This notification contains Amendment to Income-tax Act carried out on September 17, 1979 not reproduced here as it is already contained in the body of the Act itself.
Circular No. 262-Income Tax It has been brought to the notice of the Central Board of Direct Taxes that notwithstanding the amendment of section 221 through section 53 of the Taxation Laws (Amendment) Act, 1975, adding specific Explanation to the effect that penalty under section 221 will be exigible even in a case where the tax is paid after the due date but before
In exercise of the powers conferred by section 245B of the Income-tax Act 1961 (43 of 1961) and in supersession of the notification of the Government of India in the Department of Revenue and Banking No. G.S.R. 310(E) dated the 30th April 1976, the Central Government hereby
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 Mission of Western Bengal for the purpose of the said section for a period of three assessment year 1977-78 to assessment year 1979-80.
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 R.C. Diocese of Palayamkottai for the purpose of the said section for assessment years 1977-78 1979-79 and 1979-80.
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 Shri Tulja Bhavani Mandir Trust, Tuljapur to be a place of public worship of renown throughout the State of Maharashtra for the purposes of the said section.
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 Srirangam Srimad Andavan Periasramam for the purpose of the said section for assessment year 1973-74 to 1979-80.
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 Arcot Lutheran Church Siloam for the purpose of the said section for assessment year 1977-78 1979-79 and 1979-80.
That the association shall send an annual report to the Indian Council of Social Science Research, New Delhi, showing the funds collected under the exemption and the manner in which the funds were utilized.
That the foundation shall send annual statement of accounts and annual report to the ICSSR as well as to the Commissioner of Income-tax showing the funds collected by them under the exemption and the manner in which the funds were utilized.
