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Circular No. 382 – Income Tax Clauses (vi ) and (vii) have been inserted in sub-section (1) of section 9 by the Finance Act, 1976, with effect from 1-6-1976. As a result, income by way of royalties and fees for technical services is deemed to accrue or arise in India in the cases specified under these provisions.
Notification No. S.O.2076-Income Tax In exercise of the powers conferred by sub-clause (iv) of clause (23C) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies “Theosophy Company (India) Pvt. Ltd., Bombay ” for the purpose of the said section for the period covered by the assessment years 1982-83 to 1984-85.
Notification No. S.O.2075-Income Tax In exercise of the powers conferred by sub-clause (iv) of clause (23C) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies “Centre for Social Studies, Surat” for the purpose of said section for the period covered by the assessment years 1982-83 to 1984-85.
Notification No. S.O.2074-Income Tax In exercise of the powers conferred by sub-clause (iv) of clause (23C) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies “Deva Vanee Mandiram, Bombay” for the purpose of the said section for the period covered by the assessment years 1982-83 to 1984-85.
Notification No. S.O.2073-Income Tax In exercise of the powers conferred by sub-clause (iv) of clause (23C) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies “Sri Ramakrishna Ashram, Nimpith” for the purpose of the said section for the period covered by the assessment years 1985-86 to 1987-88.