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Circular : No. 452-Income Tax Section 44AB, as inserted by the Finance Act, 1984, casts an obligation on every person carrying on business to get his accounts audited, if his total sales, turnover or gross receipts, as the case may be, exceed Rs. 40 lakhs in any previous year relevant to the assessment year commencing on 1-4-1985 or any subsequent assessment year.
Notification No. S.O.2235-Income Tax In exercise of the powers conferred by sub-clause (iv) of clause (23C) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies “The Cawasjee Jehangir Charitable Trust, Bombay” for the purpose of the said section for the period covered by the assessment years 1984-85 to 1986-87.
Notification No. S.O.2234-Income Tax In exercise of the powers conferred by sub-clause (iv) of clause (23C) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby makes the following amendment in its notification No. 6182, dated 2-4-1985. This notification contains Corrigendum to Income-tax Act, 1961 carried out on March 17, 1986 not reproduced here as it is already contained in the body of the Act itself
Notification No. S.O.2023-Income Tax In continuation of this office notification No. 5736 (F. No. 203/245/82-ITA. II) dated 31-3-1984, it is hereby notified for general information that the Institution mentioned below has been approved by the Department of Scientific & Industrial Research, New Delhi, the prescribed authority for the purposes of clause (iii) of sub-section (1) of section 35 (Thirty-five/One/Three) of the
