Notification No. S.O.1271 – 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 ‘Shri Shiva Balayogi Maharaj Trust, Bangalore’ for the purpose of the said section for the period covered by assessment years 1980-81 to 1981-82
Notification No. S.O.1270 – 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 Bombay Xaverian Corporation Pvt. Ltd., Bombay,’ for the purpose of the said section for the period covered by assessment years 1978-79 to 1981-82.
Notification No. S.O.1270 – 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 “Asthika Samaj (Kodhu Guruvayoor), Bombay” for the purpose of the said section for the period covered by assessment years 1978-79 to 1981-82.
Notification No. S.O.1025 – 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 Indian People’s Famine Trust for the purpose of the said section for the period covered by assessment years 1981-82 to 1982-83.
Notification No. S.O.1084 – 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 ‘Arulmigu Palamuthirsolai Murugan Temple’, 5, Vallabbhai Road, Chockikulam, Madurai, to be a place of public worship of renown throughout the State of Tamil Nadu.
Notification No. S.O.1024 – 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 Ahmedabad Textile Mills Foundation for the purpose of the said section for the period covered by assessment years 1977-78 to 1981-82.
Circular No. 293 -Income Tax Section 2 of the UN (Privileges and Immunities) Act, 1947, read with section 18, clause (b) of article V of the Schedule thereto, inter alia, grants exemption from taxation to salaries and emoluments paid by the United Nations to its officials. The question whether pension received by the erstwhile officials of the United Nations from it would be exempt from income-tax was considered by the Karnataka High Court in the case of CIT v. K. Ramaiah [1980] 126 ITR 638
Notification No. S.O.1365 – Income Tax It is hereby notified for general information that the institution mentioned below has been approved by the Indian Council of Medical Research, 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(ii) of the Income-tax Rules, 1962, under the category of
Notification No. S.O.1363 – Income Tax In continuation of this Department’s notification No. 2468 (F. No. 203/94/78-ITA. II), dated 11-8-1979, it is hereby notified for general information that the institution mentioned below has been approved by the Indian Council of Medical Research, New Delhi, the prescribed authority for the purposes of clause (ii) of sub-section (1)
Notification No. S.O.1362 – Income Tax 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 Income-tax Act, 1961, subject to the following conditions