Circular No. 93-Income Tax Clarification on several points arising out of the scheme of tax deduction at source from payments made to contractors and sub-contractors in certain cases have been given in this circular and printed in the bulletin.
Notification: S.O.3826 SOCIETY FOR PREVENTION OF HEART DISEASE AND REHABILITATION, BOMBAY has been approved by the Indian Council of Medical Research, the prescribed authority for the purposes of clause (ii) of sub-section (1) of section 35 of the Income-tax Act, 1961.