39. See also Press Note, dated 9-10-1952, issued by the Ministry of Finance, Instruction No. 971 [F.No. 228/12/76-IT (A-II)], dated 8-7-1976, Circular No. 1 (XLVII-12), dated 16-1-1962, Circular No. 35-D(XLVII-20), dated 24-11-1965, Circular No. 25, SIA Series, dated 20-10-1975, Circular No. 599, dated 24-4-1991, Circular No. 665, dated 5-10-1993, Circular No. 742, dated 2-5-1996 (as amended by Circular No. 765, dated 15-4-1998); Letter dated 12-3-1996, Circular No. 787, dated 10-2-2000; Circular No. 6/2001, dated 5-3-2001, Circular No. 2/2002, dated 15-2-2002, Circular No. 4/2004, dated 13-5-2004 and Circular No. 4/2007, dated 15-6-2007. For details, see Taxmann’s Master Guide to Income-tax Act.