Notification No. S.O.320-Income Tax In supersession of this Office Notification No. S.O. 267, dated 31-1-1961, it is hereby notified for general information that the institution mentioned below has been approved by the prescribed authority, the Secretary, Department of Scientific and Industrial Research for the purposes of clause (ii) of sub-section (1) of section 35 (Thirty-five/one/two) of the Income-tax Act, 1961 up to 31-1-1988 in the category of “Scientific Research Association”.
Notification No. S.O.1(E)-Income Tax In exercise of the powers conferred by section 295 of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby makes the following rules further to amend the Income-tax Rules, 1962, namely :– This notification contains Amendment to Income-tax (Amendment) Rules, 1986 carried out on 3rd January, 1986 not reproduced here as it is already contained in the body of the rules itself.
Notification No. S.O.552-Income Tax In continuation of this Office Notification No. 5750 (F. No. 203/86/84-ITA. II) dated 7-4-1984, 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.551-Income Tax 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, 1961, read with rule 6 of the Income-tax Rules, 1962, under the category “University” subject
Notification No. S.O.479-Income Tax In continuation of this office Notification No. 5763/F. No. 203/80/84-IT (A.II) dated 23-4-1984, 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.321-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 “Sree Saptashrung Niwasini Devi Trust, Nasik”, for the purpose of the said section for the period covered by the assessment years 1985-86 to 1987-88.
Circular No. 446-Income Tax In exercise of the powers conferred by clause (b) of sub-section (2) of section 119 of the Income-tax Act, 1961, the Central Board of Direct Taxes hereby order that, in all cases an otherwise valid refund claim under section 237 of the Income-tax Act, 1961 is filed by an assessee after the expiry of the statutory time limit as prescribed under section 239 of the Act, the Income-tax Officer, having
Circular No. 445-Income Tax Under section 17 of the Income-tax Act, 1961, provision of free medical facilities or reimbursement of medical expenses by an employer is treated as a perquisite in the hands of the employee. According to the existing instructions which are effective from the assessment year 1984-85, reimbursement of medical expenses to an employee/provision of medical facilities by an employer
This notification contains Amendment to Income-tax (Ninth Amendment) Rules, 1985 carried out on 31st December, 1985 not reproduced here as it is already contained in the body of the rules itself.
That the said Association will apply to the Central Board of Direct Taxes, Ministry of Finance (Department of Revenue), New Delhi, three months in advance before the expiry of the approval for further extension. Applications received after the date of expiry of approval are liable to be rejected.
