Circular No. 313-Income Tax Introduction 1. The Hotel-receipts Tax Bill, 1980, as passed by Parliament, received the assent of the President on 9th December, 1980 and has been enacted as the Hotel-receipts Tax Act, 1980 (54 of 1980). The Act imposes a special tax on the gross receipts of certain categories of hotels. Section 34 empowers the Board to make, subject to the control of the Central Government, rules
Notification No. S.O.2945 – Income Tax In continuation of this office Notification No. 2631/F. No. 203/90/78-ITA. (II) dated 2nd January, 1979, it is hereby notified for general information that the institution mentioned below has been approved by the Secretary, 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
Notification No. S.O.2745 – Income Tax It is hereby notified for general information that the institution mentioned below has been approved by the Indian Council of Medical Research, 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(ii) of the Income-tax Rules, 1962, under the category of ” scientific research association
Notification No. S.O.2744 – Income Tax In continuation of this office Notification No. 2053 (F. No. 203/121/77-ITA. II) dated 26-11-1977. It is hereby notified for general information that the institution mentioned below has been approved by the Indian Council of Social Science Research, the prescribed authority for the purposes of clause (iii) of sub-section (1) of section 35 of the Income-tax Act
Notification No. S.O.2743 – 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 purpose 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 of ” association ” in the area of other natural and
Notification No. S.O.676(E) – Income Tax In pursuance of clause (b) of rule 6 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. 615(E), dated the 27th October, 1978, the Central Government hereby fixes with immediate effect nine per cent. as the rate referred to in the said clause (b)
Circular No. 312 -Income Tax A large number of references have been received by the Board on the decision of the Income-tax Appellate Tribunal, Madras Bench, in the case of N.B. Tendolkar v. ITO [1980] 4 Taxman 129. In this decision the Tribunal has held that the amount received by an assessee on encashment of leave due to him is not taxable
Notification No. S.O.2846 – Income Tax In exercise of the powers conferred by clause (v) of sub-section (23C) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies Rama Sakti Mission for the purposes of the said section for the period covered by the assessment years 1979-80 to 1981-82
Circular No. 311-Income Tax Attention is invited to Board’s Circular, dated 2-3-1960 issued from F. No. 35/24/59-IT(A-I) on the above subject. A copy of this circular is enclosed for ready reference [printed here as Annex
Notification No. S.O.2742 – Income Tax It is hereby notified for general information that the institution mentioned below has been approved by the Indian Council of Medical Research, 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(ii) of the Income-tax Rules, 1962, under the category of ” scientific research association
