The articles or component parts thereof, as the case may be, are imported within the warranty period and are supplied free of charge by the foreign manufacturer in terms of the warranty given by the manufacturer in accordance with the established trade practice pertaining to the articles.
It is hereby notified for general information that the institution mentioned below has been approved with effect from 22nd October, 1962, by the Council of Scientific and Industrial Resea
Circular No. 44-Income Tax Deduction to salaried employees who do not own any conveyance as also those who own a bicycle – I am directed to invite a reference to this Ministry’s Circular No. 36 [F. No. 275/42/70-ITJ], dated 25-3-1970 [printed under section 192] and to say that the two examples in Annexure II to the above circular have been further considered in the light of
