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The Central Government notifies Chhattisgarh Rajya Beej Pramanikaran Sanstha under section 10 clause 46 of the Income-tax Act, 1961 for specified income. The specified income includes government grants, application and certification fees, service charges, and bank interest. The body must not engage in commercial activity, must keep its activities and income nature unchanged, and must file a return of income under section 139 sub-section 4C clause g. The notification applies for assessment years 2019-2020 through 2023-2024.
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MINISTRY OF FINANCE (Department Of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION New Delhi, the 24th November, 2023
S.O. 5044(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, Chhattisgarh Rajya Beej Pramanikaran Sanstha (PAN AADAC3163E), a body constituted by the State Government of Chhattisgarh, in respect of the following specified income arising to that body, as follows:
[Notification No.100/2023/F. No. 300196/31/2019-ITA-I]. VIKAS SINGH, Director (ITA-I)
Explanatory Memorandum It is certified that no person is being adversely affected by giving retrospective effect to this notification.
