21. See also Circular No. 307, dated 23-6-1981, Circular No. 412, dated 2-3-1985, Circular No. 639, dated 13-11-1992, Circular No. 792, dated 21-6-2000, Circular No. 795, dated 1-9-2000, Circular No. 10/2001, dated 19-7-2001, Circular No. 10/2003, dated 24-12-2003, Circular No. 9/2006, dated 10-10-2006, Circular No. 10/2006, dated 16-10-2006, Circular No. 12/2006, dated 27-11-2006, Circular No. 5/2007, dated 26-7-2007, Circular No. 5/2008, dated 14-7-2008, Circular No. 6/2008, dated 18-7-2008, Circular No. 8/2008, dated 22-9-2008, Instruction No. 14/2008, dated 1-10-2008 and Circular No. 3/2009, dated 21-5-2009. For details, see Taxmann’s Master Guide to Income-tax Act.

For relevant case laws, see Taxmann’s Master Guide to Income-tax Act.