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\"PITHISARIAS & PITHISARIASDIRECT TAXES CIRCULARS(1922-2005)With \`Statutory & Judicial Analysis\`(Issued as Extension Series to Chaturvedi & Pithisaria\`s Income Tax Law)Reprint Edition 2005, Volume 1 to 4\"\"PITHISARIA & PITHISARIA\`S DIRECT TAXES CIRCULARS Surpasses any comparable book in its detailed, reliable, authentic and thorough coverage on the subject. No other book includes or sets them out in such detail, or contains more detailed and exhaustive discussion and elaboration of the legislative provisions on direct Taxes. This work fulfills two-fold purpose-to give a logical, brilliant and systematized analysis of relevant portions of text of various departmental circulars, press notes, notifications, clarifications, instructions expressed between the period 1922-2005 on the Law of Income, Wealth and Gift Tax and editorial notes, statutory analysis and judicial analysis on the subject.\"\"What is Extension Series on Income Tax Law : The Statutory mandate of section 119(1) of the 1961 Act ordains in unmistakable terms that income-tax authorities and all other persons employed in the execution of that Act shall observe and follow such orders, instructions and directions issued, from time to time, by the Board for the proper administration of the Act. Broadly speaking, the circulars issued by the Board can be of two types : (1) clarificatory; and (2) explanatory. The clarificatory circulars take within their sweep those circulars which supply the departmental view or interpretation of a particular provision of law. So far as explanatory circulars are concerned, these are issued explaining the scope and effect of the amendments and/or changes made by a Finance Act as also by an Amending Act.\"\"Keeping in view the principles as to the binding the effective nature of the circulars issued by the Board, it was thought desirable to bring out a publication containing the circulars, etc., issued by the Board from time to time. In spite of the fact that there exist certain publications on the above subject, this publication has been endeavored in an unique form with the following special and novel features: Statutory analysis : At the outset of each section [in some cases, sub-section or clause], legislative change(s) made by every Amending Legislation has/have been given, concisely and precisely, under the caption \"\"STATUTORY ANALYSIS\"\". Effective date indicate : Each and every section [in some cases, sub-section or clause] has been stated after giving the specific date on which that section, sub-section or clause has become effective or operative, also showing the specific date upto which that section, sub-section or clause was having the force of law or was forming part of the statute even though its\"\"provisions was not operative or effective after a specific date. Reproduction sectionwise in chronological order : Circulars, whether of clarificatory nature or explanatory nature, have been reproduced or extracted sectionwise [in some cases, sub-sectionwise or clausewise], in a chronological order so that these may conveniently be taken help of by those who are having any idea of the time of their issue.Distinctive serial numbers allotted : Circulars have been extracted or reproduced after giving each of them a distinctive serial number [in bigger bold type] so that the same may be given cross references throughout the series of this publication by indicating such distinctive serial number(s).Pre-1962 circulars included showing their relevancy : Even circulars, which were issued while the 1922 Act was in force, have been included indicating the corresponding provision of the 1961 Act and also pointing out their relevancy or efficacy under the 1961 Act provisions.\"\"Excerpts from explanatory circulars given sectionwise in chronological order : Even the relevant excerpts from the explanatory circulars have been given in chronological order [along with clarificatory circulars] under the relevant section(s) to which the same relate.Circulars relevant upto a certain time also included : Wherever a particular circular is relevant upto a particular date, the same has been reproduced showing such relevant date. Administrative instructions also included : Not only the public circulars but also the administrative instructions issued have been included (wherever available) sectionwise, showing the source wherefrom the same has been taken. \" ISBN-9788180382383
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