34. See also Circular No. 370, dated 3-10-1983, Letter [F. No. 391/3/78-FTD], dated 9-7-1984, Circular No. 152, dated 27-11-1974, Letter [F. No. 12/29/6-IT(B)], dated 1-6-1965, Circular No. 43, dated 20-6-1970, Circular No. 20(II-4), dated 3-8-1961, Circular No. 588, dated 2-1-1991, Circular No. 695, dated 28-11-1994, Circular No. 723, dated 19-9-1995, Circular No. 728, dated 30-10-1995, Circular No. 734, dated 24-1-1996, Circular No. 740, dated 17-4-1996, Circular No. 759, dated 18-11-1997, Circular No. 767, dated 22-5-1998, Circular No. 769, dated 6-8-1998, Circular No. 786, dated 7-2-2000, Circular No. 790, dated 20-4-2000 and Circular No. 10/2002, dated 9-10-2002. For details, see Taxmann’s Master Guide to Income-tax Act.