Introducing the “In Favour Of” filter in Case Laws.
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Introducing the “In Favour Of” filter in Case Laws.
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<h1>Correction Issued for Circular No. 1/2003: Now Includes Central Board of Direct Taxes u/s 119 of Income-tax Act.</h1> A corrigendum has been issued regarding Circular No. 1 of 2003, dated February 10, 2003, by the Foreign Tax Division of the Central Board of Direct Taxes. The original circular omitted the name of the Central Board of Direct Taxes, which is now corrected to state that it was issued under section 119 of the Income-tax Act, 1961. This correction should be communicated to all Commissioners of Income-tax and Assessing Officers in the relevant regions. The notice is signed by the Under Secretary of the Foreign Tax Division.