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Circular No. 432-Income Tax Filing of return of income – New assessee – Declaration of substantial income in the initial assessment year – Effect thereof in earlier years— 1. The Finance Act, 1985 has, with the objective of securing better tax compliance, simplified the direct tax laws and rationalised the rates of personal income-tax. The department is also accepting all returns of income filed by non-corporate
Notification No.S.O.5197 – Income Tax In continuation of this office Notification No. 4580 (F. No. 203/58/82-ITA. II) dated 19-4-1982, it is hereby notified for general information that the Institution mentioned below has been approved by the Department of Science & Technology, New Delhi, the prescribed authority for the purposes of clause (ii) of sub-section (1) of section 35 (Thirty-five/one/two) of the Income-tax Act
Notification No.S.O.5196 – Income Tax In continuation of this office Notification No. 4246 (F. No. 203/7/81-ITA. II) dated 23-9-1981, it is hereby notified for general information that the Institution mentioned below has been approved by the Department of Science & Technology, New Delhi, the prescribed authority for the purposes of clause (iii) of sub-section (1) of section 35 of the Income-tax Act, 1961, read with rule 6 of
Notification No.S.O.5195 – Income Tax In continuation of this office Notification No. 4439 (F. No. 203/202/81-ITA. II) dated 25-1-1982, it is hereby notified for general information that the Institution mentioned below has been approved by the Department of Science & Technology, New Delhi, the prescribed authority for the purposes of clause (iii) of sub-section (1) of section 35 (Thirty-five/one/three) of the Income-tax Act
