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S. 36(1)(iii):
Circular No. 33-D (XXV-24) of 1965, dated 8-11-1965,
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S. 36(1)(iv):
Circular No. 4-P (LVIII-30) of 1965, No. 44A1163-IT (J), dated 25-11-1965,
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S. 36(1)(iv):
Circular No. 403, dated 5-12-1984,
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S. 36(1)(iv):
Circular No. 500, dated 9-12-1987,
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S. 36(1)(iv):
Circular No. 595, dated 5-3-1991,
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S. 36(1)(iv):
S.O. 3433, dated 21-10-1965,
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S. 36(1)(v):
Departmental circulars under section S. 36(1)(v),
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S. 36(1)(vii):
Board’s F. No. 10-66-61-I.T. (AI), dated 16-1-1962,
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S. 36(1)(vii):
Circular No. 20, dated 13-6-1969,
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S. 36(1)(vii):
Circular No. 27(19)-IT-49, dated 22-3-1950,
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S. 36(1)(viii):
Instruction No. 10-2008, dated 31-7-2008,
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S. 36(1)(viiia):
Notification No. S.O. 726(E), dated 19-9-1984,
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S. 36(1)(viiia):
Notifications under section 36(1)(viiia),
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S. 36(1)(xiii):
Notifications under Section 36(1)(xiii),
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S. 37(1) :
Circular No. 2P (XI-6) of 1965, F. No. 10-67-65-IT (AI), dated 23-8-1965,
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S. 37(1):
Board’s F. No. 7-33-62-IT (AI), dated 28-8-1963,
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S. 37(1):
Board’s F. No. 9-56-66-IT (AI), dated 17-1-1967,
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S. 37(1):
Board’s F. No. 10-92-64-IT (AI), dated 13-9-1965,
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S. 37(1):
Board’s F. No. 14-9-65-IT (AI), dated 22-9-1965,
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S. 37(1):
Board’s F. No. 32-6-62-IT (AI), dated 16-1-1963,
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S. 37(1):
Board’s letter F. No. 10-69-I.T. (AI), dated 4-9-1962,
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S. 37(1):
Circular No. ….. dated 23-1-2001,
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S. 37(1):
Circular No. 1-P (XLVII-17) of 1963, dated 30-3-1963,
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S. 37(1):
Circular No. 3 of 1946, D. Dis. No. 27 (50)-IT-46, dated 26-3-1946,
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S. 37(1):
Circular No. 4 of 1950, C. No. 27(3)-IT-50, dated 19-6-1950,
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S. 37(1):
Circular No. 5 of 2012, dated 1-8-2012,
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S. 37(1):
Circular No. 5-P (XIV-1) of 1963, F. No. 35-2-63-IT (AI), dated 28-8-1963,
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S. 37(1):
Circular No. 6 of 1950, F. No. 27(6)-I.T.-50, dated 16-9-1950,
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S. 37(1):
Circular No. 11 (XI-5) of 1962, F.No. 10-68-61-IT (AI), dated 30-4-1962,
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S. 37(1):
Circular No. 16 (XI-4) of 1961, F. No. 27-67- 60-IT (AI), dated 31-5-1961,
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S. 37(1):
Circular No. 16, dated 18-9-1969,
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S. 37(1):
Circular No. 19, F. No. 9- 20-69-IT (A-II), dated 13-6-1969,
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S. 37(1):
Circular No. 22 of 1943, R. Dis. No. 27(35)-I.T.-43, dated 23-6-1943,
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S. 37(1):
Circular No. 69 (XIX-3) of 1951, F. No. 27(31)-IT-51 dated 27-11-1951,
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S. 37(1):
Circular No. 192, dated 10-3-1976,
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S. 37(1):
Circular No. 200, dated 28-6-1976,
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S. 37(1):
Circular No. 203, dated 16-7-1976,
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S. 37(1):
Circular No. 316, dated 30-9-1981 & Circular Letter No. 102265-IT (AI), dated 24-5-1965,
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S. 37(1):
Circular No. 420, dated 4-6-1985,
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S. 37(1):
Circular No. 648, dated 30-3-1993,
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S. 37(1):
Circular No. 651, dated 11-6-1993,
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S. 37(1):
Circular No. 671, dated 27-10-1993,
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S. 37(1):
CIT, West Bengal’s Letter No. A-2171-6A-139-59-60-CT, dated 7-4-1961,
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S. 37(1):
Departmental Circulars under Section 37(1),
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S. 37(1):
F. No. 9-54-64-IT (AI), dated 2-9-1964,
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S. 37(1):
F. No. 10-8-63-IT (AI), dated 14-10-1963,
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S. 37(1):
F. No. 10-25-63-IT (AI), dated 18-6-1964,
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S. 37(1):
F. No. 10-67-65-IT (A-I), dated 26-8-1965,
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S. 37(1):
F. No. 10-80-64 IT (AI), dated 26-2-1965,
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S. 37(1):
F. No. 16-54-63-O.M., dated 25-4-1963,
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S. 37(1):
F. No. 35=5-65-IT (AI), dated 1-7-1965,
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S. 37(1):
F. No. 204-70-75-IT (A-II), dated 10-5-1976,
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S. 37(1):
Instruction No. 1546_ F. No. 168-9-83-IT (AI), dated 1-1-1984,
