR TO 1-4-2015 AND ACCEPTANCE OF GOVERNMENT THEREOF INSTRUCTION NO.9/2015 [F.NO.225/237/2015-ITA-II] [02-09-2015]

Section 115K : Section 115k Of The Income-Tax Act, 1961 – Certain Important Aspects Relating To The New Simplified Procedure For Small Businessmen.  INSTRUCTION NO. 1896 [F.NO.142/21/92], [26-08-1992]

Section 115K : Section 132 Of The Income-Tax Act 1961 – Submission Of Statistics Relating To Survey And New Assessees- Modification Of Instructions – Regarding INSTRUCTION NO. 1876/1991 [F.NO. 414/17/90-IT-(INV [07-01-1991]

Section 116 : Section 116 Of The Income Tax Act, 1961 – Change In Jurisdiction Of Income-Tax Authorities Under Section 116 Of The Income-Tax Act, 1961 During The Financial Y Car R998~99-Lnstructions Regarding. INSTRUCTION NO. 1950 [F.NO. 225/105/98-ITJ-II] [14-07-1998]

Section 116 : Section 143 Of The Income-Tax Act, 1961-Scope Of Audit In Cases Processed U/S 143(1)(A) Of The Income-Tax Act – Remedial Action As A Sequel Of Audit Objections INSTRUCTION NO. 1902 [F.NO.237/5/84-A&PAC-II] [17-09-1992]

Section 118 :Section 118 Of The Income-Tax Act, 1961 – Income-Tax Authorities – Control Of – Notified Subordinate Officer  INSTRUCTION NO. 1879/1991 [30-01-1991]

Section 119 : Section 119, Read With Section 143, Of The Income-Tax Act, 1961 – Income-Tax Authorities – Instructions To Subordinate Authority – Functionality For Processing Of Returns For A.Ys. 2007-08 To 2011-12 Having Refund Claims Which Were Not Processed Within Time Allowed Under Section 143(1) Due To Certain Technical Or Other Reason AST INSTRUCTION NO.142 [F.NO.AST INST.NO.142/119(2 [09-12-2016]

Section 119 :Section 119 Of The Income-Tax Act, 1961 – Income-Tax Authorities – Instructions To Subordinate Authorities  CISO INSTRUCTION NO.1 [F. NO. 500/62/2015-FTTR-III [10-07-2015]

Section 119 : Section 119 Of The Income-Tax Act, 1961 – Income-Tax Authorities – Instructions To Subordinate Authorities INSTRUCTION NO. 2/2014 [F.NO. 500/33/2013-FTD-I] [26-02-2014]

Section 119 : Section 119 Of The Income-Tax Act, 1961 – Income-Tax Authorities – Instructions To Subordinate Authorities INSTRUCTION NO. 2/2012 [F. NO. 312/79/2010-OT], [22-02-2012]

Section 119 : Section 119 Of The Income – Tax Act, 1961 – Central Board Of Direct Taxes – Instructions To Subordinate Authorities – Instructions Regarding Strict Compliance Of Rule 3(2)(Ii) To (Iv) Of Ccs (Conduct) Rules In Respect Of Directions Issued By Superior Officers To Their Subordinate Officers INSTRUCTION NO. 10/2011 [F.NO. C-30014/100/2011-V& [07-12-2011]

Section 120 :  Section 120 Of The Income-Tax Act, 1961 – Income-Tax Authorities – Jurisdiction Of  INSTRUCTION NO. 1960 [F.NO. 225/28/99-ITA-II] [03-02-1999]

Section 124 : Sections 124 And 127 Of The Income-Tax Act, 1961 INSTRUCTION NO. 5103, [16-07-1992]

Section 127 : Section 127 Of The Income – Tax Act, 1961 – Income – Tax Authorities – Power To Transfer Cases Lifting Of Ban On Transfer Of Cases INSTRUCTION NO. 9 [26-08-2002]

Section 127 : Section 127 Of The Income – Tax Act, 1961 – Income – Tax Authorities – Power To Transfer Cases Centralisation Of Search Cases INSTRUCTION NO. 8 [14-08-2002]

Section 127: Section 127 Of The Income-Tax Act, 1961 – Centralisation Of Cases Subsequent To The Restructuring Of The Income-Tax Department- Regarding. INSTRUCTION NO. 3/2001 [F.NO. 186/25/2001-ITA-I] [13-08-2001]

Section 127 : Section 127 Of The Income – Tax Act, 1961 – Income – Tax Authorities – Power To Transfer Cases Ban On Transfer Of Jurisdiction – Regarding INSTRUCTION NO. 1/2001 [F. No. 186/25/2001-ITA-I] [11-05-2001]

Section 127  :Section 127 Of The Income-Tax Act, 1961 – One Of The Recommendations Of The Regional Conference Of Chief Commissioners, Lucknow (1988) Was That Frequent Changes In Jurisdiction Should Be Avoided. INSTRUCTION NO. 1809 [F.NO. 172/60/68-IT(A-I)] [10-03-1989]

Section 132 : Section 132 Of The Income – Tax Act, 1961 – Search And Seizure – General – Written Submissions In Appeals/Writ Filed Before The High Court Challenging The Validity Of Search INSTRUCTION NO. 2 [19-03-2004]

Section 132 : Section 132 Of The Income-Tax Act 1961 – Search & Seizure – Matters Relating Thereto INSTRUCTION NO. 7/2003 [F.No. 286/77/2003-IT(INV-I [30-07-2003]

Section 132 : Matters Relating To Search And Seizure INSTRUCTION : No. 7 [30-07-2003]

Section 132 : Section 132 Of The Income – Tax Act, 1961 – Search And Seizure – General Confession Of Additional Income During The Course Of Search And Seizure And Survey Operation INSTRUCTION F. NO. 286/2/2003-IT (INV. II) [10-03-2003]

Section 132 : Section 132 Of The Income-Tax Act 1961 – Data Base Of Credit Card Holders INSTRUCTION NO. 1961 [F.NO. 414/90/98-IT] [02-02-1999]

Section 132 : Section 132 Of The Income – Tax Act, 1961 – Search And Seizure – General – Production Of Seized Records Before The Revenue Audit Parties INSTRUCTION NO. 1954 [F.NO. 414/41/95-IT(INV.I)] [09-10-1998]

Section 132 : Section 132 Of The Income-Tax Act 1961 – Revised Procedure For Working Of Cib In The Income Tax Department. INSTRUCTION NO. 1943/1997[F. No. 415/2/97-IT (INV. [22-08-1997]

Section 132 : Section 279 Of The Income-Tax Act, 1961 INSTRUCTION NO. 1661, [18-11-1995]

Section 132 : Section 279 Of The Income-Tax Act, 1961-Schedule Of Fees Payable To Prosecution Counsels For The I.T Deptt. INSTRUCTION NO. 1925 [F.NO. 278/13/88-ITJ] [31-03-1995]

Section 132 : Section 132 Of The Income – Tax Act, 1961 – Search And Seizure – General – Guidelines For Seizure Of Jewellery And Ornaments In Course Of Search INSTRUCTION NO. 1916, [11-05-1994]

Section 132 : Section 132 Of The Income-Tax Act 1961 – Requisition Of Information From Unit Trust Of India- Section 133(6) Of Income-Tax Act, 1961  INSTRUCTION NO. 1904 [F.NO.415/25/92-IT(INV.I)] [07-12-1992]

Section 132 :  Section 132 Of The Income-Tax Act 1961 – Cases Of Persons Involved In Recent Irregularities/Frauds Relating To Securities, Banking Etc .- Investigation Regarding INSTRUCTION NO. 1899, [09-02-1992]

Section 132 : Section 132 Of The Income-Tax Act 1961 – Monitoring Of Investigation, Assessment And Follow-Up Action Search Cases  INSTRUCTION NO. 1886/1991 [F.NO. 286/109/91-IT(INV [18-07-1991]

Section 132 : Section 132 Of The Income-Tax Act 1961 – Submission Of Statistics Relating To Survey And New Assessees- Modification Of Instructions – Regarding INSTRUCTION NO. 1876/1991 [F.NO. 414/17/90-IT-(INV [07-01-1991]

Section 132 : Section 132 Of The Income-Tax Act 1961 – Collection, Collation, Verification, Dissemination And Utilisation Of Information Review Of Existing Procedure – Regarding INSTRUCTION NO. 1874/1991 [F.NO. 414/35/90-IT(INV. [07-01-1991]

Section 132 : Section 132 Of The Income-Tax Act 1961 – Collection Of Information Relating To Lottery Business By The Central Information Branches – Regarding  INSTRUCTION NO. 1845/1990 [F.NO. 411/1/90-IT(INV.I [09-04-1990]

Section 132 : Section 132 Of The Income – Tax Act, 1961 – Search And Seizure – General – Applicability Of Sub-Section (8a) Of Section 132 To Orders Passed Under Sub-Section (3) Of Section 132 Prior To 1st April, 1989 INSTRUCTION : NO. 1807 [06-03-1989]

Section 132 : Section 132 Of The Income – Tax Act, 1961 – Search And Seizure – General – Direct Tax Laws (Amendment) Act, 1987 – Substitution Of The Words ‘Assessing Officer’ For The Words ‘Income-Tax Officer’ In Sub-Sections (5), (7) And (9a) Of Section 132 INSTRUCTION NO. 1796 [14-09-1988] 

