Circular No. 306 -Income Tax Instances of delay in giving credit to the taxpayers for the payment of direct taxes have been brought to the notice of the Board where such payments are made at a place other than the place of assessment of the taxpayer. The delay is generally due to the time taken in the departmental copy of the receipted challan reaching the Income-tax Officer concerned
Notification No. S.O.2566 – Income Tax It is hereby notified for general information that the institution mentioned below has been approved by the Secretary, 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(iv) of the Income-tax Rules,
Notification No. S.O.2438 – Income Tax In continuation of this office Notification No. 2955 (F. No. 203/41/79/ITA.II) dated 2-8-79, it is hereby notified for general information that the institution mentioned below has been approved by the Secretary, Department of Science & Technology, New Delhi, the prescribed authority for the purpose of clause (ii) of sub-section (1) of
Notification No. S.O.2437 – Income Tax In continuation of this office Notification No. 2226 (F. No. 203/49/77–II) dated 23-3-1978, it is hereby notified for general information that the institution mentioned below has been approved by the Indian Council of Social Science Research, the prescribed authority for the purposes of clause (iii) of sub-section (1) of section 35 of the
Circular No. 305-Income Tax Attention is invited to the Board’s Circular No. 259, dated 11-7-1979 [Sl. No. 274, p. 1.617 post] regarding the creation of statutory reserve under section 34(3)(a) in connection with the claim of development rebate under section 33. It was stated in the circular referred to above that the condition for creation of the requisite reserve would stand satisfied if the sum total of the reserves
Notification No. S.O.2565 – 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 ” Sri Amareswara Swamy Temple, Amaravati, Mangalagiri Taluk, Guntur District ” to be a place of public worship of renown throughout the State of Andra Pradesh
Notification No. S.O.2436 – Income Tax It is hereby notified for general information that the institution mentioned below has been approved by the Secretary, 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(iv) of the Income-tax Rules
Notification No. S.O.2564 – Income Tax In continuation of the office notification No. 2709 (F.No. 203/29/75–ITA. II) dated 2-2-1979, it is hereby notified for general information that the institution mentioned below has been approved by the Indian Council Social Science Research, the prescribed authority for the purposes of clause (iii) of sub-section (1) of section 35 of the
Notification No. S.O.2435 – Income Tax It is hereby notified for general information that the institution mentioned below has been approved by the Secretary, 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(iv) of the Income-tax Rules,
Notification No. S.O.2045 – 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 Sree Padmanabhaswamy Temple, Trivandrum for the purpose of the said section for the period covered by the assessment years 1966-67 to 1981-82
