Circular No. 353 – Income Tax The Madras High Court has, in the case of G.D. Narendra v. CED [1972] 85 ITR 647, held that relief under section 50 in respect of court fee paid, cannot be denied solely on the ground that the limitation under section 61 for rectification of estate duty assessment has expired. Section 50 casts a statutory obligation upon the Controller to allow such relief and the time limit specified in section 61 has no application in such cases.
Circular No. 356 -Income Tax Section 80RRA was inserted with effect from 1-4-1975 by the Finance Act, 1975. Under this section, a resident Indian citizen receiving the remuneration from the Government of a foreign State or a foreign enterprise or any association or body established outside India for any service rendered
Notification No- S.O.1719 – Income Tax 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 Jiv Prakash Vidyapeeth for the purpose of the said section for the period covered by the assessment years 1980-81 to 1982-83
Notification No- S.O.1720 – Income Tax 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 Catholic Church, Jhagadia for the purpose of the said section for the period covered by the assessment years 1979-80 to 1982-83
Notification No- S.O.2663 – 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 Kasturba Health Society, for the purpose of the said section for the period covered by the assessment years 1982-83 and 1984-85
Notification no- S.O.2662 – 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 Bhai Vir Singh Sahitya Sadan, New Delhi, for the purpose of the said section for the period covered by the assessment years 1983-84 and 1984-85.
Notification No- S.O.1664 – Income Tax 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 Sisters of Charity of Sts. Bartholomea and Vincenza Education Society of Secunderabad Province for the purpose of the said section for the period covered by the
Notification No- S.O.154(E) – Income Tax In pursuance of clause (b) of the Explanation to section 72A of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby makes the following further amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. S.O. 710(E), dated the 11th October, 1977, namely
Notification No- S.O.3758 – Income Tax In continuation of this office notification No. 3064 (F. No. 203/108/79–ITA. II), dated 9-11-1979, 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
Notification No- S.O.3600 – Income Tax 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
