Seizure custody: require immediate deposit of seized cash and valuables into official deposit accounts, limited retention for prosecution.
Seized cash and valuables must be deposited immediately into the Personal Deposit Account of the Commissioner or with a bank or treasury under the income-tax rules; however, where preservation of currency identity is necessary for prosecution, the Commissioner may, after consulting Prosecution Counsel and recording reasons, retain notes in original form, package them, and place them in bank or treasury safe custody.

Recognised provident fund: Commissioner recognition required for funds not established under the Employees' Provident Fund Scheme to access tax benefits.
A recognised provident fund is one recognised by the Commissioner under the rules in Part A of the Fourth Schedule or established under the Employees' Provident Fund Scheme; provident funds exempt under the Employees' Provident Fund Act but not established under that Scheme must obtain express recognition from the Commissioner to be treated as recognised provident funds for Income-tax benefits.

Interest calculation under Section 220: ITOs must compute year end outstanding interest and issue timely demand notices.
The ITO must calculate interest under Section 220 at the end of each financial year for amounts unpaid on that date and issue a notice of demand; if the amount is paid before year end interest is computed up to the date of payment and demand issued accordingly. The Board directs ITOs to calculate year end outstanding interest and issue demands within thirty days of year end, and to compute and charge interest within one week when payment falls prior to year end.

Classification of High Court decisions: Board instructs recording of non-accepted rulings and appeal statuses for departmental action.
The Board directed administrative classification and recording of High Court decisions not accepted by it into categories reflecting whether appeals were filed or refused, and ordered prompt circulation of these summaries to officers and authorised representatives, discontinuing prior formal recording of accepted decisions.

Tax clearance exemption: grant only in genuine cases with paid taxes, adequate assets, or a suitable guarantee.
The Board directs that exemption certificates under the proviso to section 230(1) be issued only in absolutely genuine cases and only where outstanding taxes have been paid, adequate assets in India exist to satisfy present or potential tax demands, or a suitable guarantee is furnished by the applicant; officers must apply greater care when exercising their discretion to issue such certificates to protect revenue.

Tax deduction at source requires withholding on taxable portions of payments to non-residents; officer may determine the portion to withhold.
Section 195 requires persons responsible for payments to non-residents to deduct tax at source on sums chargeable under the Income-tax Act; if the payer believes the whole payment is not taxable in the recipient's hands, the payer may apply under section 195(2) to the Income-tax Officer for determination of the taxable portion. Tax must be deducted before payment and deposited as required, and failure to deduct or deposit exposes the payer to penalties and possible prosecution.

Insolvency claims procedure: prompt filing, record retention, and creditor liaison required to preserve tax arrears recovery prospects.
Directives require filing a prompt claim before the Official Assignee with full particulars of outstanding tax demands and noting the claim against each item in the Demand & Collection Register. On annual carry forward, record complete assessee particulars; retain the assessee's name on the GIR while arrears or recovery proceedings continue or record reasons if removed. Index and securely store insolvent records and maintain periodic liaison with Official Assignees. Before any write off, enquire into the defaulter's financial position, undisclosed assets, and status with other creditors, and follow the procedures set out in the applicable insolvency statutes.

Tax credit refunds must be logged and regularly reviewed to prevent delays that trigger government interest liability.
To prevent delays and resultant government interest liability, ITOs must enter particulars of refund applications under tax credit certificate schemes in the Register of Refund Applications prescribed in para 14, Chapter XVII, Office Manual Vol. II, Section II, and ITOs and Supervisors/Head Clerks must periodically review these entries to ensure expeditious disposal.

Sales-tax refund inclusion must be reported to income-tax authorities to ensure correct assessment and recover revenue.
Refunds of sales tax received by an assessee that affect taxable income must be reported and charged under the income-tax provision linking recovered amounts to income; formal liaison between Income-tax and Sales Tax authorities is to be maintained by the special Investigation Branch, which will inform the concerned Income-tax Officer and record resultant revenue gains.

Characterisation of technical collaboration payments: allocate between revenue, capital and royalty and apply withholding accordingly.
Payments under technical collaboration agreements must be analysed to determine whether they constitute payment for temporary use of technical knowledge or patents (revenue), supply of defined services, or acquisition of an asset or enduring advantage (capital). Tax treatment of the foreign recipient depends on whether the receipt is capital or revenue, whether services were rendered in India or abroad, and whether amounts constitute royalty; consolidated or sales-linked payments must be objectively allocated among these elements. Payers may seek advance determination of the taxable proportion for withholding purposes.

