https://www.taxtmi.com/circulars?id=8670 Instruction requires recognised associations receiving subscriptions to maintain proper accounts showing separately expenditures under sections 35B and 35C, have those accounts examined to compute proportions of expenditure on the specified activities, circulate the allocation to assessing ITOs so members may claim weighted deductions, and adjust for any government subsidy or reimbursement before granting deductions; a special circle under each CIT is to be created with a specialist ITO to determine and certify allocable amounts and percentages. en-us Sat, 24 Jan 1970 00:00:00 +0530 Wed, 25 May 2011 14:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=8670 Instruction requires recognised associations receiving subscriptions to maintain proper accounts showing separately expenditures under sections 35B and 35C, have those accounts examined to compute proportions of expenditure on the specified activities, circulate the allocation to assessing ITOs so members may claim weighted deductions, and adjust for any government subsidy or reimbursement before granting deductions; a special circle under each CIT is to be created with a specialist ITO to determine and certify allocable amounts and percentages. Circulars Income Tax Sat, 24 Jan 1970 00:00:00 +0530 https://www.taxtmi.com/circulars?id=8670