Section 132 : Section 132 Of The Income-Tax Act 1961 – Modification Of Existing Instructions – Endorsement Of Appraisal Of The Board – Regarding INSTRUCTION NO. 1748/1987 [11-02-1987]

Section 132 : Section 132 Of The Income – Tax Act, 1961 – Search And Seizure – General – Unauthorized Keeping Of Money Seized By The Commissioner/Tax Recovery Officers During Raids INSTRUCTION NO. 1745 [22-01-1987]

Section 132 : Section 132 Of The Income-Tax Act 1961 – Search Reports Conducted By Various CSIT INSTRUCTION NO. 1731/1986 [11-11-1986]

Section 132 : Section 132 of the Income-tax Act 1961 – Timely approval for extended retention of books of accounts seized under section 132 of the Income -Tax Act, 1961  INSTRUCTION NO. 1726/1986 [22-08-1986]

Section 132B : Section 132B Of The Income – Tax Act, 1961 – Search & Seizure – Retained Assets, Application Of – Release Of Seized Assets INSTRUCTION F. NO. 286/247/98-IT(INV. II), [02-02-1999]

Section 133 : Section 133 Of The Income-Tax Act, 1961 – Income Tax Authorities – Power To Call Information – Issue Of Notice Under Section 133(6) For Verification Of Cash Deposits Under Operation Clean Money INSTRUCTION NO.4/2017 [F.NO.225/100/2017-ITA.II] [03-03-2017]

Section 133 : Section 133 Of The Income – Tax Act, 1961 – Income – Tax Authorities – Power To Call Information – Release Of Cash Deposited In The Pd Account INSTRUCTION NO. 11/2006 [01-12-2006]

Section 133 : Section 133 Of The Income – Tax Act, 1961 – Income – Tax Authorities – Power To Call Information Collection Of General Information From Banks Under Section 133(6) INSTRUCTION F. NO. 414/126/2000-IT (INV. I) [13-02-2001]

Section 133 : Section 269ue Of The Income-Tax Act, 1961-Review By The Receipt Audit Of The Working Of Chapter Xxc Of The Income Tax Act, 1961 Relating To Purchase Of Immovable Properties By Central Govt. – Scope Of INSTRUCTION NO. 1847/90 [F.NO. 246/176/86-A&PAC] [11-05-1990]

Section 133A : Section 133A Of The Income – Tax Act, 1961 – Survey – Guidelines For Conducting Survey Operations Under Section 133A(5) Of The Income-Tax Act  INSTRUCTION NO. 1865 [14-11-1990]

Section 139 : Section 199 Of The Income-Tax Act, 1961 – Credit For Tax Deducted – Credit Of Tds Under Section 199 To An Assessee When The Tax Deducted Has Been Deposited With Revenue By Deductor – Direction Of Hon’ble Delhi Hc In The Case ‘Court On Its Own Motion Vs. Union Of India’ In W.P.(C) 2659/2012 & W.P. (C ) 5443/2012 INSTRUCTION NO. 5/2013 [F. NO. 275/03/2013-IT(B)] [08-07-2013]

Section 139 : Section 139 Of The Income-Tax Act, 1961 – Return Of Income – Processing Of Returns For Assessment Year 2007-08 – Difficulties Being Faced In Processing Itr-5 Returns In Cities Where Refund Banker Scheme Is Operational INSTRUCTION NO. 14/2008 [01-10-2008]

Section 139(1)Section 139(1) Of The Income-Tax Act, 1961 – Quoting Of Permanent Account Number (Pan) Under The New Series – Instructions Regarding INSTRUCTION NO. 1977 [ F.NO. 225/287/99-ITA-II] [28-12-1999]

Section 139(1) : Section 139(1) Of The Income-Tax Act, 1961 – Extension Of Due Date For Furnishing Of Returns By Assessee-Company For Assessment Year 1991-92  INSTRUCTION NO. 5101, [09-01-1992]

Section 139A : Section 139a Of The Income-Tax Act, 1961 – Permanent Account Number – Allotment Of Pan In Arrear Demand Cases ITBA-PAN INSTRUCTION NO.4 [F.NO.SW/3/3/96/01DIT(S) [01-03-2016]

Section 139A :Section 139a Of The Income-Tax Act, 1961 – Permanent Account Number – Processing Of Core Field Updation Requests – Identification Of Duplicate Pans Allotted To A Person And Resolution By Rcc  ITBA-PAN INSTRUCTION NO.3 [F.NO.PDGIT(S)/ADG(S)-1/ [24-02-2016]

Section 139A : Section 139a Of The Income-Tax Act, 1961 – Permanent Account Number (Pan) Allotment Of Pan, Prescribed Period INSTRUCTION F. NO. 414/75/2002-IT(INV.I) [21-10-2002]

Section 139A : Section 139A Of The Income-Tax Act, 1961 – Permanent Account Number (Pan) Printing Of Pan Cards In The Case Of Estate Of The Deceased Is Managed By An Executor INSTRUCTION NO. 22 [20-08-2002]

Section 139A :Section 139a Of The Income-Tax Act, 1961 – Permanent Account Number (Pan) Signature Of Other Persons Instead Of Assessee In Form For Allotment Of Pan  INSTRUCTION NO. 21 [20-04-2001]

Section 139A : Loss of PAN Card and issue of duplicate PAN Card INSTRUCTION NO. 18, [18-10-1999]

Section 139A :Section 153 Of The Income-Tax Act, 1961-Proposal For Waiver Of Time Limit Under Section 153 Of The Income-Tax Act – Instructions Regarding  INSTRUCTION NO. 1824 [F.NO. 225/1/89-ITA-II] [08-08-1989]

Section 142 : INSTRUCTION NO. 4/2014 [F.NO. 225/151/2014/ITA.II] [07-04-2014]

Section 142 : INSTRUCTION NO. 14/2013 [F. NO. 225/153/2013/ITA.I [23-09-2013]

Section 142 : INSTRUCTION NO. 1937 [25-03-1996]

Section 142 : INSTRUCTION NO. 1860 [28-09-1990]

Section 142 : Section 142 Of The Income – Tax Act, 1961 – Assessment – Inquiry Before Assessment – Referring Cases Of Established Film Producers And Artistes For Special Audit Under Section 142(2a) INSTRUCTION NO. 1770 [19-08-1987]

Section 143 : INSTRUCTION NO.8/2017 [29-09-2017]-Section 143 Of The Income-Tax Act, 1961 – Assessment – Scrutiny Assessment – Conduct Of Assessment Proceedings Electronically In Time-Barring Scrutiny Cases

Section 143 : INSTRUCTION NO. 7/2017 [F. NO. 240/08/2015-A & PAC [21-07-2017]

Section 143 : INSTRUCTION NO.5/2017 [F.NO.225/180/2017/ITA.II] [07-07-2017]

Section 143 : Section 143 Of The Income-Tax Act, 1961 – Assessment – General – Processing Of Returns Filed In Financial Year 2015-16 Getting Time Barred On 31-3-2017 On Online Tms In Itd Application AST INSTRUCTION NO.143 [F.NO.DGIT(S)/DIT(S)-3/AST/ [17-03-2017]

Section 143 : Section 143 Of The Income-Tax Act, 1961 – Assessment – General – Online Verification Of Cash Transactions -2016 On Aims Module In Income Tax Business Application (Itba) EFS INSTRUCTION NO.62 [F.NO.DGIT(S)-ADG(S)-2/ONLIN[09-03-2017]

Section 143 :  Section 143 Of The Income-Tax Act, 1961 – Assessment General – Online Verification Of Cash Transactions – 2016 On Aims Module In Income Tax Business Application (Itba) EFS INSTRUCTION NO.61 [F.NO.DGIT(S)-ADG(S)-2/ONLIN[21-02-2017]

Section 143 : Section 143 Of The Income-Tax Act, 1961 – Assessment General – Online Verification Of Cash Transactions – 2016 On Aims Module In Income Tax Business Application (Itba) INSTRUCTION NO.3/2017 [F.NO.225/100/2017/ITA-II] [21-02-2017]

Section 143 :Section 143 Of The Income-Tax Act, 1961 – Assessment – General – Compulsory Manual Selection Of Cases For Scrutiny During Financial Year 2016-17  INSTRUCTION NO.4/2016 [F.NO.225/176/2016/ITA.II] [13-07-2016]

Section 143 : Section 143 Of The Income-Tax Act, 1961 – Assessment – General – Reasons For Selection Of Scrutiny For Cases Selected Manually On Basis Of Recommendations Of Cpc For Assessment Year 2013-14  AST INSTRUCTION NO.141 [F.NO.DGIT(S)/ADG(S)-2/CASS [22-03-2016]

Section 143 : AST INSTRUCTION NO.140 [F.NO.DGIT(S)/DIT(S)-3/AST/ [15-03-2016]

Section 143 : Section 143 Of The Income-Tax Act, 1961 – Assessment – Scrutiny Assessment – Some Important Issues And Scope Of Scrutiny In Cases Selected Through Computer Aided Scrutiny Selection (Cass) INSTRUCTION NO.20/2015 [F.NO.225/269/2015-ITA-II] [29-12-2015]

Section 143 : SECTION 143 OF THE INCOME-TAX ACT, 1961 – ASSESSMENT – SCRUTINY ASSESSMENT – ISSUING QUESTIONNAIRE IN CASES SELECTED FOR SCRUTINY Instruction : 19/2015 [F.NO.225/328/2015-ITA-II] 29-12-2015

