notification 95 date of issue 19/12/2013 notification 95 date of issue 19/12/2013

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- 2840] ubZ fnYyh] c`gLifrokj] fnlEcj 19] 2013@vxzgk;.k 28] 1935 No. 2840] NEW DELHI, THURSDAY, DECEMBER 19 , 2013/AGRAHAYANA 28, 1935 foÙk ea=kky; (jktLo foHkkx) (dsUæh; çR;{k dj cksMZ) vf/lwpuk ubZ fnYyh] 19 fnlEcj] 2013 dk- vk- 3730(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, dsUnzh; ljdkj] ,rn~}kjk dsjy LVsV ,M~l fuokj.k (fizosUlu) lkslkbVh] dsjy ljdkj }kjk xfBr ,d fudk;] dks mDr lkslkbVh dks m‰wr gksus okyh fuEufyf[kr fofu£n"V vk; ds laca/ esa mDr [akM ds iz;kstuksa ds fy, vf/lwfpr djrh gS] vFkkZr~ %— ^dsUnzh; ljdkj ls lgk;rk vuqnku ds :i esa izkIr jkf'k]* 2- bl vf/lwpuk dks foÙk o"kZ 2011&12 vkSj 2012&13 ds fy, ykxw fd;k gqvk ekuk tk,xk rFkk ;g Øe'k% foÙk o"kZ 2013&14] 2014&15 ,oa 2015&16 ds fy, Hkh ykxw gksxh A 3- ;g vf/lwpuk fuEufyf[kr 'krks± ds v/hu izHkkoh gksxh] vFkkZr~ %— (d) dsjy LVsV ,M~l daVªksy lkslkbVh dksbZ Hkh okf.kfT;d dk;Zdyki ugha djrh gS_ ([k) dsjy LVsV ,M~l daVªksy lkslkbVh ds dk;Zdyki vkSj fofu£n"V vk; ds Lo:i iwjs foÙkh; o"kZ esa vifjorZuh; jgrs gSa_ rFkk (x) dsjy LVsV ,M~l daVªksy lkslkbVh] viuh vk; dh fooj.kh vk;dj vf/fu;e] 1961 dh /kjk 139 dh mi&/kjk (4x) ds [kaM (N) ds mica/ ds vuqlkj nk;j djrh gSA 4- mDr lkslkbVh dks izkIr gksus okyh vuqnkuksa dh jkf'k dks ekStwnk izpfyr fu;eksa vkSj fofu;eksa ds vuqlkj izkIr fd;k tk,xk vkSj mi;ksx esa yk;k tk,xk A ¹vf/lwpuk la- 95@2013&iQk- la- 196@71@2012@vk;dj fu-&Iº nhif'k[kk 'kekZ] mi lfpo 5319 GI/2013 (1) ¹Hkkx IIµ[k.M 3(ii)º Hkkjr dk jkti=k % vlk/kj.k 2 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 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.