Notification No. S.O.1112-Income Tax In exercise of the powers conferred by clause (viii) of sub-section (1) of section 36 of the Income-tax Act, 1961, the Central Government hereby approves Technology Development and Information Company of India Limited, Leo Complex, 5th Floor, 44 and 45, Residency (Cross Road), Bangalore-560 025, as a company for the purpose of the said clause for the assessment years 1994-95 to 1996-97.
Circular No. 34/34/94-CX I am directed to state that after the introduction of invoice-based assessment procedure, a number of representations have been received from various quarters on the implementation of the new procedure. These representations have been examined and the following instructions for guidance.
