https://www.taxtmi.com/circulars?id=9241 The Board amends prior guidance so Income Tax Officers are to refer to the I.A.C.s only cases where the amount of interest to be reduced or waived exceeds Rs.1,000, substituting that phrase for the earlier wording in paragraph 3 of Instruction No.1101 and limiting referrals under sub rules 1 to 4 of Rule 40 to matters above that threshold. en-us Wed, 27 Dec 1978 00:00:00 +0530 Fri, 03 Jun 2011 13:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=9241 The Board amends prior guidance so Income Tax Officers are to refer to the I.A.C.s only cases where the amount of interest to be reduced or waived exceeds Rs.1,000, substituting that phrase for the earlier wording in paragraph 3 of Instruction No.1101 and limiting referrals under sub rules 1 to 4 of Rule 40 to matters above that threshold. Circulars Income Tax Wed, 27 Dec 1978 00:00:00 +0530 https://www.taxtmi.com/circulars?id=9241