Notification: S.O.1979 Central Government hereby notifies Arogyavaram Development Society for the purpose of the said section for and from the assessment year(s) 1975-76.
Section(s) Referred: 132 ,132(11) In exercise of the powers conferred by sub-section (11) of section 132 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies every Commissioner, for the purpose of passing orders on applications against any order made under sub-section (5) of the said section by an Inspecting Assistant Commissioner, empowered under sections 125 and 125A of the said Act, in respect of any person within the jurisdiction of the said Commissioner.
Notification: S.O.2466 In exercise of the powers conferred by clause (v) sub-section (23C) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby not
Circular No.240 – Income Tax The rates of income-tax for the assessment year 1978-79 in the case of all categories of taxpayers (corporate as well as non-corporate) are specified in Part I of the Schedule to the Finance Act, 1978. These rates are the same as those specified in Part III of the First Schedule to the Finance (No. 2) Act, 1977 for the purposes of computation of advance tax; deduction of tax at source
Notification: S.O.2046 Central Government hereby notifies The Society of the Franciscan Brothers, Kotagiri for the purpose of the said section for and from the assessment year(s) 1975-76.
Circular : No. 239-Income Tax Section 8(2) of the Additional Emoluments (Compulsory Deposit) Act, 1974 provides that for the purposes of computing the total income under the Income-tax Act, the amount repaid to an individual is deemed to be salary paid in arrears and the provisions of section 89(1) of the Income-tax Act shall apply.
Notification: S.O.2667 The Department of Revenue hereby amend the Notification No. 593 (F. No. 203/13/74–ITA–II) dated 17-4-1974 as under : This notification contains Corrigendum to Income-tax Act, 1961 carried out on May 15, 1978 not reproduced here as it is already contained in the body of the act itself
Notification: S.O.2399 It is hereby notified for general information that the institution mentioned below has been approved by the Secretary, the Department of Science & 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(iv) of the Income-tax Rules, 1962, under the category ” Association ” in the area of other natural or applied sciences, subject to the following conditions :–
Notification: S.O.2398 It is hereby notified for general information that the following scientific research has been approved for the period specified below for the purposes of sub-section (2A) of section 35 of the Income-tax Act, 1961, read with rule 6(iv) of the Income-tax Rules, 1962, by the Secretary, Department of Science and Technology, New Delhi.
Notification: S.O.2223 It is hereby notified for general information that the institution mentioned below has been approved by the Indian Council of Medical Research, 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” in the field