CIRCULAR NO.

SUBJECT

1/2004

Section 9 of the Income-tax Act, 1961 - Income deemed to accrue or arise in India - Taxation of Business Process Outsourcing Units in India

2/2004

Abolition of the requirement of obtaining Income-tax Clearance Certificate (ITCC) by persons entering into commercial contracts

3/2004

Section 80HHE of the Income-tax Act, 1961 - Deductions - Profits from export of computer software, etc. - Clarification regarding provisions of section 80HHE of the Income-tax Act, 1961

4/2004

Tax Deduction at Source on income from Deep Discount Bonds

5/2004

Taxation of IT-enabled Business Process Outsourcing Units in India

6/2004

Section 192 of the Income-tax Act, 1961 - Deduction of tax at source - Salaries - Income-tax deduction from salaries during the financial year 2004-2005 under section 192