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