Section 143 : Section 143 Of The Income-Tax Act, 1961 – Assessment – General – Constitution Of Local Committees To Deal With Taxpayers Grievances From High-Pitched Scrutiny Assessment INSTRUCTION NO.17/2015 [F.NO.225/290/2015-ITA-II] [09-11-2015]

Section 143 : Section 143 Of The Income-Tax Act, 1961 – Assessment – General – Framing Of Scrutiny Assessments In Cases Of Assessees Engaged In Business Of Mining INSTRUCTION NO.14/2015 [F.NO.225/259/2015-ITA.II] [14-10-2015]

Section 143 : SECTION 143 OF THE INCOME-TAX ACT, 1961 – ASSESSMENT – GENERAL – COMPULSORY MANUAL SELECTION OF CASES FOR SCRUTINY DURING FINANCIAL YEAR 2015-16 INSTRUCTION NO. 8/2015 [F. NO. 225/201/2015/ITA.II [31-08-2015]

Section 143 : Section 143, Read With Section 154, Of The Income-Tax Act, 1961 – Assessment – Restriction On Issuance Of Manual Refunds By Assessing Officer AST INSTRUCTION NO.136 [F.NO.DGIT(S)/DIT(S)-3/AST/ [10-07-2015]

Section 143(3) : Section 143(3) Of The Income-Tax Act, 1961-Even/Equal Disposal Of Assessment Work During The Year–Recommendation Of The Standing Committee On Finance–Regarding INSTRUCTION NO. 1953 [F.NO. 225/61/9/ITA-II] [28-08-1998]

Section 144 : Section 143, Read With Sections 144 And 147 Of The Income-Tax Act, 1961 – Assessment – Functionality For Csit(Co) For Generation Of Mis Of Auditable Cases AST INSTRUCTION NO.132 [F.NO. AST/INST.NO.132/AUDI [27-11-2014]

Section 144A : Section 144a Of The Income-Tax Act, 1961 – Joint Commissioner, Power To Issue Directions In Certain Cases – Scheme For Improving Quality Of Assessments  INSTRUCTION NO. 6/2009 [F. NO. 225/11/2006/IT(A-II [18-12-2009]

Section 144B : Section 144b Of The Income – Tax Act, 1961 – Draft Assessment Order, Reference To Iac – Share Income Of Any Partner(S) Is Enhanced By More Than Rupees One Lakh – Whether Draft Assessment Order In The Case Of Such A Partner Will Be Required To Be Forwarded Under The Section INSTRUCTION NO. 498 [F.NO. 201/12/75-IT(A-II)] [24-04-1976]

Section 145 : Section 145 Of The Income – Tax Act, 1961 – Method Of Accounting – System Of Accounting – Valuation Of Closing Stock On Firm’s Dissolution INSTRUCTION NO. 5155, [17-03-1993]

Section 145 :Section 145 Of The Income – Tax Act, 1961 – Method Of Accounting – System Of Accounting – Raising Of Sale Price Of Agricultural Produce With Retrospective Effect – Mercantile System Of Accounting – Date When Liability Arises – Distinction Between Self-Grown Sugarcane And Purchases From Market – Rule 7 Of Income-Tax Rules INSTRUCTION NO. 745 [F NO. 228/28/74-IT(A-II)] [30-08-1974]

Section 153 : INSTRUCTION NO. 1824 [F.NO. 225/1/89-ITA-II] [08-08-1989]

Section 153A :Section 153a Of The Income-Tax Act, 1961 – Search & Seizure – Assessment In Case Of Search Requisition Form For Return Of Income Required To Be Furnished Under Clause (A) Of Section 153a Of The Income-Tax Act  INSTRUCTION F. NO. 286/1/2004-IT (INV. I) [19-01-2003]

Section 154 : Section 154 Of The Income-Tax Act, 1961 – Rectification Of Mistake – Apparent From Records – Passing Rectification Order Under Section 154 INSTRUCTION NO.2/2016 [F.NO.225/305/2015-ITA.II] [15-02-2016]

Section 154 :  SECTION 154 OF THE INCOME-TAX ACT, 1961 – RECTIFICATION OF MISTAKE – APPARENT FROM RECORDS – FOLLOWING PRESCRIBED TIME-LIMIT IN PASSING ORDER UNDER SECTION 154(8) INSTRUCTION NO.1/2016 [F.NO.225/305/2015-ITA.II] [15-02-2016]

Section 154 : SECTION 143, READ WITH SECTION 154, OF THE INCOME-TAX ACT, 1961 – ASSESSMENT – RESTRICTION ON ISSUANCE OF MANUAL REFUNDS BY ASSESSING OFFICER AST INSTRUCTION NO.136 [F.NO.DGIT(S)/DIT(S)-3/AST/ [10-07-2015]

Section 154 : Section 154 Of The Income-Tax Act, 1961 -Rectification Of Mistakes – Mistakes Apparent From Records – Procedure To Be Followed In Receipt And Disposal Of Rectification Applications Filed Under Section 154 INSTRUCTION NO.3/2013 [F. NO. 225/76/2013/ITA.II] [05-07-2013]

Section 154 : Section 222 Of The Income-Tax Act, 1961 INSTRUCTION NO. 1866/90 [21-11-1990]

Section 154 : Alteration of interest with reference to tax payable as per rectified order under section 154 INSTRUCTION NO. 947 [23-04-1976]

Section 158BC: Section 158BC Of The Income – Tax Act, 1961 – Block Assessment In Search Cases – Procedure For – Procedure For Block Assessment Insearch Cases. INSTRUCTION NO. 1927 [F.NO. 286/61/95-IT(INV.I)] [21-07-1995]

Section 158BD : Section 153C, Read With Section 158BD, Of The Income-Tax Act, 1961 – Search And Seizure – Assessment Of Income In Case Of Other Person – Recording Of Satisfaction Note Under Section 158bd/153c Of Said Act  CIRCULAR NO.24/2015 [F.NO.279/MISC./140/2015/ITJ][31-12-2015]

Section 172 : Section 279 Of The Income-Tax Act, 1961  INSTRUCTION NO. 5251 [F.NO. 285/90/94-IT(INV)/867] [01-03-1995]

Section 172 :  Section 260a Of The Income-Tax Act, 1961 INSTRUCTION NO. 1778 [04-11-1987]

Section 185 : Section 185 Of The Income-Tax Act, 1961 INSTRUCTION NO. 1776 [26-10-1987]

Section 185 :Section 185 Of The Income-Tax Act, 1961 INSTRUCTION NO. 1775/1987 [23-10-1987]

Section 185 : Section 185 Of The Income-Tax Act, 1961-Functioning Of The Departmental Valuation Cell – Regarding INSTRUCTION NO. 1763 [F.NO. 326/8/86-WT] [23-06-1987]

Section 190 : Section 190, 194C And 194J Of The Income-Tax Act, 1961-Administration Of Tds – Regarding INSTRUCTION NO. 1863/1990 [F.NO. 275/111/90-IT(B)] [22-10-1990]

Section 194A : Section 194A Of The Income-Tax Act, 1961 – Deduction Of Tax At Source – Interest Other Than Interest On Securities – Notified Institution Under Section 194a(3)(Iii)(F) INSTRUCTION NO. 1926 [F.NO. 142/33/195-TPL] [14-07-1995]

Section 194C : Section 190, 194C And 194J Of The Income-Tax Act, 1961-Administration Of Tds – Regarding INSTRUCTION NO. 1863/1990 [F.NO. 275/111/90-IT(B)] [22-10-1990]

Section 194H : Section 194H Of The Income – Tax Act, 1961 – Deduction Of Tax At Source – Commission Or Brokerage Etc Tds – On Commission Paid By Mtnl/Bsnl To Owners Of Pco Under Section 194h Of Income-Tax Act, 1961. INSTRUCTION NO. 3/2009 [08-05-2009]

Section 195 : Section 195 Of The Income-Tax Act, 1961 – Deduction At Source – Non-Residents, Payments To – Issuance Of Online Certificate Under Section 195(2) And 195(3) TDS INSTRUCTION NO.51 [F.NO.SW/TDS/02/2013/DIT(S)-[04-02-2016]

Section 195 : Section 119 Of The Income-Tax Act, 1961 – Income-Tax Authorities – Instructions To Subordinate Authorities  INSTRUCTION NO. 2/2014 [F.NO. 500/33/2013-FTD-I] [26-02-2014]

Section 197 : Section 197 Of The Income-Tax Act, 1961 – Deduction Of Tax At Source – Certificate Of Lower Deduction Or Non-Deduction Of Tax At Source Under Section 197 INSTRUCTION NO. 1/2014 [F.NO. 275/03/2014-IT(B)] [15-01-2014]

Section 197 : Section 197 Of The Income – Tax Act, 1961 – Deduction Of Tax At Source – Certificate For Deduction At Lower Rate – Issue Of Certificate Of Lower Deduction Or Non-Deduction Of Tax At Source (Tds/Tcs) Under Section 197 Of The Income-Tax Act And Certificate For Lower Collection Of Income-Tax Under Section 206c(9) INSTRUCTION NO. 6/2010 [09-08-2010]

