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Circular: No. 447-Income Tax The Central Board of Direct Taxes had occasion to consider the question whether the award received by a sportsman, who is not a professional, will be taxable in his hands or not. In the case of a sportsman, who is a professional, the award received by him will be in the nature of a benefit in exercise of his profession
Notification No. S.O.648-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 ” Delhi Catholic Archdiocese ” for the purpose of the said section for the period covered by the assessment years 1984-85 to 1987-88.
Notification No. S.O.647-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 ” Govind Bhawan Karyalaya, Calcutta ” for the purpose of the said section for the period covered by the assessment years 1985-86 to 1987-88.
