Section 133(4) of the Income-tax Act, 1961-Returns of income-Requirement of furnishing statements of payments-Raising of limits to Rs. 1,000 regarding

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....Circular No. 223 Dated 15/7/1977 To             All Commissioners of Income-tax.                                           ....

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....uch payments made. 2. To give effect to the above provision, the Return of income Form Nos. 1, 2 and 3A require, vide items Nos. 3, 6 and 3 of Annexures H, I and K, respectively, the attachment of separate statements showing payments of the type mentioned above and exceeding Rs.400. 3. Representations have been received by the Board pointing out the hardships being caused by the mandatory re....