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S. 37(1):
Letter No. F. No. 10-5-65-IT-(AI), dated 29-1-1965,
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S. 37(2):
Circular No. 12-D (LVIII-35) of 1967, dated 19-7-1967,
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S. 37(2):
Departmental Circulars under section 37(2),
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S. 37(2):
Text of section 37(2), operative for assessment years 1993-94,
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S. 37(2):
Text of sections 37(2) and 37(2A),
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S. 37(3):
Text of section 37(3) as it stood for assessment years 1964-65 to 1997-98,
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S. 37(4):
Text of section 37(4) as it stood for assessment years 1970-71 to 1997-98,
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S. 37(5):
Text of section 37(5) as it stood for assessment years 1979-80 to 1997-98,
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S. 40(a)(ia):
Circular No. 10-DV of 2013, dated 16-12-2013,
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S. 40(a)(ii):
Board’s F. No. 91-58-66-ITJ (19), dated 18-5-1967,
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S. 40A(3):
Circulars under section 40A(3),
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S. 40A(5):
Omitted section 40A(5),
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S. 40A(8):
Omitted section 40A(8),
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S. 41(2):
Omitted sections 41(2) and 41(2A),
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S. 43(5):
Notification No. SO 89(E), dated 25-1-2006,
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S. 43(5):
Notification No. SO 772(E), dated 31-1-2019_III_V,
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S. 43(5):
Notification No. SO 834(E), dated 20-3-2014,
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S. 43(5):
Notification No. SO 1327(E), dated 22-5-2009,
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S. 43(5):
Notification No. SO 3513(E), dated 27-11-2013,
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S. 43(5):
Notification No. SO 3514(E), dated 27-11-2013,
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S. 43(5):
Notification No. SO 3539(E), dated 29-11-2013,
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S. 43(5):
Notifications under section 43(5), proviso (e), Explanation (iii),
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S. 43B:
Circular No. 496, dated 25-9-1987,
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S. 43B:
Circular No. 674, dated 29-12-1993,
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S. 44AB:
Circular No. 3 of 2007, dated 25-5-2007,
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S. 44AB:
Circular No. 5 of 2008, dated 14-7-2008,
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S. 44AB:
Circular No. 8 of 2008, dated 22-9-2008,
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S. 44AB:
Circular No. 422, dated 19-6-1985,
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S. 44AB:
Circular No. 452, dated 17-3-1986,
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S. 44AB:
Circular No. 561, dated 22-5-1990,
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S. 44AB:
Circular No. 582, dated 23-10-1990,
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S. 44AB:
Circular No. 628, dated 6-3-1992,
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S. 44AB:
Instruction & Circular under section 44AB,
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S. 44AB:
Instructions under section 44AB,
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S. 44AB:
Notification No. 1-CA(7)-3-89, dated 13-1-1989,
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S. 44AB:
PIB Press Release, New Delhi, dated 18-7-2008,
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S. 44AD:
Circular No. 3, dated 9-2-2001,
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S. 44AD:
Circular No. 737, dated 23-2-1996,
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S. 44BBB:
Circular & Instruction under section 44BBB,
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S. 44C:
Circular No. 649, dated 31-3-1993,
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S. 45(2A):
Circular No. 768, dated 24-6-1998,
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S. 45:
Circular No. 23-D (LXXVII—6) of 1965,
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S. 45:
Transactions of lending of shares or any other security under the Securities Lending Scheme, 1997,
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S. 46A:
Circular No. 3, dated 26-2-2016,
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S. 47:
Notification No. SO 2310(E), dated 30-9-2008,
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S. 48:
Notification No. SO 489(E), dated 5-7-1993,
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S. 48:
Notification No. SO 595(E), dated 5-8-1992,
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S. 48:
Notification No. SO 600(E), dated 19-8-1994,
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S. 48:
Notification No. SO 653(E), dated 20-7-1995,
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S. 48:
Notification No. SO 770(E), dated 7-11-1997,
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S. 48:
Notification No. SO 853(E), dated 4-12-1996,
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S. 48:
Scheme(s), etc., under section 48,
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S. 48:
Section 48 as it stood upto assessment year 1992-93,
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S. 48:
Venture capital guidelines under section 48(2)(b)(ia) (operative between 1-4-1990 and 31-3-1993),
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S. 50:
Circular No. 137, dated 13-6-1974 under section 50 (operative upto 31-3-1988),
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