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The Central Government notifies the Unique Identification Authority of India under clause (46) of section 10 of the Income-tax Act, 1961 for specified income. The specified income includes grants or subsidies received from the Central Government, fees or subscriptions, service charges for authentication, enrolment and updation, term or fixed deposits, and interest earned on them. The authority must not engage in any commercial activity. The activities and nature of the specified income must remain unchanged throughout the financial years. The authority must file a return of income in accordance with section 139 sub-section 4C clause g of the Income-tax Act, 1961. This notification applies for the assessment years 2019-2020 to 2023-2024.
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MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION New Delhi, the 23rd August, 2023 S.O. 3782(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, ‘Unique Identification Authority of India’(PAN AAAGU0182Q), a statutory Authority established under the provisions of the AADHAAR Act, 2016 by the Govt. of India, in respect of the following specified income arising to the said Authority, as follows:
[Notification No. 68/2023/ F. No. 300196/37/2018-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.
