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 Krishna Janam Bhoomi Trust, Mathura, to be of historic importance and to be place of public worship of renown throughout the State of Uttar Pradesh for the purposes of the said section
Circular : No. 140 -Income Tax Reference is invited to the Board’s Circular No. 124 [F. No. 167/231/72-IT(A-I)], dated 13-11-1973 [Annex II]. Paragraph 2 of the said circular contains the guidelines which had then been evolved by the Board for the grant of its approval to agreements for the purpose of section 80MM. These guidelines have since been reviewed and modified. The revised guidelines are as follows
