Just a moment...

⚠✕
❮ Top
☎ Help
☰
×

By creating an account you can:

Logo TaxTMI
Keyword Search :
AI Tools : New
Ask tax questions in natural language. Powered by AI trained on the TaxTMI legal database. Use AI Tools ➞
Call Us / Help / Feedback✕

Contact Us At :

✉ E-mail: [email protected]

✆ Call / WhatsApp at: +91 99117 96707

For more information, Check Contact Us

FAQs :

To know Frequently Asked Questions, Check FAQs

Most Asked Video Tutorials :

For more tutorials, Check Video Tutorials

Submit Feedback/Suggestion :

Email :
Please provide your email address so we can follow up on your feedback.
Category :
Description :
Min 15 characters0/2000
TMI Blog
Home / TMI Blogs / RSS
PrevPreviousNextNext

813/CBDT.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....urring in Rule I of the Second Schedule to the Companies (Profits) Surtax Act, 1964 and Explanation 1(b) in Para F of Part I of the First Schedule to Finance Act, 1966. The expression "on the first day of the previous year" has not been defined either in the companies (Profits) Surtax Act, 1964 or in the Finance Act 1966. 2. As per principle of construction, when a particular word is not specia....

PrevPreviousNextNext