Circular : No. 209 -Income Tax Section 244(1) provides that where a refund is due to the assessee as a result of any order passed in appeal, or other proceedings under the Act and the refund is not granted within a period of three months from the end of the month in which such order is passed, the assessee will be entitled to receive simple interest at 12 per cent per annum on the amount of the refund due from the
For the purposes of clause (b)(ii)(C), the final process of manufacture shall not be deemed to have been performed in any country in which no process other than the process of mixing, bottling, labelling, packing into retail containers or the like have been performed, but where the final process as aforesaid has been performed in the country in which the final process of manufacture has been performed, nothing herein shall render the cost of such process ineligible for inclusion in the computation of the fraction of the factory or works cost of the article in its finished state which represents expenditure on material produced and labour performed in that country.
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 Salvation Army 16 A Shankershat Road Poona for the purpose of the said section for and from the assessment year 1976-77.
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 the following institutions for the purpose of the said section for and from the assessment year 1973-74.
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.
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
Notification: S.O.2087 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 ” Sri Raja Rajeswar
Notification: S.O.1277 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 Bible Societ
Notification: S.O.1061 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 ” Shree Ran
Notification: S.O.1060 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 ” Shri Kashi Mutt S
