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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>CBDT Issues Instructions on Guarantee Bond for Non-Resident Shipping Agents u/s 172(3) of Income-tax Act, 1961.</h1> The circular issued by the Central Board of Direct Taxes (CBDT) on July 28, 1976, provides instructions regarding the Guarantee Bond to be furnished by agents of non-resident shipping concerns under section 172(3) of the Income-tax Act, 1961. It refers to a previous instruction dated June 3, 1975, and announces that the form for the Guarantee Bond has been developed in consultation with the Ministry of Law. A copy of this form is annexed to the circular for reference.
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