Section 197 : Section 197 Of The Income – Tax Act, 1961 – Deduction Of Tax At Source – Certificate For Deduction At Lower Rate – Issue Of Certificate Of Lower Deduction Or Non-Deduction Of Tax At Source (Tds/Tcs) Under Section 197 Of The Income-Tax Act And Certificate For Lower Collection Of Income-Tax Under Section 206c(9) INSTRUCTION NO. 4/2010 [F.NO. 275/23/2007-IT(B)] [25-05-2010]

Section 197 : Section 197 Of The Income-Tax Act, 1961 – Deduction Of Tax At Source – Certificate Of Lower Deduction Or Non-Deduction Of Tax At Source – Where Approval Of Commissioner (Tds) Is Required Before Issuing Certificate INSTRUCTION NO. 7/2009 [F. NO. 275/23/2007-IT-(B)] [22-12-2009]

Section 197 :Section 197 Of Income-Tax Act, 1961 – Deduction Of Tax At Source – Certificate For Deduction At Lower Rate – Certificate For Lower Deduction Or Non-Deduction Of Tax At Source Under Section 197 – Indiscriminate Issuance Thereof  INSTRUCTION NO. 8/2006 [31-10-2006]

Section 197 : Section 197, 10(23g), 203 And 237 Of The Income-Tax Act, 1961 – Fixation Of Percentage For Verification Of T.D.S. Certificates Amendments In Instruction No. 1797 Dt. 19.9.1988 And Instruction No. 1856 Dt. 14.9.90 — Reg.  INSTRUCTION NO. 11 [F.NO. 275/57/2012TTB] [10-10-2002]

Section 200 : Section 200 Of The Income-Tax Act, 1961 – Deduction Of Tax At Source – Duty Of Person Deducting Tax – Instruction Regarding Parameters For Processing Of E-Tds Returns INSTRUCTION NO. 8/2010 [F.NO. 275/73/2009-IT(B)] [08-12-2010]

Section 201 :Section 190, 194C And 194J Of The Income-Tax Act, 1961-Administration Of Tds – Regarding INSTRUCTION NO. 1863/1990 [F.NO. 275/111/90-IT(B)] [22-10-1990]

Section 203 : Section 197, 10(23G), 203 And 237 Of The Income-Tax Act, 1961 – Fixation Of Percentage For Verification Of T.D.S. Certificates Amendments In Instruction No. 1797 Dt. 19.9.1988 And Instruction No. 1856 Dt. 14.9.90 INSTRUCTION NO. 11 [F.NO. 275/57/2012TTB] [10-10-2002]

Section 203 : Section 31 and 203 Of The Income-Tax Act, 1961 – Changes In Administration Of Tds – Implementation Of INSTRUCTION : NO. 1797 [F.NO. 275/103/88-ITT(B) FR [19-09-1988]

Section 203A : Section 203A Of The Income-Tax Act, 1961-Changes In The Administration Of Tds (Tax Deduction At Sourse)/Tcs(Tax Collection At Source)- Mechanism For Monitoring The Work. INSTRUCTION NO. 1856/1990 [F.NO. 275/163/89-IT(B)] [14-09-1990]

Section 203A : Section 203A Of The Income-Tax Act, 1961 INSTRUCTION NO. 1772/1987 [09-10-1987]

Section 204 : Section 204 Of The Income-Tax Act, 1961 – Deduction Of Tax At Source – Furnishing Of Statement Of Tax Deduction – Action On Unmatched Challans Reflected In Form 26as – Direction Of The Hon’ble Delhi Hc In The Case ‘Court On Its Own Motion Vs. Uoi & Ors In Wp(C) 2659/2012 & Wp(C) 5443/2012’ [2013] 31 Taxmann.Com 31 (Delhi) INSTRUCTION NO. 11/2013 [F. NO. 275/03/2013-IT(B)] [27-08-2013]

Section 206C : Section 206C Of The Income-Tax Act, 1961 – Collection Of Tax At Source – Profits And Gains From Business Of Trading In Alcoholic Liquor, Forest Produce, Scrap, Etc. – Instruction Regarding Issue Of Certificate Of Lower Collection Of Tax At Source U/S 206c(9) INSTRUCTION NO. 4/2010 [F. NO. 275/23/2007-IT(B)] [21-07-2010]

Section  220 : INSTRUCTION NO. 2/2010 [18-03-2010]- Section 220 Of The Income – Tax Act, 1961 – Collection And Recovery Of Tax – When Tax Payable And When Assessee Deemed In Default – Periodicity Of Meetings Of Committees Of Write-Off Of Irrecoverable Demands And Raising Of Monetary Ceiling – Modification In Instruction No. 16/2003, Dated 18-11-2003

Section  220 : INSTRUCTION NO. 1944 [27-08-1997]- Section 201(1a), Read With Section 220, Of The Income-Tax Act, 1961 – Deduction Of Tax At Source – Consequences Of Failure To Deduct Or Pay – Clarification Regarding Charging Of Interest Under Section 201(1a) And Under Section 220(2)

Section  220 : INSTRUCTION NO. 1936 [21-03-1996]-Section 220 Of The Income – Tax Act, 1961 – Collection And Recovery Of Tax – When Tax Payable And When Assessee Deemed In Default – Part Payment Of Outstanding Demand, Clarification Regarding Adjustment Thereof

Section  220 : INSTRUCTION NO. 1931 [F.NO. 385/23/92-IT(B)], [26-09-1995]-Section 220 And 281B Of The Income-Tax Act, 1961-Software Prepared By Dit (Systems) For Capturing The Data Relating To Arrear Entries And For Bunching Of Arrears

Section  220 : INSTRUCTION NO. 1914 [02-02-1993]- Section 220 Of The Income-Tax Act, 1961 – Collection And Recovery Of Tax – When Tax Payable And When Assessee Deemed In Default – Recovery Of Outstanding Tax Demands

Section  220 : INSTRUCTION NO. 1897 [F.NO.385/23/92-IT(B)], [31-08-1992]-Section 220 Of The Income-Tax Act, 1961-Bunching Of Entries Of Outstanding Income Tax Demand – “Register Of Bunched Arrear Entries”

Section  220 : INSTRUCTION NO. 1883 [07-06-1991]- Section 220 Of The Income – Tax Act, 1961 – Collection And Recovery Of Tax – When Tax Payable And When Assessee Deemed In Default – Charging Of Interest Under Section 220(2) Of The Income-Tax Act, 1961 

Section 220 : Section 190, 194C And 194J Of The Income-Tax Act, 1961-Administration Of Tds – Regarding INSTRUCTION NO. 1863/1990 [F.NO. 275/111/90-IT(B)] [22-10-1990]

Section  220 : INSTRUCTION NO. 1840/1990 [15-03-1990]- Section 220 Of The Income – Tax Act, 1961 – Collection And Recovery Of Tax – When Tax Payable And When Assessee Deemed In Default – Zonal Committee For Consideration Of Proposals For Write-Off/Scaling Down Of Irrecoverable Tax Arrears Reconstitution Of

Section  220 : INSTRUCTION NO. 1816 [04-12-1989]-Section 220 Of The Income – Tax Act, 1961 – Collection And Recovery Of Tax – When Tax Payable And When Assessee Deemed In Default – Exercise Of Discretion Under Section 220(6) To Treat The Assessee As Not Being In Default In Respect Of The Amounts Disputed In First Appeal Pending Before Dc(Appeals)/Cit(Appeals)

Section 220 : Section 260a Of The Income-Tax Act, 1961-Revision Of Schedule Of Fees Payable To Standing Counsels For The Income Tax Department Before Various High Courts- Appointment Of Counsels – Amendment To Guidelines On INSTRUCTION : NO. 1828 [F.NO. 278A/24/87-ITJ] [13-09-1989]

Section  220 : INSTRUCTION NO. 1825 [F.NO. 405/54/88-ITCC] [28-08-1989] –Section 220 Of The Income-Tax Act, 1961-C&Ag Report For 1986-87 – Mistakes Noticed In Dossier Reports On Arrear Demand Exceeding Rs.10 Lacs – Reg.

Section 220 : Section 230A Of The Income-Tax Act, 1961 – Application For Issue Of Certificate U/S 230a – Central Availability Vital Information – Regarding INSTRUCTION NO. 1817 [F.NO. 350/1/89-IT(B)] [25-04-1989]

Section  220 : INSTRUCTION NO. 1786 [F.NO. 404/269/87-ITCC FROM C [25-02-1988]- Section 220 Of The Income-Tax Act, 1961-Action Regarding Arrear Demand. 

