notification 66 date of issue 29/8/2013 notification 66 date of issue 29/8/2013

jftLVªh laö Mhö ,yö&33004@99 REGD. NO. D. L.-33004/99 vlk/kj.k EXTRAORDINARY Hkkx II—[k.M 3—mi&[k.M (ii) PART II—Section 3—Sub-section (ii) izkf/dkj ls izdkf'kr PUBLISHED BY AUTHORITY la- 2033] ubZ fnYyh] c`gLifrokj] vxLr 29] 2013@Hkkæ 7] 1935 No. 2033] NEW DELHI, THURSDAY, AUGUST 29, 2013/BHADRA 7, 1935 3759 GI/2013 (1) foÙk ea=kky; (jktLo foHkkx) (dsUnzh; izR;{k dj cksMZ) vf/lwpuk ubZ fnYyh] 29 vxLr] 2013 dk-vk- 2642(v)-—vk;dj vf/fu;e] 1961 (1961 dk 43) dh /kjk 10 ds [kaM (46) }kjk iznÙk 'kfDr;ksa dk iz;ksx djrs gq,] Hkkjr ljdkj] ,rn~}kjk dukZVd jkT; ,M~l fuokj.k lkslkbVh (dukZVd LVsV ,M~l izhosU'ku lkslkbVh)] dukZVd ljdkj }kjk xfBr ,d fudk; dks mDr lkslkbVh dks mn~Hkwr gksus okyh fuEufyf[kr fofu£n"V vk; ds laca/ esa mDr [kaM ds iz;kstuksa ds fy, vf/lwfpr djrh gS :— ¶Hkkjr ljdkj vkSj jkT; ljdkj ls lgk;rk&vuqnku ds :i esa izkIr jkf'k¸ 2- bl vf/lwpuk dks foÙk o"kZ 2011&2012 ,oa 2012&2013 ds fy, ykxw ekuk tk,xk rFkk ;g foÙk o"kZ 2013&2014] 2014&2015 ,oa 2015&2016 ds fy, Hkh ykxw gksxh A 3- vf/lwpuk fuEufyf[kr 'krks± ds v/hu izHkkoh gksxh] vFkkZr~ :— (d) dukZVd jkT; ,M~l fuokj.k lkslkbVh dksbZ Hkh okf.kfT;d fØ;k&dyki ugha djrh gS A ([k) dukZVd jkT; ,M~l fuokj.k lkslkbVh ds dk;Z&dyki vkSj fofu£n"V vk; ds Lo:i iwjs foÙkh; o"kZ esa vifjorZuh; jgrs gSa A (x) dukZVd jkT; ,M~l fuokj.k lkslkbVh viuh vk; dh fooj.kh vk;dj vf/fu;e] 1961 dh /kjk 139 dh mi&/kjk (4x) ds [k.M (N) ds mica/ ds vuqlkj nkf[ky djrh gS A 4- mDr lkslkbVh dks izkIr gksus okyh vuqnkuksa dh jkf'k dks ekStwnk fu;eksa rFkk fofu;eksa ds vuqlkj izkIr fd;k tk,xk vkSj mi;ksx esa yk;k tk,xk A ¹vf/lwpuk la- 66@2013@iQk- la- 196@70@2012&vkbZVh,&Iº nhif'k[kk 'kekZ] mi lfpo 2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)] Printed by the Manager, Government of India Press, Ring Road, Mayapuri, New Delhi-110064 and Published by the Controller of Publications, Delhi-110054. MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION New Delhi, the 29th August, 2013 S.O. 2642(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 Karnataka State AIDS Prevention Society a body constituted by the Government of Karnataka in respect of the following specified income arising to that Society, namely :— “Amount received in the form of grants-in-aid from the Government of India and State Government” 2. This notification shall be deemed to have been applied for the financial years 2011-2012 and 2012-2013 and shall be applicable for the financial years 2013-2014, 2014-2015 and 2015-2016. 3. This notification shall be effective subject to the following conditions, namely :— (a) the Karnataka State AIDS Prevention Society does not engage in any commercial activity; (b) the activities and the nature of the specified income of the Karnataka State AIDS Prevention Society remain unchanged throughout the financial year; and (c) the Karnataka State AIDS Prevention Society files return of income in accordance with the provisions of clause (g) of sub-section (4C) Section 139 of the Income-tax Act, 1961. 4. The grants received by the said Society shall be received and applied in accordance with the prevailing rules and regulations. [Notification No. 66/2013/F. No. 196/70/2012-ITA-I] DEEPSHIKHA SHARMA, Dy. Secy.