CIRCULAR NO. 197-Income Tax The Amending Act has introduced a new sub-clause (via) in clause (6) of section 10 with a view to exempting from income-tax remuneration received by individuals other than Indian citizens, from foreign philanthropic institutions, associations or bodies in certain circumstances. The exemption from income-tax will be available if the following
Notification: S.O.2145 In exercise of the powers conferred by clause (iv) of sub-section (23C) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies the Sri
Notification: S.O.1833That the Gujarat Vidyapeeth, Ahmedabad, shall send an Annual Report to the Indian Council of Social Science Research, New Delhi, showing the funds collected under the exemption and the manner in which the funds were utilised.
Notification: S.O.1832 That the Institute shall maintain separate accounts of the funds collected by them under the exemption.
