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Section 10(46) of the Income-tax Act, 1961 – Central Government notifies constitution of Bureau of Indian Standards Act, 1986 (63 of 1986)
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....of Direct Taxes Notification No. 88/2014 New Delhi, the 23 December, 2014 S.O. (E).- In exercise of the powers conferred by clause (46) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies for the purposes of the said clause, the Bureau of Indian Standards set up by the Bureau of Indian Standards Act, 1986 (63 of 1986) in respect of the following speci....