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The Central Government notifies specified income of the E-Governance Society, Department of Food, Civil Supplies and Consumer Affairs, Himachal Pradesh under section 10 clause 46 of the Income-tax Act, 1961. The specified income includes grants from central and state governments, interest on investment and grants, tender or application fees, sale of scrap or waste paper, and recovery for POS machine issued. The body must not engage in any commercial activity. The activities and nature of specified income must remain unchanged throughout the financial years. The body must file a return of income under section 139 sub-section 4C clause g. This notification applies for assessment year 2023-2024 relevant for financial year 2022-2023.
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MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION New Delhi, the 1st September, 2023
S.O. 3864(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, ‘E-Governance Society, Department of Food, Civil Supplies and Consumer Affairs, Himachal Pradesh, a body constituted / established by the state Government of Himachal Pradesh in respect of the following specified income arising to that body, namely:
[Notification No. 75 /2023 F.No. 300196/66/2018-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. MANOJ KUMAR VERMA Digitally signed by MANOJ KUMAR VERMA Date: 2023.09.01 20:20:53 +05'30'
