46. See also Circular No. 23, dated 23-7-1969, Circular No. 163, dated 29-5-1975, Circular No. 35(XXXIII-7) of 1956, dated 3-9-1956, Circular No. 4, dated 20-2-1969, Circular No. 382, dated 4-5-1984, and Circular No. 5/2004, dated 28-9-2004. For details, see Taxmann’s Master Guide to Income-tax Act.