Notification No- S.O.168 – Income Tax 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 Solatium Fund Authority for the purpose of the said section for the period covered by the assessment years 1982-83 to 1984-85.
Circular No. 371 – Income Tax The issue regarding taxability of interest on cumulative deposit scheme announced by Government undertakings has been considered by the Board. The point for consideration is whether interest on cumulative deposit scheme would be taxable on accrual basis for each year during which
All the partners of the firm are practicing cost accountants within the meaning of Section 6 and 7 of the Cost and Works Accountants Act, 1959,
Circular No. 368 – Income Tax I am directed to invite a reference to the Board’s Circular No. 348 [F. No. 275/19/82-IT(B)], dated 16-8-1982, wherein you were requested to issue necessary instructions for making deduction of income-tax at source from the payments of “Interest on Government securities” as prescribed in the Finance Bill, 1982.
Notification No- S.O.825(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
Notification No- S.O.255 – Income Tax In continuation of this office Notification No. 4177 (F. No. 203/129/81-ITA. II) dated 20-8-81, it is hereby notified for general information that the institution mentioned below has been approved by 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 of the Income-tax Rules, 1962, under the category ” Association ” in the area of other natural and applied sciences subject to the
Notification No- S.O.161- Income Tax In continuation of this office Notification No. 3474 (F. No. 203/155/80-ITA. II), dated 16-6-80, it is hereby notified for general information that the institution mentioned below has been approved by 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 of the Income-tax Rules, 1962, under the category ” Association ” in the area of other natural and applied sciences subject to the
Notification No- S.O.4304 – Income Tax It is hereby notified for general information that the validity of Notification No. 648 (F. No. 203/47/74-ITA. II), dated 19-6-1974, issued by the Ministry of Finance (Department of Revenue and Insurance) granting approval to the Tata Energy Research Institute, New Delhi, under section 35(1)(ii) of the Income-tax Act, 1961, is hereby restricted up to 31-3-1984
Notification No- S.O.4487 – Income Tax In continuation of this Office Notification No. 4632 (F. No. 203/210/81-ITA. II), dated 24-5-82, it is hereby notified for general information that the institution mentioned below has been approved by the Department of Science & Technology, New Delhi, the prescribed authority for the purposes of clause (iii) of sub-section (1) of section 35 of the Income-tax Act, 1961, read with rule 6 of
Notification No- S.O.4486 – Income Tax In continuation of this Office Notification No. 4179 (F. No. 203/146/80-ITA. II), dated 20-8-81, it 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
