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 ” Haryana State Council of Child Welfare, Chandigarh “, for the purpose of the said section for and from the assessment year 1972-73.
In exercise of the powers conferred by clause (v) of sub-section (23C) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies ” Shiromani Gurudwara Prabandhak Committee, Amritsar ” for the purpose of the said section from the assessment year 1971-72 to the assessment year 1975-76.
In exercise of the powers conferred by clause (v) of sub-section (23C) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies ” Council for Promotion of Communal Harmony ” for the purpose of the said section for and from the assessment year(s) 1975-76.
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 Loreto House Educational Society of Calcutta for the purpose of the said section for and from the assessment year(s) 1976-77.
In exercise of the powers conferred by clause (v) of sub-section (23C) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies ” Shree Kavle Math Samsthan (Shree Gowdapadacharya Samsthan), Bombay ” for the purpose of the said section for and from the assessment year 1975-76.
In exercise of the powers conferred by clause (v) of sub-section (23C) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies ” Evangelical Lutheran Church in Madhya Pradesh ” for the purpose of the said section for and from the assessment year(s) 1974-75.
The provisions of Sections 144-A and 144-B of the Income-tax Act have come into force with effect from 1st January 1976. Instructions explaining the legal provisions contained in these sections have been issued already in Board’s Instruction No.907, dated the 24th December 1975. The following further instructions are issued prescribing the work-procedures, the non-statutory forms of the letters to be issued and the registers to be maintained, and the proformae of the periodical statements to be furnished to the Board.
Reference is invited to para 136 of the Minutes of the Commissioners’ Conference held from 9th to 11th May, 1976 wherein it was decided that the workload of current assessments should consist of cases in which returns were received voluntarily and those cases in which notices U/s. 139(2) were issued.
