Notification S.O.3387 dated 26/10/1974 designates Gujarat Research Society, Bombay, approved by Indian Council of Medical Research, for research purposes under Income Tax Section 35(1)(ii)
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, for a period of three years with effect from 1st April, 1974, and subject to the con
Notification: S.O.3138 In exercise of the powers conferred by section 80R of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies the institution mentioned below for the purposes of the said section.
This notification contains Amendment (Fourth Amendment) to Income-tax Rules carried out on October 17, 1974 not reproduced here as it is already contained in the body of the Rules itself
It is hereby notified for general information that the Ministry of Finance (Department of Revenue & Insurance) makes the following amendment with effect from 14th March, 1974, in its earlier Notification No. 63 (F. No. 10/83/61-ITA-I) dated 29th September, 1962.
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 Sri Peria Vachan Pillai Temple, Senganur, T
Notification: S.O.3085 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, for a period of three years w.e.f. 1st April, 1974, subject however to the condition that the said Institution submits to the Indian Council of Social Science Research an annual report setting forth an audited statement of accounts of the funds received
Notification: S.O.2913 It is hereby notified for general information that the institution mentioned below 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.
It is hereby notified for general information that the Northern India Textile Research Association, Ghaziabad has been approved by the Council of Scientific and Industrial Research, the prescribed authority for the purposes of clause (ii) of sub-section (1) of section 35 of the Income-tax Act, 1961. This notification is effective from 1st April, 1974.
Circular No. 146-Income Tax Attention is invited to the Board’s Circular No. 47 [F. No. 9/100/69-IT(A-II), dated September 21, 1970] [Clarification 3] on the above subject. In this circular, the Board had considered the question as to whether provision made by an assessee in its accounts for estimated service gratuity payable to its employees could be allowed as a deduction even though no approved gratuity fund under the
