Authority clarification: circular confirmed as issued by Central Board of Direct Taxes under section 119, instructing circulation. The corrigendum clarifies that the name of the Central Board of Direct Taxes was inadvertently omitted from Circular No. 1 of 2003 and confirms that the circular was issued by the Central Board of Direct Taxes under section 119 of the Income-tax Act, 1961; recipients are directed to notify all Commissioners of Income-tax and Assessing Officers in their regions.
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Authority clarification: circular confirmed as issued by Central Board of Direct Taxes under section 119, instructing circulation.
The corrigendum clarifies that the name of the Central Board of Direct Taxes was inadvertently omitted from Circular No. 1 of 2003 and confirms that the circular was issued by the Central Board of Direct Taxes under section 119 of the Income-tax Act, 1961; recipients are directed to notify all Commissioners of Income-tax and Assessing Officers in their regions.
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