Circular No. 403 - Income Tax -
Circular No. 403 - Income Tax An assessee is entitled under section 36(1)(iv) of a deduction of any sum paid as an employer by way of contribution towards an approved superannuation fund subject to such limits as may be prescribed by the Board or such conditions as the Board may think fit to specify....
Notification No. S.O.519-Income Tax -
Notification No. S.O.519-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 " Federation of the Parsi Zoreastran Anjumans of India ", for the purpose of the said section for the period covered by the assessment year...