https://www.taxtmi.com/circulars?id=9442 Instruction No.1440/CBDT withdraws the restriction limiting Instruction No.1310 to film artists and provides that, for professionals following the cash system, annuity instalments received in a year under an annuity policy meeting prescribed features are to be included in that year's total income. The instruction further directs that references to producers and artists be read as client-professional relationships for other professionals, and that Instruction No.1310 is modified accordingly. en-us Thu, 24 Dec 1981 00:00:00 +0530 Sat, 04 Jun 2011 18:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=9442 Instruction No.1440/CBDT withdraws the restriction limiting Instruction No.1310 to film artists and provides that, for professionals following the cash system, annuity instalments received in a year under an annuity policy meeting prescribed features are to be included in that year's total income. The instruction further directs that references to producers and artists be read as client-professional relationships for other professionals, and that Instruction No.1310 is modified accordingly. Circulars Income Tax Thu, 24 Dec 1981 00:00:00 +0530 https://www.taxtmi.com/circulars?id=9442