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.