Section 226 : Section 226 Of The Income-Tax Act, 1961-Entry In The Demand And Collection Register Of The Assessing Officer In Cases Where Tax Recovery Certificates Have Been Issued By Him Or Drawn Up By The Tax Recovery Officer INSTRUCTION NO. 1893 [F.NO.385/88/90-IT(B)] [26-03-1992]

Section 226 : Section 226 Of The Income-Tax Act, 1961-Tax Recovery Officer And Tax Recovery Inspector-Need For Furnishing Of Fidelity Bonds-Instruction No. 315 Dated 26-7-71 – Regarding INSTRUCTION NO. 1826 [F.NO. 405/44/89-ITCC] [28-08-1989]

Section 230 : Circumstances in which tax clearances certificate, as required under the first proviso to section 230(1A), may be required to be obtained by persons domiciled in India 1/2004 05-02-2004

Section 230A : Section 230A Of The Income-Tax Act, 1961 – Expenditure Issue Of Clearance Certificate U/S 230a Of The Income Tax Act, 1961 – Instructions – Reg INSTRUCTION NO. 1822 [F.NO. 358/2/89-IT(B)] [22-06-1989]

Section 230A : Section 230A Of The Income-Tax Act, 1961 – Application For Issue Of Certificate U/S 230a – Central Availability Vital Information – Regarding INSTRUCTION NO. 1817 [F.NO. 350/1/89-IT(B)] [25-04-1989]

Section 230A : Section 31 and 203 Of The Income-Tax Act, 1961 – Changes In Administration Of Tds – Implementation Of INSTRUCTION : NO. 1797 [F.NO. 275/103/88-ITT(B) FR [19-09-1988]

Section 237 : Section 237 Of The Income-Tax Act, 1961 – Refunds – Custody Of Refund Vouchers INSTRUCTION NO.12/2015 [F.NO.312/101/2015-OT] [17-09-2015]

Section 237 : Section 237 Of The Income – Tax Act, 1961 – Refund – General Step-Wise – Procedure For Adjustments Of Refunds INSTRUCTION [F.NO. DIT(S)-III/CPC/2012-13], [27-11-2012]

Section 237 : Section 119 Of The Income-Tax Act, 1961 – Income-Tax Authorities – Instructions To Subordinate Authorities INSTRUCTION NO. 13/2006 [22-12-2006]

Section 237 : Section 237 Of The Income – Tax Act, 1961 – Refund – General – Instructions To Subordinate Authorities – Authorisation Regarding Condonation Of Delay In Filing Refund Claim INSTRUCTION NO. 1/2005 [18-03-2005]

Section 237 : Section 119 Of The Income-Tax Act, 1961 – Income-Tax Authorities – Instructions To Subordinate Authorities INSTRUCTION NO. 12/2003 [30-10-2003]

Section 237 : Section 237 Of The Income – Tax Act, 1961 – Refund – General Issue Of Refunds Adjustment With Outstanding Demand INSTRUCTION NO. 1989, [20-10-2000]

Section 237 : Section 237 Of The Income – Tax Act, 1961 – Refund – General Proper Storage Of Refund Books INSTRUCTION NO. 1980 [F.NO. 212/34/2000-ITA.II] [03-03-2000]

Section 237 : Section 237 Of The Income – Tax Act, 1961 – Refund – General Issue Of Refund Orders, Instruction Regarding INSTRUCTION NO. 1969, [20-08-1999] 

Section 237 : Section 237 Of The Income – Tax Act, 1961 – Refund – General – Prompt Issue Of Refund INSTRUCTION NO. 1952, [14-08-1998]

Section 237 : Section 237 Of The Income – Tax Act, 1961 – Refund – General – Issue Of Refund Order – Service By Registered Post – Instructions Regarding INSTRUCTION NO. 1946/1997 [F.NO. 225/260/97-ITA.II [18-11-1997]

Section 237 : Section 237 Of The Income – Tax Act, 1961 – Refund – General – Instructions To Subordinate Authorities – Authorisation Regarding Condonation Of Delay In Filing Refund Claim INSTRUCTION NO. 1867 [30-11-1990]

Section 237 : Section 237 Of The Income – Tax Act, 1961 – Refund – General – Raisings The Monetary Limit Of Refunds-Requiring Prior Approval Of The Deputy Commissioner Of Income-Tax. INSTRUCTION NO. 1859/1990 [F.NO. 225/5/90-ITA.II] [25-09-1990]

Section 237 : Section 237 Of The Income – Tax Act, 1961 – Refund – General – Issue Of Refund Orders – Instructions Regarding. INSTRUCTION NO. 1815 [F.NO. 225/244/88-ITA.II] [04-12-1989]

Section 237 : Section 237 Of The Income – Tax Act, 1961 – Refund – General – Expenditious Disposal Of Refunds And Checking Of Demand And Collection Register-Instruction Regarding  INSTRUCTION NO. 1820 [F.NO. 212/232/89-ITA.II] [24-05-1989]

Section 239 : Section 239 Of The Income-Tax Act, 1961-Procedure For Issue Of Refunds – Regarding INSTRUCTION NO. 1910 [F.NO. 225/175/93-ITJ] [02-09-1993]

Section 239 : Grant of advance increment to officials in the income tax department on passing the departmental examination for the next higher grade-Ramoval of anomalis in pay- INSTRUCTION NO. 1804 [F.NO. A26017/70/87-AdIX] [05-01-1989]

Section 244A : Section 244A Of The Income-Tax Act, 1961 – Refunds – Interest On – Payment Of Interest Under Section 244A When Assessee Is Not At Fault INSTRUCTION NO. 7/2013 [F. NO. 312/54/2013-OT] [15-07-2013]

Section 244A :  Section 244A Of The Income-Tax Act, 1961 – Refunds – Interest On – Grant Of Interest On Refunds Under Section 244a Simultaneously With Issue Of Refund INSTRUCTION NO. 2/2007 [28-03-2007]

Section 245 : SECTION 245 OF THE INCOME-TAX ACT, 1961 – REFUNDS – SET OFF OF REFUNDS AGAINST TAX REMAINING PAYABLE – STRICT COMPLIANCE OF SECTION 245 BEFORE MAKING ANY ADJUSTMENT OF REFUND 12/2013 [F. NO. 312/55/2013-OT] 09-09-2013

Section 245 : Section 245 Of The Income-Tax Act, 1961 – Refunds – Set Off Of Refunds Against Tax Remaining Payable – Past Adjustment Of Refunds Against Arrears Where Procedure Under Section 245 Was Not Followed INSTRUCTION NO. 6/2013 [F. NO. 312/53/2013-OT] [10-07-2013]

Section 245 : Section 245 Of The Income-Tax Act, 1961 – Refunds – Set Off Of Refunds Against Tax Remaining Payable – Issue Of Refunds Upto Rs. 5,000 Without Verification Of Arrears – Relaxation Of The Provisions Of Section 245 INSTRUCTION NO. 1919, [29-09-1994]

Section 245(A)(b) : Section 245(A)(B) Of The Income-Tax Act, 1961 – Case Jurisdiction Of Settlement Commission Over Block Period Assessments Under Chapter Xiv-A Of The Income-Tax Act  INSTRUCTION NO. 1962, [12-02-1999]

Section 245C : Section 245C Of The Income – Tax Act, 1961 – Settlement Commission – Application For Settlement Of Cases – Settlement Applications Under Section 245c(1) – Application Of Explanation 1(V) To Section 153 INSTRUCTION NO. 1853 [30-08-1990]

Section 246A : Section 246A Of The Income-Tax Act, 1961 – Appeals & Revision – Appeallable Orders Before Commissioner (Appeals) Definition Of High Demand Appeals INSTRUCTION NO. 1906 [F.NO. 279/33/93-ITJ] [18-05-1993]

Section 246A : Section 246a Of The Income-Tax Act, 1961 – Appealable Orders Before Commissioner (Appeals) – Disposal Of Appeals By Commissioners Of Income Tax (Appeals) – Revision Of Weightage W.E.F. 01-08-92. INSTRUCTION NO. 1895 [F.NO.279/209/91-ITJ] [11-08-1992]

Section 246A : Section 246a Of The Income-Tax Act, 1961 – Commissioner (Appeals) – Appealable Orders Before – Appeals In Cases Of Protective Assessments INSTRUCTION NO. 1842 [28-03-1990]

Section 246A : Section 246A Of The Income-Tax Act, 1961 – Appeals & Revision – Appealable Orders Before Commissioner (Appeals) – Disposal Of Appeals By C.I.T (Appeals) – Revision Of Weightage In Respect Of Cases Involved In Demand Between Rs. 1 Lakh To 2 Lakhs W.E.F 01-01-1990. INSTRUCTION NO. 1835 [F.NO. 279/113/88-ITJ] [18-01-1990]

Section 246A : Section 246A Of The Income-Tax Act, 1961 – Appeals & Revision – Appealable Orders Before Commissioner (Appeals) – Disposal Of Appeals By C.I.T. (Appeals) – Refixation Of Monthly Quota W.E.F 01-04-1989 INSTRUCTION NO. 1819 [F.NO. 279/113/88-ITJ] [15-05-1989]

Section 250 : Section 250 Of The Income – Tax Act, 1961 – Commissioner (Appeals) – Procedure Of Appellate Orders Of Commissioner (Appeals) Should Be Issued Within 15 Days Of The Last Hearing INSTRUCTION NO. 20/2003 [23-12-2003]

Section 250 : Section 250 Of The Income – Tax Act, 1961 – Commissioner (Appeals) – Procedure Of Delay In Implementation Of Appellate Orders Passed By Commissioner (Appeals)/ITAT INSTRUCTION NO. 1965, [23-03-1999]

Section 253 : Section 253 Of The Income – Tax Act, 1961 – Appellate Tribunal – Appeals To – Work Allocation Of Departmental Representatives Before ITAT INSTRUCTION NO. 9/2013, [F. NO. 279/MISC./M-82/201 [22-07-2013]

Section 253 : Section 253 Of The Income-Tax Act, 1961 – Appellate Tribunal – Appeals To – Instructions Regarding Standard Operating Procedure On Filing Of Appeals To Itat Under Section 253 And Related Matters INSTRUCTION NO. 08/2011 [F NO. 279/MISC./M- 43/201 [11-08-2011]

