Circular No. 401 – Income Tax Attention is invited to paragraph 35 of Circular No. 387, dated 6-7-1984, containing the Explanatory Notes on the provisions relating to Direct Taxes in the Finance Act, 1984.
Notification No. S.O.3827-Income Tax In continuation of this Office Notification No. 4947 (F. No. 203/81/82-ITA. II), dated 14-10-82, it is hereby notified for general information that the institution mentioned below has been approved by the Department of Science and Technology, New Delhi, the prescribed authority for the purposes of clause (ii) of sub-section (1) of section 35 of the Income-tax Act, 1961, read with rule 6 of
Circular No. 400-Income Tax Section 10(21 ) provides for grant of exemption to any income of a scientific research association approved for the time being for the purposes of section 35(1)(ii) which is applied solely to the purposes of that association.
Circular No. 398 – Income Tax Section 10(23) provides for the grant of exemption from tax to any income of an association or institution established in India having as its object the control, supervision, regulation or encouragement in India of the games of cricket, hockey, football, tennis or such other games or sports as the Central Government
Circular No.399 – Income Tax The Estate Duty (Amendment) Bill, 1984 as passed by the Parliament, received the assent of the President on August 23, 1984, and has been enacted as Act No. 53 of 1984. This circular explains the substance of the provisions contained in the Estate Duty (Amendment) Act, 1984
Notification No. S.O.3411-Income Tax In exercise of the powers conferred by sub-clause (v) of clause (23C) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies ” Malankara Syrian Kannya Chruch, Chingavanam, Kottayam “, for the purpose of the said section for the period covered by the assessments year 1984-85 to 1986-87.
Notification No. S.O.3826-Income Tax It is hereby notified for general information that the institution mentioned below has been approved by the Department of Science and Technology, New Delhi, the prescribed authority for the purposes of clause (ii) of sub-section (1) of section 35 of the Income-tax Act, 1961, read with rule 6 of the Income-tax Rules, 1962, under the category ” Association ” subject to the following
Notification No. S.O.3825-Income Tax It is hereby notified for general information that the institution mentioned below has been approved by the Department of Science and Technology, New Delhi, the prescribed authority for the purposes of clause (ii) of sub-section (1) of section 35 of the Income-tax Act, 1961, read with rule 6 of the Income-tax Rules, 1962, under the category ” Association ” subject to the following conditions
Notification No. S.O.3841-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 ” Institution of chemists (India) ” for the purpose of the said section for the period covered by the assessment years 1983-84 to 1985-86.
Notification No. S.O.3840-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 ” Vivekananda Rock Memorial and Vivekananda Kendra ” for the purpose of the said section for the period covered by the assessment years 1983-84 to 1985-86.
