22. See also Circular No. 664, dated 29-9-1993, Circular No. 749, dated 27-12-1996, Circular No. 785, dated 24-11-1999, Circular No. 6/2006, dated 23-6-2006, Circular F.No. 142/44/2006-TPL, dated 25-4-2007 and Circular No. 2/2007, dated 21-5-2007. For details, see Taxmann’s Master Guide to Income-tax Act.