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The Central Government notifies the Kerala Autorickshaw Workers Welfare Fund Scheme, Kollam, for the purposes of clause (46) of section 10 of the Income-tax Act, 1961. The notification covers specified income from state grants, worker contributions, employer contributions, registration fees, and bank deposit interest. The fund must not engage in commercial activity. The fund must keep its activities and the nature of the specified income unchanged throughout the financial years. The fund must file a return of income under section 139 of the Income-tax Act, 1961. The notification applies for assessment years 2024-2025 through 2028-2029.
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MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION
New Delhi, the 24th April, 2024
S.O. 1777(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, ‘Kerala Autorickshaw Workers Welfare Fund Scheme, Kollam’ (PAN:AAATK3080E), a Board constituted by the Government of Kerala, in respect of the following specified income arising to the said Authority, namely:-
[Notification No. 41/2024, F.No.300196/44/2019-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.
Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064 and Published by the Controller of Publications, Delhi-110054.
