This notification is effective for a period of This notification is effective for a period two years from 1-4-79 to 31-3-1981. for a period of two years from 18-7-1979 to 17-7-1980.
Circular : No. 259 -Income Tax The Board had an occasion to consider the question whether the development rebate reserve created in respect of a particular machinery or plant in the year of installation or use and/or in the year or years subsequent thereto, to the extent of availability of book profits, can be taken into account for the purposes of section 34(3)( a) in the year or years of actual allowance of the development rebate
Whether ITAT was justified in allowing depreciation even though the particulars were not furnished in the appropriate part of the return of income but they were furnished in the course of the assessment proceedings before the Income-tax Officer at the latter’s requisition ?
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 Anjuman-e-Islamiah Kurnool for the purpose of the said section section for and from the assessment year(s) 1977-78.
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 Khemisatiji Mandir Trust Jhunjhunu for the purpose of the said section for and from the assessment year(s) 1975-76.
Where the declarant is a firm by the managing partner thereof or where for any unavoidable reason such managing partner is not able to sign the declaration or where there is no managing partner as such by any partner thereof not being a minor.
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 Manav Seva Sang Virndaban for the purpose of the said section section for and from the assessment year(s) 1977-78.
In exercise of the powers conferred by clause (iv) of sub-section (23C) of section 10 of the Income-tax Act, 1961 (43 of 1961) the Central Government hereby notifies Sardar Vallabhbhai Patel Memorial Society Ahmedabad for the purpose of the said section for the assessment year(s) 1979-80.
That the institution will furnish annual returns of its scientific research activities to the Council for each financial year by 15th May each year at the latest in such form as may be laid down and intimated to them for this purpose.
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 The Malankara Orthodox Syrian Chruch for the purpose of the said section section for and from the assessment year 1973-74.
