TDS ON SECTION 194 I
This query is : Resolved
21 March 2009
From when circular 4/2008 dated 28/04/2008 i.e excluding service tax from rent applicable?
21 March 2009
In the absence of any information to the contrary, cicular instructions come into force from the date of circular
22 March 2009
Departmental circulars do not change the law. They are merely administrative instructions, which explain the departmental position on law- a law which is already in force.
Thus a circular is always effective retrospectively.
Off course, if the departmental circular is not beneficial to the assessee, he may refuse to follow the circular. An assessee, court or departental adjudication is not bound by departmental circular.
Thus a circular is always effective retrospectively.
Off course, if the departmental circular is not beneficial to the assessee, he may refuse to follow the circular. An assessee, court or departental adjudication is not bound by departmental circular.
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