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 ” Greater Calcutta Leprosy Treatment & Health Education Scheme, Calcutta “, for the purpose of the said section.
The All India Institute of Medical Sciences, New Delhi, where the above programme has been sponsored has been approved for the purpose of section 35(1)(ii) by Notification No. 1174 (F. No. 203/183/75-IT AII) dated 24-12-1975.
It is hereby notified for general information that the approval given under section 35(1)(ii) of the Income-tax Act, 1961, to Sadiq Memorial Agricultural University, Srinagar (J & K), by Notification No. 878 (F. No. 203/39/75-ITA. II) dated 18th April, 1975, is withdrawn with effect from 18th April, 1975, on the recommendation of the prescribed auhority, the Indian Council of Agricultural Research, New Delhi.
It is hereby notified for general information that the following scientific research programme has been approved for the period specified below for the purpose of sub-section (2A) of section 35 of the Income-tax Act, 1961.
It is hereby notified for general information that the association mentioned below has been approved by the Secretary, 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, subject to the following conditions
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, subject to the following conditions
In exercise of the powers conferred by sub-section (2)(b) of section 80G of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies Sri Sakthi Vinayaga Temple Trust, Kalinga Colony, Sir P.T. Rajan Road, K.K. Nagar, Madras-600 078, to be a place of public worship of renown throughout the State of Tamil Nadu for the purposes of the said section.
It is hereby notified for general information that the institution mentioned below has been approved by the Central Board of Direct Taxes for the purposes of clause (a) of sub-section (2) of section 35D of the Income-tax Act, 1961.
It is hereby notified for general information that the institution mentioned below has been approved by the Central Board of Direct Taxes for the purposes of clause (a) of sub-section (2) of section 35D of the Income-tax Act, 1961.
Circular : No. 213 -Income Tax Section 32A, introduced by the Finance Act, 1976, provides for a deduction at a specified rate by way of investment allowance in respect, inter alia, of machinery or plant installed after 31st March, 1976, for the purposes of business of construction, manufacture or production of any one or more of the articles or things specified in the list in the Ninth Schedule to the Income-tax Act. Item No. 21 of