Advance rulings prohibition: tax board will cease issuing informal advance rulings that bind assessment disposition.
The Board will no longer give advance informal rulings in individual cases because the proviso to the statute forbids issuing orders or directions that would require an income tax authority to make a particular assessment; Instruction No.37 of 1969 is modified accordingly and officers are to be informed of the change in policy.

Quick succession relief allowed before finality of estate duty assessments, subject to appellate review and rectification.
Granting of quick succession relief may be processed before finality of connected estate duty assessments; proposals should be submitted immediately so the estate duty assessment can be reduced by the admissible relief, while authorities must maintain records, monitor appellate outcomes affecting estate liability, and make rectifications at each stage of appeal.

Concessional tax for exported technical know how requires Board approval, convertible foreign exchange receipt and audited accounts for eligibility.
Section 80 O allows deduction for royalties, commissions, fees or similar payments for exported technical know how or technical services rendered outside India, only where income is received from a foreign government or foreign enterprise. Eligibility is contingent on Board approval of the agreement, audited accounts and prescribed audit report for non company assessees, restriction to Indian companies after amendment, receipt and repatriation in convertible foreign exchange as required by law, and computation of deduction as net income after related expenses.

Scope of section 119: Board may give non-binding administrative advice but not binding directions in individual tax cases.
The Board will not issue binding advance rulings or directions in individual income-tax cases under section 119, but may give non-binding administrative advice and respond to Commissioners' references on difficult legal or factual questions; authorities remain free to decide on merits and must not quote Board advice as binding in orders, though they may adopt its reasoning.

Government power to appoint auditors applies only when auditors are not appointed at the annual general meeting, preserving audit continuity.
Central Government power to appoint auditors arises only where auditors are not appointed at the annual general meeting; auditors serve from the conclusion of the meeting in which they are appointed until the conclusion of the next annual general meeting and remain competent to audit all accounts to be placed before that next meeting, so if a meeting cannot be held on its convened or adjourned date the existing auditors continue in office until the next annual general meeting and may audit subsequent accounts.

Action Plan establishes individualized output standards for tax officers under instruction, superseding prior office manual work-norms.
The instruction implements an Action Plan directing Commissioners to set individualized output standards for each Income Tax Officer based on work nature and experience, and declares that the work norms in Office Manual, vol. II, Section II, Page 9 (1967 Edition) are superseded by those standards; officers must be informed of the change.

Duty drawback reporting: exporters must disclose drawback and rebate particulars to tax officers for verification and test-checking.
Assessing officers must obtain from exporter-assessees full particulars of customs and excise duty drawback and excise duty rebate and, where necessary, test-check those particulars by collecting information from the relevant Collectors of Central Excise and Customs. Special Investigation Branches should annually collect complete drawback/rebate information in selected exporter cases, transmit the information and verification results to the ITOs, and maintain records of items extracted and verification outcomes. Collectors are to cooperate with the Income-tax Department.

Small scale sector classification for section 80J relief: use RBI/D.I. criterion and report undertakings granted relief.
Instruction dated 19 November 1974 requires submission of data on industrial undertakings granted relief under section 80J in 1971-72 that qualify as small scale sector undertakings, adopting the Reserve Bank and D.I. (R&SP) classification that distinguishes large companies by specified profit or capital thresholds and treating all others as small; the information is to reach the Board by 16 December 1974.

Refund set off under section 245 requires prior written intimation; officers must ensure compliance and conduct surprise checks.
Set-off of tax refunds against liabilities is permissible only after giving the person entitled a written intimation of the proposed action; adjustments made without such intimation have caused confusion, and officers must scrupulously observe the statutory set-off procedure, with Inspecting Assistant Commissioners conducting surprise checks and issuing instructions for strict compliance.

Integration of agricultural income alters tax rate computation; officers must apply regional standards and scrutinise suspected overstatements.
Integration of agricultural income with non-agricultural income for rate determination requires Commissioners to formulate regional, class based standards of net agricultural income per hectare and Income tax Officers to apply those broad checks: accept declarations conforming to standards promptly; investigate and re characterise probable over statements under appropriate heads; scrutinise cases with large declared agricultural income against small non agricultural income; and base assessments on reliable accounts when produced.