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The Central Government notifies Swasthya Sathi Samiti, Kolkata for specified income tax exemption under clause (46) of section 10 of the Income-tax Act, 1961. The specified income covers grants received from the Government of West Bengal and interest income received from a bank. The body must not engage in any commercial activity. The activities and the nature of the specified income must remain unchanged throughout the financial years. The body must file a return of income in accordance with the provision of clause (g) of sub-section (4C) of section 139 of the Income-tax Act, 1961. This notification applies for Assessment Year 2022-2023 to Assessment Year 2026-2027.
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MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION New Delhi, the 23rd August, 2023
S.O. 3783(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, ‘Swasthya Sathi Samiti’, Kolkata(PAN: AAQAS4322J), a body established by Government of West Bengal, in respect of the following specified income arising to that Body, namely:
[Notification No. 69/2023/ F. No. 300196/36/2021-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.
