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The Central Government notifies the Chandigarh Pollution Control Committee under section 10, clause (46) of the Income-tax Act, 1961 for specified income sources. The notified body must not engage in any commercial activity. The nature of the specified income and activities must remain unchanged throughout the financial years. The body must file return of income under section 139, sub-section (4C), clause (g). This notification applies from the period of 01-06-2020 to 31-03-2021 and for the financial years 2021-2022, 2022-2023, 2023-2024 and 2024-2025.
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MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION New Delhi, the 29th October, 2021
S.O. 4523(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, ‘Chandigarh Pollution Control Committee’ (PAN AAATC6094L), a body constituted under Section 4, clause (4) of the Water (Prevention and Control of Pollution) Act, 1974 (Act No.6 of 1974) and Section 6 of the Air (Prevention and Control of Pollution) Act, 1981 (Act No.14 of 1981), in respect of the following specified income arising to that body, namely:-
[Notification No. 125 /2021/F. No. 300196/35/2018-ITA-I] SOURABH JAIN, Under Secy.
Explanatory Memorandum It is certified that no person is being adversely affected by giving retrospective effect to this notification.
