In the case of consumable stores other than those specified in clause (a) such of other stores are likewise kept under Customs seal: Provided that if the proper officer is satisfied that it is not practicable so to do, he may, after taking inventory of such other stores, allow them to remain on board without being put under Customs seal.
Exporter to furnish information regarding Short-Export.- If any goods mentioned in a shipping bill or bill of export and cleared for exportation are not exported, the exporter shall, within seven days, from the date of departure of the conveyance by which such goods were intended to be exported.
Accessories of and spare parts and maintenance or repairing implements for, any article, when imported along with that article shall be chargeable at the same rate of duty as that article, if the proper officer is satisfied that in the ordinary course of trade :- (i) such accessories, parts and implements are compulsorily supplied along with that article.
Notification: S.O.3142 Section(s) Referred: 230 ,230(1) Statute: INCOME TAX Date of Issue: 4/10/1962 In exercise of the powers conferred by sub-section (1) of section 230 of the INCOME-TAX ACT, 1961 (43 of 1961), the Central Government hereby makes the following further amendment to the notification of the Government of India in the Ministry of Finance (Revenue Division) No. S.R.O. 961, dated the 25th May, 1953, namely : This notification contains amendments to Income-tax Act, carried out on 4th October, 1962, not reproduced here as it is already contained in the body of the act itself In exercise of the powers conferred by sub-section (1) of section 230 of the INCOME-TAX ACT, 1961 (43 of 1961), the Central Government hereby makes the following further amendment to the notification of the Government of India in the Ministry of Finance (Revenue Division) No. S.R.O. 961, dated the 25th May, 1953, namely : This notificatio
In exercise of the powers conferred by section 295 of the INCOME-TAX ACT, 1961 (43 of 1961), the Central Board of Revenue hereby makes the following rules further to amend the INCOME-TAX RULES, 1962, namely :
In exercise of the powers conferred by sub-section (6) of section 88 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies that Sri Meenakshi Sundareswarar Temple, Madurai, to be of archaeological and artistic importance for the purposes of the said section
Notification: S.O.2610 Central Government hereby accords approval to the Kreditanstalt fur Wiederaufbau (West German Bank for Reconstruction), West Germany, for the purposes of exemption from income-tax or super-tax on the interest payable by any industrial undertaking in India on moneys borrowed by it under a loan agreement entered into with the said foreign financial institution
In exercise of the powers conferred by section 295, of the INCOME-TAX ACT, 1961 (43 of 1961), the Central Board of Revenue hereby makes the following rules to amend the INCOME-TAX RULES, 1962, namely :—
In exercise of the powers conferred by sub-clause (iii) of clause 44 of section 2 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby authorises every Gazetted Officer of the Government of Orissa, appointed to perform the functions of a Certificate-Officer under clause (3) of section 3 of the Bihar and Orissa Public Demands Recovery Act, 1914 (Bihar and Orissa Act IV of 1914), to exercise the powers of a Tax Recovery Officer under the Income-tax Act, 1961.
In exercise of the powers conferred by sub-clause (iii) of clause 44 of section 2 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby authorises every Gazetted Officer of the Government of Bihar, appointed to perform the functions of a Certificate Officer under clause (3) of section 3 of the Bihar and Orissa Public Demands Recovery Act,
