Notification No. S.O.492(E)-Income Tax In exercise of the powers conferred by section 115K and by section 295 of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby makes the following rules further to amend to the Income-tax Rules, 1962, namely
Notification No. S.O.1953-Income Tax In pursuance of sub-clause (ii) of clause (a) of the Explanation to section 80HHA of the Income-tax Act, 1961 (43 of 1961), the Central Government, having regard to the stage of development (including the extent of and scope for, urbanisation) of the areas concerned and other relevant considerations, specifies the areas shown in column (3) of
In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), read with sub-section (3) of section 44 of the Finance Act, 1985 (32 of 1985), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts all goods specified in the Fifth Schedule to the second mentioned Act from the whole of the additional duty of customs leviable thereon under sub-section (1) of section 44 of the said second Act.
In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts goods imported into India, against an Advance Customs Clearance Permit (hereinafter referred to as the said permit) issued on or before 31st March, 1995 under para 58 of the Export and Import Policy 1 April 1992 – 31 March 1997, from the whole of the duty of customs leviable thereon which is specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) and from the whole of the additional duty leviable thereon under section 3 of the said Customs Tariff Act, subject to the following conditions, namely.
We hereby declare that no benefit, under rule 191A/ 191B, as in force immediately before the 1st October, 1994, or rule 12(l)(b) or rule 13(l)(b) of the Central Excise Rules, 1944, except for the benefit under Notification No. 49/94-C.E. (N.T.), dated the 22nd September, 1994, has been availed in respect of exports made under this DEEC.
Provided that in the case of electronic goods and all kinds of writing instruments (including gift sets and refills/nibs), all export items covered by one serial number in the Standard Input Output and Value Addition norms as contained in Handbook of Procedures, 1992-97, Volume-11, published, vide Public Notice No. 121(PN)/92-97, dated the 31st March, 1993, of the Government of India in the Ministry of Commerce, shall be deemed to be single export product.
Notification No. S.O.344(E)-Income Tax In exercise of the powers conferred by clause (a) of sub-section (2) of section 194H of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby makes the following amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. S.O. 114(E), dated 6th Februrary
Manufacture or production of goods and includes packaging machinery and equipment, refractories, refrigeration equipments, power generating sets, machine tools, catalysts for initial charge required for and imported alongwith capital equipments, equipments and instruments for testing, research and development, quality and pollution control.
Notification No. S.O.273(E)-Income Tax In exercise of the powers conferred by section 295 of the Income-tax Act, 1961 (43 of 1961), and rule 92 of the Second Schedule to that Act, the Central Board of Direct Taxes hereby makes the following rules further to amend the Income-tax (Certificate Proceedings) Rules, 1962
Notification No. S.O.244(E)-Income Tax In exercise of the powers conferred by clause (b) of the Explanation to section 35AC of the Income-tax Act, 1961 (43 of 1961), the Central Government on the recommendations of the National Committee hereby specifies the project of Sri Sathya Sai Medical Trust, Anantpur (Andhra Pradesh) for the establishment of the Urology
