Notification No- S.O.1099 – 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 ” Institute of Rail Transport “, for the purpose of the said section for the period covered by the assessment years 1982-83 to 1985-86
Notification No- S.O.1204 – 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 makes the following correction in its Notification No. 5976 [F. No. 197A/27/82-IT(AI)], dated September 12, 1984
Notification No- S.O.1208 – Income Tax In continuation of this Office Notification No. 4788 (F. No. 203/169/80-ITA-II) dated July 7, 1982, it is hereby notified for general information that the institution mentioned below has been approved by the Department of Science and Technology, New Delhi, the prescribed authority for the purposes of clause (ii) of sub-section (1) of section 35 of the Income-tax Act, 1961, read with rule 6 of
Circular No. 409-Income Tax The issue regarding taxability of interest on cumulative deposit schemes of the private sector undertakings has been considered by the Board. The point for consideration is whether interest on cumulative deposit schemes would be taxable on accrual basis for each year during which the deposit is made or on receipt basis in the year of receiving the total interest
Circular No. 410-Income Tax Section 10(15 )(ii) provides for exemption from tax in respect of interest on various specified securities, interest on deposits in Post Office Savings Bank and bonus in respect of deposits under the Post Office Savings Bank (Cumulative Time Deposits) Rules, 1959.
Notification No- S.O.92(E) – Income Tax In pursuance of sub-clause (vi) of clause (2) of section 17 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby specifies that the rate of interest for the purposes of said sub-clause shall be simple interest at the rate ten per cent. per annum
Notification No- S.O.91(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
Notification No- S.O.848 – Income Tax In continuation of this office Notification No. 5183 (F. No. 203/40/83-ITA. II) dated May 18, 1983, it is hereby notified for general information that the institution mentioned below has been approved by the Department of Science and Technology, New Delhi, the prescribed authority for the purposes of clause (iii) of sub-section (1) of section 35 of the Income-tax Act, 1961, read with rule 6 of
Notification No- S.O.847 – Income Tax It is hereby notified for general information that the institution mentioned below has been approved by the Department of Science and Technology, New Delhi, the prescribed authority for the purposes of clause (ii) of sub-section (1) of section 35 of the Income-tax Act, 1961, read with rule 6 of the Income-tax Rules, 1962, under the category ” University ” subject to the following conditions
Notification No- S.O.65(E) – Income Tax Whereas certain draft rules further to amend the Income-tax Rules, 1962, were published with the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. S.O. 687(E), dated the 6th September, 1984, in the Gazette of India, Extraordinary, Part II, section 3, sub-section (ii), dated the 6th September, 1984, at pages 1—11, inviting objections and suggestions