Notification: S.O.2046 Central Government hereby notifies The Society of the Franciscan Brothers, Kotagiri for the purpose of the said section for and from the assessment year(s) 1975-76.
Circular : No. 239-Income Tax Section 8(2) of the Additional Emoluments (Compulsory Deposit) Act, 1974 provides that for the purposes of computing the total income under the Income-tax Act, the amount repaid to an individual is deemed to be salary paid in arrears and the provisions of section 89(1) of the Income-tax Act shall apply.
Notification: S.O.2667 The Department of Revenue hereby amend the Notification No. 593 (F. No. 203/13/74–ITA–II) dated 17-4-1974 as under : This notification contains Corrigendum to Income-tax Act, 1961 carried out on May 15, 1978 not reproduced here as it is already contained in the body of the act itself
Notification: S.O.2399 It is hereby notified for general information that the institution mentioned below has been approved by the Secretary, 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(iv) of the Income-tax Rules, 1962, under the category ” Association ” in the area of other natural or applied sciences, subject to the following conditions :–
Notification: S.O.2398 It is hereby notified for general information that the following scientific research has been approved for the period specified below for the purposes of sub-section (2A) of section 35 of the Income-tax Act, 1961, read with rule 6(iv) of the Income-tax Rules, 1962, by the Secretary, Department of Science and Technology, New Delhi.
Notification: S.O.2223 It is hereby notified for general information that the institution mentioned below has been approved by the Indian Council of Medical Research, 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 “Scientific Research Association” in the field
Notification: G.S.R.631In pursuance of the provisions of section 280D of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies that annuity deposits made or recovered during the year 1978-79 shall bear interest at the rate of 4 1/4 per cent. (approximately) per annum.
Notification: S.O.2222 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,
Circular : No. 238-Income Tax In continuation of this Department’s Circular : No. 228 [F.No. 275/21/77-IT(B)], dated 14-7-1977 a copy of the draft circular letter setting out the rates at which income-tax and surcharge should be deducted from interest on Government securities after March 31, 1978 is forwarded herewith.
Notification: S.O.1789 Central Government hereby notifies Arulmigu Chinthamoninathaswami Temple, Vasudevanallur, for the purpose of the said section for and from the assessment year(s) 1975-76.
