Board's Circular No. 685, dated 20-6-1994--Non-initiation of proceedings for reopening of assessments in respect of employees--Regarding

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Income-tax. All Directors-General of Income-tax. Sir, Reference is invited to Board's Circular No. 685, dated 20-6-1994 (F. No. 275/69/94-ITB) providing for non-initiation of proceedings under section 221/276B/271C of the Income-tax Act, 1961, in respect of employers defaulting in deducting tax at source on the salaries and allowances paid abroad or perquisites provided abroad to their empl....