Circular No. 163-Income Tax To remove any possible and misunderstanding of the legal position, the Board added the following sentences, at the end of the last para of Board Circular No. 23 of 1969
Explore Notification S.O.363(E) issued on 29/5/1978, amending Income-tax Rules under section 295. Get insights into Income-tax (Sixth Amendment) Rules, 1978, enacted by the Central Board of Direct Taxes
Circular : No. 162A-Income Tax Section 35D provides for the amortisation of certain preliminary expenses incurred by an Indian company or a resident assessee, other than a company, before the commencement of business or in connection with the extension of an industrial undertaking or the setting up of a new industrial unit.
Notification: S.O.1980 Central Government hereby notifies Countess of Dufferin Fund, Bengal Branch, for the purpose of the said section for and from the assessment year(s) 1962-63.
In respect of aircraft stores imported and deposited in a warehouse in terms of section 85 of the Customs Act, 1962, Shipping Bills for their re-export shall be presented in the form set out in the Schedule hereto annexed.
Notification: S.O.2262 In exercise of the powers conferred by sub-section (2)(b) of section 80G of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies St. Paul’s Cathedral, Chowringhee Road, Calcutta, to be of historic, archaeological and artistic importance as well as a place of public worship or renown throughout the State of West Bengal for the purposes of the said section
Notification: 904 In exercise of the powers conferred by sub-section (2)(b) of section 80G of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies Shri Subramaniaswamy Temple, Kumaravayalur, Trichy District, Tamil Nadu, to be a place of historic and public worship of renown throughout the State of Tamil Nadu for the purposes of the said section. (Sd.) V. B. Srinivasan, Under Secreta
Notification: S.O.1979 In exercise of the powers conferred by sub-section (2)(b) of section 80G of the Income-tax Act, 1961 (43 of 1961) the Central Government hereby notifies Shri Subramaniaswamy Temple, Kumaravayalur, Trichy District, Tamil Nadu, to be a place of historic and public worship of renown throughout the State of Tamil Nadu for the purposes of the said section
Notification: S.O.1977 It is hereby notified for general information that the institution mentioned below has been approved by the Indian Council of Social Science Research, the prescribed authority for the purposes of clause (iii) of sub-section (1) of section 35 of the Income-tax Act, 1961. The Centre will submit annually to the I.C.S.S.R. a report on the amounts
Notification: S.O.1976 In continuation of notification No. 578 (F. No. 203/75/73-ITA. II) dated the 21st March, 1974, it is hereby notified for general information that the institution mentioned below has been approved by the Indian Council of Agricultural Research, the prescribed authority for the purposes of clause (ii) of sub-section (1) of section 35 of the Income-tax Act, 1961, for
