856/CBDT. - Income Tax - 856/CBDT

INSTRUCTION NO. 856/CBDT Dated : July 22, 1975 Section(s) Referred: 35(1)(ii) Statute: Income - Tax Act, 1961 Reference is invited to Notification No. 563* [F. No. 203/10/74-IT(A.II dated 19-12-1974] granting approval under section 35(1) (ii) of the Income-tax Act, 1961 to Sir Ganga Ram Trust Society, New Delhi, with effect from 1st April, 1973. On the recommendation of the prescribed authority i.e., the Indian Council of Medical Research, New Delhi, the approval granted u/s 35(1)(ii) to Sir Ganga Ram Trust Society has been cancelled with retrospective effect from 1st April, 1973. A copy of the Notification cancelling the approval is printed below. 2. You may kindly issue necessary instructions to the officers working in your charge not to allow deduction u/s. 35(1)(ii) in the assessments of the donors in their individual assessment in respect of donations made to Sir Ganga Ram Trust Society, New Delhi.