Karnataka State AIDS Prevention Society Income Notification

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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.