Section 253 : Section 253 Of The Income – Tax Act, 1961 – Appellate Tribunal – Appeals To Chief Commissioners Of Income-Tax/Director-Generals Of Income-Tax (Inv.) Are To Request The Income-Tax Tribunal For Priority Hearing Of Appeals In Cases Involving Disputed Demand Of Rs. 10 Crore And More INSTRUCTION NO. 17/2003 [23-12-2003]

Section 253 :  Section 253 Of The Income – Tax Act, 1961 – Appellate Tribunal – Appeals To – Measures For Reducing Litigation INSTRUCTION NO. 1894 [16-06-1992]

Section 253 : Section 253 Of The Income – Tax Act, 1961 – Appellate Tribunal – Appealable Orders – Strengthening Of Departmental Representation Before The Income-Tax Appellate Tribunal – Availability Of Departmental Records To DRs. INSTRUCTION NO. 1570 [F. NO. 279/92/84-ITJ] [04-07-1984]

Section 254 : Section 254 Of The Income – Tax Act, 1961 – Appellate Tribunal – Order Of – Stay Petitions Before Itat-Steps To Be Taken To Protect The Interests Of Revenue INSTRUCTION NO. 12/2004 [18-10-2004]

Section 256 : Section 139(1) Of The Income-Tax Act, 1961 – Extension Of Due Date For Furnishing Of Returns By Assessee-Company For Assessment Year 1991-92  INSTRUCTION NO. 5101, [09-01-1992]

Section 256 : Section 256 Of The Income – Tax Act, 1961 – High Court – Reference To – No Reference To High Court Where Tax Effect Is Less Than Rs. 30,000 INSTRUCTION NO. 1764 [14-07-1987]

Section 260A : Section 260A Of The Income – Tax Act, 1961 – High Court – Appeal To – Guidelines For Engagement Of Standing Counsels To Represent Income-Tax Department Before High Courts And Other Judicial Forums; Revision Of Their Schedule Of Fees And Other Related Matters INSTRUCTION NO. 5/2015 [F. NO. 279/MISC./M-75/2011 [23-06-2015]

Section 260A : Section 260A Of The Income – Tax Act, 1961 – High Court – Appeal To – Guidelines For Engagement Of Standing Counsels To Represent The Income-Tax Department Before High Courts And Other Judicial Forums; Revision Of Their Schedule Of Fees And Related Matters INSTRUCTION NO. 3/2012, [F. NO. 279/MISC./M-75/201 [11-04-2012]

Section 260A : Section 260a Of The Income-Tax Act, 1961 – High Court – Appeal To – Instructions Regarding Standard Operating Procedure On Filing Of Appeals To High Court Under Section 260a And Related Matters INSTRUCTION NO. 7 /2011 [F.NO. 279/MISC./M-42/2011 [24-05-2011]

Section 260A : Section 260A Of The Income – Tax Act, 1961 – High Court – Appeal To – Instructions Regarding Standard Operating Procedure On Filing Of Appeals/Special Leave Petitions (Slps) By The Income Tax Department In The Supreme Court And Related Matters INSTRUCTION NO. 4/2011 [F. NO. 279/MISC./M-20/2011 [09-03-2011]

Section 260A : Section 260A Of The Income – Tax Act, 1961 – High Court – Appeal To – Guidelines Regarding Revision Of Schedule Of Fees Payable To Standing Counsels For The Income-Tax Department Before Various High Courts – Appointment Of Counsels INSTRUCTION NO. 8/2007 [30-08-2007]

Section 260A : Section 260a Of The Income – Tax Act, 1961 – High Court – Appeal To Written Submissions In Appeals/Writ Filed Before The High Court Challenging The Validity Of Search INSTRUCTION NO. 2/2004 [23-02-2004]

Section 260A : Section 260A And 268 Of The Income-Tax Act, 1961-Revision Of Schedule Of Fees Payable To Standing Counsels For The Income-Tax Department Before Various High Courts-Appointment Of Counsels – Guidelines Regarding INSTRUCTION NO. 1986 [F.NO. 278/6/95-ITJ] [03-07-2000]

Section 260A : Section 260a Of The Income-Tax Act, 1961 INSTRUCTION NO. 1957, [22-12-1998]

Section 260A : Section 260a Of The Income-Tax Act, 1961-Revision Of Schedule Of Fees Payable To Standing Counsels For The Income Tax Department Before Various High Courts- Appointment Of Counsels – Amendment To Guidelines On INSTRUCTION : NO. 1828 [F.NO. 278A/24/87-ITJ] [13-09-1989]

Section 260A : Section 260A Of The Income-Tax Act, 1961 INSTRUCTION NO. 1780 [04-11-1987]

Section 260A : Section 260A Of The Income-Tax Act, 1961 INSTRUCTION NO. 1778 [04-11-1987]

Section 261 :  Section 261 Of The Income-Tax Act, 1961 – Supreme Court – Appeals To – Instruction Regarding Standard Operating Procedure For Appeals/Slps Filed By The Assessees In The Supreme Court And Related Matters INSTRUCTION NO. 8/2013 [F. NO. 279/MISC./M-33/2013 [16-07-2013]

Section 263 : Reference is invited to Boards earlier instruction No. 4/2008 dated March 25, 2008 on the subject of work allocation of CIT (DRs)/Sr. DRs. INSTRUCTION NO. 13/2008 [19-09-2008]

Section 264 : Section 264 Of The Income-Tax Act, 1961 – Revision Of Other Orders – Administrative Supervision Of Orders Passed Under Section 264 INSTRUCTION NO.11/2014 [F.NO.279/MISC/M-115/2013-I [16-05-2014]

Section 264 : Section 264 Of The Income – Tax Act, 1961 – Revision – Of Other Orders – Scope Of Clause (C) Of Sub-Section (4) Of Section 264  INSTRUCTION NO. 1794 [17-08-1988]

Section 264 : Section 264 Of The Income-Tax Act, 1961-Public Enterprises – Settlement Of Disputes Regarding Income Tax INSTRUCTION NO. 1754 [F.NO. 279/97/85-ITJ] [22-04-1987]

Section 268 : Section 268 Of The Income-Tax Act, 1961 – Allocation Of Work Amongst Cit (Judicial) And Their Jurisdiction – Supersession Of Instruction No.4, Dated 7-5-2002 INSTRUCTION NO. 6/2015 [F. NO. 279/MISC/33/2014-IT [03-07-2015]

Section 268 : Section 268 Of The Income-Tax Act, 1961-Cod References In The Case Of Psus – Annexure To The Revised Cod Proforma – Reg INSTRUCTION NO. 1/03 [F.No. 279/MISC. 365/02 – ITJ [22-04-2003]

Section 268 : Section 268 Of The Income-Tax Act, 1961-Allocation Of Work Amongst CIT (Judicial) And Their Jurisdiction INSTRUCTION NO. 4 [F.No. 277/109/2001 – ITJ] [07-05-2002]

Section 268 : Section 268 Of The Income-Tax Act, 1961-Revised Proforma ‘B’ For Filing Of SLP INSTRUCTION NO. 2 [F.No. 279/MISC.165/2001 – ITJ] [06-02-2002]

Section 268 : Section 260A And 268 Of The Income-Tax Act, 1961-Revision Of Schedule Of Fees Payable To Standing Counsels For The Income-Tax Department Before Various High Courts-Appointment Of Counsels – Guidelines Regarding INSTRUCTION NO. 1986 [F.NO. 278/6/95-ITJ] [03-07-2000]

Section 268 : Section 268 Of The Income-Tax Act, 1961-Submission Of Slp (Special Leave Petition) Proposals To The Board INSTRUCTION NO. 1911 [F.NO. 279/81/92-ITJ] [16-11-1993]

Section 268 : Section 268 Of The Income-Tax Act, 1961-Submission Of Slp (Special Leave Petition) Proposals To The Board INSTRUCTION NO. 1890/91 [F.NO. 279/134/90-ITJ] [17-12-1991]

Section 268 : Section 185 And 268 Of The Income-Tax Act, 1961-Third Report Of Pac (1990-91) (9th Lok Sabha) – Functioning Of Valuation Cells And Valuation Of Immovable Properties – Action Taken On 116th Report Of Pac (8th Lok Sabha) INSTRUCTION NO. 1885 [F.NO. 326/2/88-WT(PT.III)] [11-07-1991]

Section 268 :  Section 118 Of The Income-Tax Act, 1961 – Income-Tax Authorities – Control Of – Notified Subordinate Officer INSTRUCTION NO. 1879/1991 [30-01-1991]

Section 268 : Section 268 Of The Income-Tax Act, 1961-Filing Of Special Leave Petition (Slp) – Guidelines Regarding INSTRUCTION NO. 1854/90 [F.NO. 321/120/90-WT(PT.)] [05-09-1990]

Section 268 : Section 268 Of The Income-Tax Act, 1961-Discussion Of Appeal Orders By Supervisory Officers With Assessing Officers To Point Out Mistakes Which Should Be Avoided In Future INSTRUCTION NO. 1852/90 [F.NO. 279/63/90-ITJ] [16-08-1990]

Section 268 : Section 268 Of The Income-Tax Act, 1961-Mechanism To Ensure Consequential Revision Of Assessment Under The Direct Tax Laws INSTRUCTION NO. 1831 [F.NO. 181/2/88-ITA-I] [26-10-1989]

