Circular No. 382 – Income Tax Clauses (vi ) and (vii) have been inserted in sub-section (1) of section 9 by the Finance Act, 1976, with effect from 1-6-1976. As a result, income by way of royalties and fees for technical services is deemed to accrue or arise in India in the cases specified under these provisions.
Notification No. S.O.2076-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 “Theosophy Company (India) Pvt. Ltd., Bombay ” for the purpose of the said section for the period covered by the assessment years 1982-83 to 1984-85.
Notification No. S.O.2075-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 “Centre for Social Studies, Surat” for the purpose of said section for the period covered by the assessment years 1982-83 to 1984-85.
Notification No. S.O.2074-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 “Deva Vanee Mandiram, Bombay” for the purpose of the said section for the period covered by the assessment years 1982-83 to 1984-85.
Notification No. S.O.2073-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 “Sri Ramakrishna Ashram, Nimpith” for the purpose of the said section for the period covered by the assessment years 1985-86 to 1987-88.
Circular No. 381 – Income Tax Whereas relief under clause (i) of sub-section (1) of section 33 of the Estate Duty Act, 1953 (34 of 1953), in respect of any one building in the occupation of a Ruler declared by the Central Government as his official residence under paragraph 13 of the Merged States (Taxation Concessions) Order, 1949
Notification No. S.O.2077-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 “Navajbai Ratan Tata Trust, Bombay” for the purpose of the said section for the period covered by the assessment years 1983-84 to 1985-86.
Notification No. S.O.2072-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 “District Rural Development Agency, Ahmedabad” for the purpose of the said section for the period covered by the assessment years 1983-84 to 1985-86.
Notification No. S.O.1556-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 Chavo Satiji Trust, Jhunjhunu” , for the purpose of the said section for the period covered by the assessment years 1982-83 to 1984-85.
Notification No. S.O.1555-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 “Sri Guruvayoorappan Asthika Samajam, Madras”, for the purpose of the said section for the period covered by the assessment years 1984-85 and 1985-86.
