Incometax doubts

I have just come across the following article about

CBDT Circular No. 14(XL-35) of 1955, dated 11.4.1955

https://abcaus.in/income-tax/cbdt-circular-no-14-xl-35-dated-11041955.H T M L

Is this related income tax act., 1961.


If income tax act enacted in 1961
How the above circular pertains to year 1955 ( dated 11.o4.1955)

Is this circular still holds its validity and accepted in principles of abiding rule of law.


whether incometax authorities truly following this CBDT circular and help the taxpayer especially salary income earning taxpayers in any manner.