Section 268 : Section 268 Of The Income-Tax Act, 1961-Delegation Of Functions To C.C.S It Regarding Acceptance Or Non Acceptance Of Adverse Orders Of The Settlement Commission INSTRUCTION NO. 1789 [F.NO. 282/141/87-IT(INV.III) [19-04-1988]

Section 268A : Section 268A Of The Income-Tax Act, 1961 – Appeals And Revision – Filing Of Appeal Or Application For Reference By Income-Tax Authority – Revision Of Monetary Limits For Filing Of Appeals By The Department Before Income Tax Appellate Tribunal, High Courts And Supreme Court – Measures For Reducing Litigation INSTRUCTION NO. 5/2014 [F. NO. 279/MISC. 142/2007 [10-07-2014]

Section 268A : Section 268A Of The Income-Tax Act, 1961 – Appeals And Revision – Filing Of Appeal Or Application For Reference By Income-Tax Authority – Revision Of Monetary Limits For Filing Of Appeals By The Department Before Income Tax Appellate Tribunal, High Courts And Supreme Court – Measures For Reducing Litigation INSTRUCTION NO.3/2011 [F.NO.279/MISC.142/2007-ITJ] [09-02-2011]

Section 268A : Section 268A Of The Income-Tax Act, 1961 – Filing Of Appeal Or Application For Referance By Income Tax Authority – Revision Of Monetary Limits For Filing Appeals By The Department Before Income-Tax Appellate Tribunals, High Courts And Supreme Court – Measures For Reducing Litigation INSTRUCTION NO. 5/2008 [15-05-2008]

Section 268A : Section 268a Of The Income-Tax Act, 1961 – Filing Of Appeal Or Application For Reference By Income Tax Authority – Clarification Regarding Revision Of Monetary Limits For Filing Appeals By The Department Before Various Appellate Bodies Or Appellate Authorities INSTRUCTION NO. 5/2007 [16-07-2007]

Section 268A :  Section 268a Of The Income-Tax Act, 1961 – Filing Of Appeal Or Application For Reference By Income-Tax Authority – Monetary Limits For Filing Departmental Appeals/References Before Income-Tax Appellate Tribunal, High Courts And Supreme Court-Measures For Reducing Litigation INSTRUCTION NO. 5/2004 [27-05-2004]

Section 268A : Section 268A Of The Income-Tax Act, 1961 – Filing Of Appeal Or Application For Reference By Income-Tax Authority Monetary Limits For Filing Departmental Appeals/References Before Income-Tax Appellate Tribunal, High Courts And Supreme Court-Measures For Reducing Litigation INSTRUCTION NO. 19/2003 [23-12-2003]

Section 268A : Section 268A Of The Income-Tax Act, 1961 – Filing Of Appeal Or Application For Reference By Income-Tax Authority Monetary Limits For Filing Departmental Appeals/References Before Income-Tax Appellate Tribunal, High Courts And Supreme Court-Measures For Reducing Litigation INSTRUCTION NO. 6/2003 [17-07-2003]

Section 268A : Section 268A Of The Income-Tax Act, 1961 – Filing Of Appeal Or Applications For Reference By Income-Tax Authority Monetary Limits For Filing Departmental Appeals/References Before Income-Tax Appellate Tribunal, High Courts And Supreme Court-Measures For Reducing Litigation INSTRUCTION NO. 1985, [29-06-2000]

Section 268A : Section 268a Of The Income-Tax Act, 1961 – Filing Of Appeal Or Application For Reference By Income-Tax Authority – Reducing Litigation – Appeals Before Income Tax Appellate Tribunal – Review By Ccs It / Dgs It INSTRUCTION NO. 1921 [F.NO. 279/156/94-ITJ] [23-01-1995]

Section 268A : Section 268A Of The Income-Tax Act, 1961 – Filing Of Appeal & Application For Reference By Income-Tax Authority – Monetary Limits For Filing Departmental Appeals/References Before Income-Tax Appellate Tribunal, High Courts And Supreme Court-Measures For Reducing Litigation INSTRUCTION NO. 1903 [28-10-1992]

Section 268A : Section 268A Of The Income-Tax Act, 1961 – Filing Of Appeal Or Application For Reference By Income-Tax Authority Monetary Limits For Filing Departmental Appeals/References Before Income-Tax Appellate Tribunal, High Courts And Supreme Court – Measures For Reducing Litigation INSTRUCTION NO. 1777 [04-11-1987]

Section 269A : Section 269 A(A) Of The Income-Tax Act, 1961 – Apparent Consideration Acquisition Proceedings In Respect Of Immovable Property For Which The Apparent Consideration Is Rs. 5 Lakhs Or Less – Whether To Be Initiated After 1-4-1986 In View Of Proposed Change In Law INSTRUCTION NO. 5202, [17-01-1994]

Section 269UC : Section 269UC Of The Income-Tax Act, 1961-Revision Of Form 37-I Prescribing Statement Of Agreement For Transfer Of Immovable Properties INSTRUCTION NO. 1924, [30-03-1995]

Section 269UC : Section 269UC Of The Income – Tax Act, 1961 – Purchase Of Immovable Property By Central Government – Restrictions On Transfer Of Property – Standard Terms And Conditions For Sale Of Properties Purchased Under Chapter Xxc Of Income-Tax Act INSTRUCTION NO. 1908, [19-07-1993]

Section 269UC : Section 269UC Of The Income – Tax Act, 1961 – Purchase Of Immovable Property By Central Government – Restrictions On Transfer Of Property – General Guidelines INSTRUCTION NO. 1888 [16-09-1991]

Section 269UC : Section 269UC Of The Income-Tax Act, 1961 – Transfer Of Immovable Property Restriction On – Auction Of Properties Purchased INSTRUCTION NO. 1857 [19-09-1990]

Section 269UC : Section 269UC Of The Income – Tax Act, 1961 – Purchase Of Immovable Property By Central Government – Restrictions On Transfer Of Property – Acquisition Proceedings In Respect Of Immovable Property For Which The Apparent Consideration Is Rs. 5 Lakhs Or Less – Whether To Be Initiated After 1-4-1986 In View Of Proposed Change In Law INSTRUCTION NO. 1793 [11-08-1988]

Section 269UC : Section 269UC Of The Income – Tax Act, 1961 – Purchase Of Immovable Property By Central Government – Restrictions On Transfer Of Property – Acquisition Proceedings In Respect Of Immovable Property For Which The Apparent Consideration Is Rs. 5 Lakhs Or Less – Whether To Be Initiated After 1-4-1986 In View Of Proposed Change In Law INSTRUCTION NO. 1784 [23-02-1988]

Section 269UE : Section 269UE Of The Income-Tax Act, 1961 – Vesting Of Property In Central Government – Disposal Of Properties Acquired Under Chapter Xx-C – Supersession Of Instruction No. 1857, Dated 19-9-1990 INSTRUCTION NO. 2/2013 [F. NO. 316/01/2013-OT] [05-02-2013]

Section 269UE : Section 269UE Of The Income-Tax Act, 1961-Expeditious Execution Of Conveyance Deed For Properties Sold By Central Govt. INSTRUCTION NO. 1933/96 [F.NO. 316/193/95-OT] [11-01-1996]

Section 269UE : Section 269UE Of The Income-Tax Act, 1961-Expeditious Disposal Of Forms 37-I In Respect Of Transaction By Or With Semi-Govt. Bodies, Public Sector Undertakings INSTRUCTION NO. 1930 [F.NO. 316/133/95-OT], [21-09-1995]

Section 269UE : Section 269UE Of The Income-Tax Act, 1961-Auction Of Properties Forfeited Under The Smugglers And Foreign Exchange Manipulators (Forfeiture Of Property) Act, 1976  INSTRUCTION NO. 1878/91 [F.No. 299/64/90 – IT(INV. [17-01-1991]

Section 269UE : Section 269UE Of The Income-Tax Act, 1961-Review By The Receipt Audit Of The Working Of Chapter Xxc Of The Income Tax Act, 1961 Relating To Purchase Of Immovable Properties By Central Govt. – Scope Of INSTRUCTION NO. 1847/90 [F.NO. 246/176/86-A&PAC] [11-05-1990]

Section 269UE : Section 132 Of The Income-Tax Act 1961 – Search Reports Conducted By Various CSIT INSTRUCTION NO. 1731/1986 [11-11-1986]

Section 271 : Scope and applicability of sub-section (2) of section 273A Instruction No. 1834 [01-08-1989]

Section 271(1)(a) : Section 271(1)(A) Of The Income – Tax Act, 1961 – Penalty – For Late Filing Of Return – Initiation Of Penalty Proceedings Where Maximum Penalty Imposable Does Not Exceed Rs. 500 INSTRUCTION NO. 1850 [27-06-1990]

Section 271(1)(c) : Section 273A(2) Of The Income-Tax Act, 1961-Scope And Applicability Of-Instruction Regarding INSTRUCTION NO. 1834 [16-01-1990]

Section 271(1)(c) : Section 271(1)(C) Of The Income-Tax Act, 1961 – Penalty – For Concealment Of Income – Amendment To Said Section By Taxation Laws (Amendment And Miscellaneous Provisions) Act, 1986 INSTRUCTION NO. 1757 [12-05-1987]

Section 271(1)(c) : Section 271(1)(C) Of The Income – Tax Act, 1961 – Penalty – For Concealment Of Income Explanation 5 – Amendment To Section 271(1)(C) By Taxation Laws (Amendment And Miscellaneous Provisions) Act, 1986 INSTRUCTION NO. 1741 [29-12-1986]

