Circular No. 393 – Income Tax I am directed to invite a reference to the Board’s Circular No. 368 [F. No. 275/24/83-IT(B)], dated 16-9-1983, wherein you were requested to issue necessary instructions for making deduction of income-tax at source from the payments of “Interest on Government securities” as prescribed in the Finance Act, 1983.
Notification No. S.O.3832-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 ” Churhat Childrens’ Welfare Society ” for the purpose of the said section for the period covered by the assessment years 1984-85 and 1985-86.
Notification No. S.O.3065-Income Tax In continuation of this office Notification No. 3659 (F. No. 203/219/80-ITA II), dated 17-9-80, 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)
Authentication of Cost Audit Report in cases where a firm of Cost Auditors is approved under U/s 233B (2) of the Companies Act, 1956 for conducting Cost Audit.
Circular No. 392 – Income Tax Section 6 provides that in computing the net wealth of (a) an individual or a Hindu undivided family not resident in India or resident but not ordinarily resident in India, or (b) a company not resident in India, during the year ending on the valuation date, the value of assets and debts located outside India should be excluded.
Notification No. S.O.616(E)-Income Tax In pursuance of clause (b) of rule 6 of Part A of the Fourth Schedule to the Income-tax Act, 1961 (43 of 1961), and in supersession of the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. S.O. 388(E), dated the 2nd June, 1983, the Central Government hereby fixes with immediate effect ten per cent., as the rate referred to in the said clause (b).
Notification No. S.O.3083-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 (iii) of sub-section (1) of section 35 of the Income-tax Act, 1961, read with rule 6 of the Income-tax Rules, 1962,
Notification No. S.O.3064-Income Tax In continuation of this office Notification No. 4182 (F. No. 203/128/81-ITA II), dated 20-8-81, 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)
Notification No. S.O.3063-Income Tax In continuation of this office Notification No. 5323 (F. No. 203/93/83-ITA II), dated 22-7-83, 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)
Notification No. S.O.3062-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 “Association” subject to the
