Circular: No. 232-Income Tax Challans for the payment of (a) advance tax, (b ) tax deducted at source, and (c) self-assessment tax are filled in by the taxpayers or their representatives without getting them signed by the Income-tax Officers. The credit for the payment of tax is given on the basis of the counterfoil of the challan received by the Income-tax Officer from the
It is hereby notified for general information that the following scientific research programme has been approved for the period specified below for the purposes of sub-section (2A) of section 35 of the Income-tax Act, 1961, by the Indian Council of Medical Research, New Delhi.
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 Arulmigu Sethunarayana Perumal Temple, Watrap, Srivilliputhur Taluk, Ramanathapuram Distt., to be a place of public worship of renown throughout the State of Tamil Nadu 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 Bharatiya Vidya Bhavan for the purpose of the said section for and from the assessment year(s) 1971-72.
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 Amanat Construction Fund for the purpose of the said section for and from the assessment year 1966-67.
Circular No. 231-Income Tax The Finance (No. 2) Act, 1977 has introduced a new section 35CC under which companies and co-operative societies will be entitled to a deduction, in the computation of their taxable profits, of the expenditure incurred by them during the previous year on any programme of rural development. The deduction will be allowed only where the company or co-operative society has obtained
It is hereby notified for general information that the following scientific research programme has been approved for the period specified below for the purposes of sub-section (2A) of section 35 of the Income-tax Act, 1961, by the prescribed authority, the Indian Council of Medical Research, New Delhi.
It is hereby notified for general information that the institution mentioned below has been approved by the Central Board of Direct Taxes for the purposes of clause (a) of sub-section (2) of section 35D of the Income-tax Act, 1961, in respect of (a) Technological consultancy and (b) Engineering consultancy.
It is hereby notified for general information that the institution mentioned below has been approved by the Central Board of Direct Taxes for the purposes of clause (a) of sub-section (2) of section 35D of the Income-tax Act, 1961, in all the three consultancy fields, viz., Technological, Engineering & Management.
It is hereby notified for general information that the institution mentioned below has been approved by the Central Board of Direct Taxes for the purposes of clause (a) of sub-section (2) of section 35D of the Income-tax Act, 1961, in the three areas of consultancy service, viz., Technological consultancy, Engineering consultancy and Management consultancy.
