The Direct Taxes Committee has been receiving emails/ letters from various members seeking opinion on tax related queries.
 
It may however be noted that as a matter of policy the Committees of the Institute do not undertake to express any view which would amount to an opinion or interpretation of a statutory provision.

Further, answering such queries is not a part of the terms of reference of the Committee. Being a statutory body set up under an Act of Parliament, it would not be appropriate for the Institute to give interpretation of legislation.

Members are requested to take note of the above and refrain from seeking opinions/interpretations, as it may not be possible to respond to each query individually.