Income Tax Exemption for Kerala State AIDS Control Society Grants

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MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION New Delhi, the 19th December, 2013

S.O. 3730(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 Kerala State AIDS Prevention Society, a body constituted by the Government of Kerala in respect of the following specified income arising to that Society, namely :—

“amount received in the form of grants-in-aid from the Centre 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 respectively.

3. The notification shall be effective subject to the following conditions, namely :—

• (a) the Kerala State AIDS Control Society does not engage in any commercial activity;
• (b) the activities and the nature of the specified income of the Kerala State AIDS Control Society remain unchanged throughout the financial year; and
• (c) the Kerala State AIDS Control Society files return of income in accordance with the provision 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. 95/2013-F. No. 196/71/2012/ITA-I]

DEEPSHIKHA SHARMA, Dy. Secy.