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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Guarantee bond requirement for agents of non resident shipping concerns clarified; prescribed form issued after Law Ministry consultation.</h1> Instruction No. 990/CBDT dated 28 7 1976 prescribes the specific form of the Guarantee Bond to be furnished by an agent of a non resident shipping concern under the proviso to the income tax provision; the form was evolved in consultation with the Ministry of Law and a copy is annexed.

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