Notification No- S.O.522 – 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 purposes 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
Notification No- S.O.1202 – Income Tax 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 ” the Sri Swayam Prakasa Eswarar Temple, Kattummannar Koil, Tamil Nadu ” to be a place of public worship of renown throughout the State of Tamil Nadu.
Notification No. S.O.952(E)-Income Tax In exercise of the powers conferred by section 295 of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby makes the following rules further to amend the Income-tax Rules, 1962, namely :– This notification contains Amendments to Income-tax Rules carried out on 21st December, 1984 not reproduced here as it is already contained in the body of the rules itself.
Notification No. S.O.9-Income Tax In continuation of this Office Notification No. 4007 (F. No. 203/69/79-ITA-II) dated June 3, 1981, 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 purposes of clause (ii) of sub-section (1) of section 35 of the Income-tax Act, 1961, read with rule 6 of
Notification No. S.O.2858-Income Tax In exercise of the powers conferred by sub-clause (iv) of clause (23C) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies ” Sir Hormusji Nowroji Mody (of Hong Kong) and Lady Manekbhai Mody Charity Trust “, for the purpose of the said section for the period covered by the assessment years 1985-86 to 1987-88.
Notification No. S.O.1100-Income Tax In exercise of the powers conferred by sub-clause (iv) of clause (23C) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies ” World Wildlife-Fund India, Bombay “, for the purpose of the said section for the period covered by the assessment years 1985-86 to 1987-88.
Circular No. 403 – Income Tax An assessee is entitled under section 36(1)(iv) of a deduction of any sum paid as an employer by way of contribution towards an approved superannuation fund subject to such limits as may be prescribed by the Board or such conditions as the Board may think fit to specify.
Notification No. S.O.519-Income Tax In exercise of the powers conferred by sub-clause (v) of clause (23C) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies ” Federation of the Parsi Zoreastran Anjumans of India “, for the purpose of the said section for the period covered by the assessment years 1984-85 to 1986-87
Circular No. 402 – Income Tax As a consequence of the amendment of section 263, by section 47 of the Taxation Laws (Amendment) Act, 1984, the limitation for passing an order under section 263 will, in view of general principles of interpretation of statutes, stand extended in cases where the period of limitation originally laid down
Notification No. S.O.4473-Income Tax In exercise of the powers conferred by sub-clause (v) of clause (23C) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies ” Shri Krishna Janmasthan Seva-Sansthan, Mathura ” for the purpose of the said section for the period covered by the assessment years 1985-86 to 1987-88.