Notification: S.O.692 -
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 Krishna Temple, Guruvayur, to be a place of public worship of renown for the purposes of the said section ...
Circular No. 50—CBDTs letter No. 60/26/67-II(AI) -
For declaration of an association as a Company u/s 2(17) of Income-tax Act, 1961, the Board laid down the following criteria :— (i) The applicant should be a legal person according to the laws of the country in which it is incorporated; and (ii) The applicant should possess the ordinary characteristics of company limited by shares...
Circular No. 52-Income Tax -
Circular : No. 52 -Income Tax Under section 11(1), as amended by the Finance Act, 1970, income derived from property held under trust for charitable or religious purposes is exempt from income-tax only to the extent such income is actually applied to such purposes during the previous year itself or within three months next following. ...
Notification: S.O.313 -
Notification S.O.313 - Institute for Financial Management and Research, Madras - It is hereby notified for general information that the institution mentioned below has been approved by the Council of Scientific and Industrial Research...
Notification no. 106/1970-Customs -
Customs Document means document used in compliance with the provisions of the Act and includes a bill of entry, shipping bill, bill of export, import manifest, import report, export manifest, export report, bill of transhipment, baggage declaration, show cause notice and any order passed under the Act....
Circular No. 51-Income Tax -
Circular No. 51-Income Tax Reference is invited to paragraph 21 of the Board’s Circular No. 45, dated 2-9-1970 which explains the scope and ambit of section 13 as substituted by the Finance Act, 1970...
Notification: S.O.4001 -
This notification contains amendments to Income-tax Rules carried out on 16th December, 1970 not reproduced here as it is already contained in the body of the rules itself ...