Section 271C :  Section 271C Of The Income – Tax Act, 1961 – Penalty – For Failure To Deduct Tax At Source – Explanation 5 – Amendment To Section 271(1)(C) By Taxation Laws (Amendment And Miscellaneous Provisions) Act, 1986 INSTRUCTION NO. 1882 [05-06-1991]

Section 272A : Section 272A Of The Income-Tax Act, 1961-Penalty Under Section 272(A)(2)(G) Of The I.T.Act, 1961 INSTRUCTION NO. 1900 [F.NO. 299/45/92-IT(INV-III)] [07-09-1992]

Section 272A : Section 264 Of The Income-Tax Act, 1961-Public Enterprises – Settlement Of Disputes Regarding Income Tax INSTRUCTION NO. 1754 [F.NO. 279/97/85-ITJ] [22-04-1987]

Section 272A : Penalty under section 272A(2)(g) Instruction No. 1900 [11-04-1967]

Section 273 : Section 273 Of The Income-Tax Act, 1961 INSTRUCTION NO. 1696/96 [18-02-1996]

Section 273 : Section 273 Of The Income – Tax Act, 1961 – Penalty – For False Estimate Of, Or Failure To Pay Advance Tax – Benefit Of Section 273a, Whether Available For More Than One Assessment Year INSTRUCTION NO. 1920, [06-10-1994]

Section 273A : Section 273A Of The Income-Tax Act, 1961 INSTRUCTION NO. 1871/90 [10-12-1990]

Section 273A : Section 273A Of The Income – Tax Act, 1961 – Penalty – Reduction Or Waiver Of – Commissioner, Whether Can Settle Cases INSTRUCTION NO. 1870 [10-12-1990]

Section 273A : Section 273A Of The Income – Tax Act, 1961 – Penalty – Reduction Or Waiver Of – Scope And Applicability Of Sub-Section (4) Of Section 273a  INSTRUCTION NO. 1849 [25-06-1990]

Section 273A : Benefit Of Section 273A, Whether Available For More Than One Assessment Year INSTRUCTION NO. 1841 [26-03-1990]

Section 273A : Section 273A(2) Of The Income-Tax Act, 1961-Scope And Applicability Of-Instruction Regarding  INSTRUCTION NO. 1834 [16-01-1990]

Section 273A : Scope and applicability of sub-section (2) of section 273A Instruction No. 1834 [01-08-1989]

Section 273A : INSTRUCTION NO. 1823 [01-08-1989]

Section 273A : Section 273A Of The Income – Tax Act, 1961 – Penalty – Reduction Or Waiver Of – Scope And Applicability Of Sub-Section (3) Of Section 273a INSTRUCTION NO. 1787 [16-03-1988]

Section 275 : Section 275 Of The Income-Tax Act, 1961-Initiation, Work Load And Disposal Of Penalty Proceedings Under Direct Tax Laws INSTRUCTION NO. 1798 [F.NO. 297/01/88 – IT(INV-III [29-09-1988]

Section 276C : INSTRUCTION NO. 1910 [F.NO. 225/175/93-ITJ] [02-09-1993]

Section 276CC : Section 276CC Of The Income-Tax Act, 1961 – Offences And Prosecution – Returns Of Income, Failure To Furnish – Potential Cases For Consideration Of Prosecution Under Section 276cc EFS INSTRUCTION NO.55 [F.NO.JDIT(S)-2(4)/SYSTEMS D [22-03-2016]

Section 279 : Section 279 Of The Income-Tax Act, 1961 – Offences And Prosecution – To Be At Commissioner’s Instance – Launch Of Prosecution Module (Phase 1) In Income Tax Business Application (Itba) ITBA-PROSECUTION INSTRUCTION NO.1 [F.NO.SYSTEM/ITB [08-03-2017]

Section 279 : Section 279 Of The Income-Tax Act, 1961- Offences And Prosecution – To Be At Commissioner’s Instance – Schedule Of Fees Payable To Prosecution Counsels For The Income-Tax Department – Revision Of Guidelines For Engagement Of Standing Counsels To Represent Income-Tax Department Before High Courts And Other Judicial Forums; Revision Of Their Schedule Of Fees And Related Matters INSTRUCTION NO.7/2016 [F.NO.279/MISC./M-75/2011-IT[07-09-2016]

Section 279 : Section 279 Of The Income-Tax Act, 1961 – Offences And Prosecution – To Be At Commissioner’s Instance – Schedule Of Fees Payable To Prosecution Counsels For The Income Tax Department – Guidelines For Engagement Of Special Public Prosecutors (Spps) To Represent Income Tax Department Before Courts Of Sessions And Its Subordinate Courts; Revision Of Their Schedule Of Fees And Related Matters INSTRUCTION NO.6/2016 [F.NO.279/MISC./M-77/20111-I[07-09-2016]

Section 279 : Section 279 Of The Income – Tax Act, 1961 – Offence And Prosecution – Prosecution To Be At Instance Of Chief Commissioner/Commissioner Revised Guidelines For Compounding Of Offences Under Direct Tax Laws INSTRUCTION : F. NO. 285/26/2002-IT (INV.) [29-07-2003]

Section 279 : Section 279 Of The Income-Tax Act, 1961 INSTRUCTION NO. 1661, [18-11-1995]

Section 279 : Section 279 Of The Income – Tax Act, 1961 – Offence And Prosecution – Prosecution To Be At Instance Of Chief Commissioner/Commissioner – Revised Guidelines For Compounding Of Offences Under Direct Tax Laws INSTRUCTION NO. 5256, [20-10-1995]

Section 279 : Section 279 Of The Income – Tax Act, 1961 – Offence And Prosecution – Prosecution To Be At Instance Of Chief Commissioner/Commissioner – Revised Guidelines For Compounding Of Offences Under Direct Tax Laws INSTRUCTION NO. 5255, [20-10-1995]

Section 279 : Section 279 Of The Income-Tax Act, 1961 INSTRUCTION NO. 5253 [F.NO. 285/90/94-IT(INV.)/867 [01-04-1995]

Section 279 : Section 279 Of The Income-Tax Act, 1961-Schedule Of Fees Payable To Prosecution Counsels For The I.T Deptt. INSTRUCTION NO. 1925 [F.NO. 278/13/88-ITJ] [31-03-1995]

Section 279 : INSTRUCTION NO. 5251 [F.NO. 285/90/94-IT(INV)/867] [01-03-1995]

Section 279 : Section 279 Of The Income – Tax Act, 1961 – Offence And Prosecution – Prosecution To Be At Instance Of Chief Commissioner/Commissioner – Revised Guidelines For Compounding Of Offences Under Direct Tax Laws INSTRUCTION NO. 5206 [F.NO. 285/161/90-IT(INV.)], [30-09-1994]

Section 279 : Section 279 Of The Income – Tax Act, 1961 – Offence And Prosecution – Prosecution To Be At Instance Of Chief Commissioner/Commissioner – Revised Guidelines For Compounding Of Offences Under Direct Tax Laws INSTRUCTION NO. 5205, [30-09-1994]

Section 279 : INSTRUCTION NO. 5051/91 [F.NO. 285/160/90-IT(INV)] [07-02-1991]

Section 279 : Section 279 Of The Income-Tax Act, 1961-Schedule Of Fees Payable To Prosecution Counsels For The Income Tax Department INSTRUCTION NO. 1880/91 [30-01-1991]

Section 279 : Section 279 Of The Income-Tax Act, 1961 INSTRUCTION NO. 5002/90 [F.NO. 285/82/90-IT(INV)/1 [08-08-1990]

Section 279 : Section 279 Of The Income-Tax Act, 1961 – Judicial Approach To Economic Offences INSTRUCTION NO. 1769 [F.NO. 279/82/87-ITJ] [13-08-1987]

Section 220 & 281B :  Section 220 And 281B Of The Income-Tax Act, 1961-Software Prepared By Dit (Systems) For Capturing The Data Relating To Arrear Entries And For Bunching Of Arrears INSTRUCTION NO. 1931 [F.NO. 385/23/92-IT(B)], [26-09-1995]

Section 281B : Section 281B Of The Income – Tax Act, 1961 – Provisional Attachment To Protect Revenue In Certain Cases – Scope Of Provisional Attachment Of Property Under Section 281b INSTRUCTION NO. 1884 [07-06-1991]

Section 285B : Section 285B Of The Income – Tax Act, 1961 – Film Producers – Submission Of Statement By – Statements Should Contain All Payments Exceeding Rs. 5,000, And Not Merely Such Payments To Employees And Professionals INSTRUCTION NO. 1727 [22-08-1986]

Section 286A : Section 286A Of The Income-Tax Act, 1961 – Filing Of Appeal Or Application For Reference By Income-Tax Authority – Monetary Limits For Filing Departmental Appeals/References Before Income-Tax Appellate Tribunal, High Courts And Supreme Court-Measures For Reducing Litigation INSTRUCTION NO. 2/2005 [24-10-2005]

Section 288 : Section 226 Of The Income-Tax Act, 1961-Entry In The Demand And Collection Register Of The Assessing Officer In Cases Where Tax Recovery Certificates Have Been Issued By Him Or Drawn Up By The Tax Recovery Officer INSTRUCTION NO. 1893 [F.NO.385/88/90-IT(B)] [26-03-1992]