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Notification No. 68-Income Tax In exercise of the powers conferred by the sub-clause (iv) of clause (23C) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies that any income received by any person on behalf of “Krishnamurthy Foundation India, Chennai” (hereinafter referred to as the ‘Institution’) shall not be included in the total income of such person as assessable for
this notification will not apply in relation to any income being profits and gains of business, unless the business is incidental to the attainment of the objectives of the Institution and separate books of account are maintained in respect of such business
this notification will not apply in relation to any income being profits and gains of business, unless the business is incidental to the attainment of the objectives of the Institution and separate books of account are maintained in respect of such business
If the manufacturer of the food preparations produces a certificate from an officer not below the rank of the Deputy Secretary to the Government of India or not below the rank of the Deputy Secretary to the State Government concerned to the effect that such food preparations have been distributed free to the economically weaker sections of the society under a programme duly approved by the Central Government or the State Government concerned.
Any application or document or notice or declaration or statement required to be made or. .filed or furnished or sent or given, as the case may be, by any person under these regulations may also he made or filed or furnished or sent or given, as the case may be, in the electronic manner.
