Section 10(46) of the Income-tax Act, 1961 – Central Government notifies constituted Government of West Bengal to constitute “West Bengal Building and Other Construction Workers Welfare Board” Notification No. 89/2014 – Dated- 23 December, 2014
Section 10(46) of the Income-tax Act, 1961 – Central Government notifies constitution of Bureau of Indian Standards Act, 1986 (63 of 1986) –Notification No. 88/2014 – Dated- 23 December, 2014
Section 10(46) of the Income-tax Act, 1961 – Central Government notifies constituted Government of Karnataka to constitute ‘Karnataka Computerisation of Police Society’ –Notification No. 87/2014 – Dated- 23 December, 2014
Section 10(46) of the Income-tax Act, 1961 – Central Government notifies constituted Government of Tamil Nadu to constitute ‘Tamil Nadu Pollution Control Board’ – Notification No. 86/2014 – Dated- 23 December, 2014
Section 10(46) of the Income-tax Act, 1961 – Central Government notifies constituted Government of Kerala to constitute ‘Kerala State Electricity Regulatory Commission’. – Notification No. 85/2014 – Dated- 23 December, 2014
Section 10(46) of the Income-tax Act, 1961 – Central Government notifies for the constitution of ‘North East Centre for Technology Application and Reach’. – Notification No. 84/2014 – Dated- 23 December, 2014
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Government of India
Ministry of Finance
Department of Revenue
Central Board of Direct Taxes
Notification No. 89/2014
New Delhi, the 23 December, 2014
S.O. (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, ‘West Bengal Building and Other Construction Workers Welfare Board’, a body constituted by the Government of West Bengal in respect of the following specified income arising to that body, namely:-
(a) cess collected under the Building and Other construction Workers Welfare Cess Act, 1996 (28 of 1996) and the rules there under;
(b) registration fees and yearly subscription collected from construction workers registered with the Board as beneficiaries;
(c) amount received in the form of grants-in-aid and loan from Government;
(d) interest income received from investment.
2. This notification shall be applicable for the financial years 2011-2012 to 2015-2016.
3. The notification shall be subject to the conditions that the West Bengal Building and Other Construction Workers Welfare Board:-
(a) shall not engage in any commercial activity;
(b) its activities and the nature of the specified income remain unchanged throughout the financial year; and
(c) files return of income in accordance with the provision of clause (g) of sub-section (4C) section 139 of the said Act.
[F. No. 196/17/2012-ITA.I]
(Deepshikha Sharma)
Director to the Govt. of India
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Government of India
Ministry of Finance
Department of Revenue
Central Board of Direct Taxes
Notification No. 88/2014
New Delhi, the 23 December, 2014
S.O. (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, the Bureau of Indian Standards set up by the Bureau of Indian Standards Act, 1986 (63 of 1986) in respect of the following specified income arising to that Bureau, namely:-
(i) certification fee;
(ii) sale of standards, provided there is no profit involved;
(iii) income from interest;
1. This notification shall be deemed to have been applied for the assessment years 2012-13, 2013-14, 2014-15 and shall be applicable for the assessment years 2015-16 to 2016-17.
The notification shall be subject to the following conditions, that
(a) the Bureau of Indian Standards should not engage in any commercial activity;
(b) the activities and the nature of the specified income of the Bureau of Indian Standards remain unchanged throughout the financial year ; and
(c) the Bureau of Indian Standards files return of income in accordance with the provision of clause (g) of sub-section (4C) section 139 of the said Act.
[F. No.196/27/2012-ITA.1]
(Deepshikha Sharma)
Director to the Govt. of India
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Government of India
Ministry of Finance
Department of Revenue
Central Board of Direct Taxes
Notification No. 87/2014
New Delhi, the 23 December, 2014
S.O. (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, the “Karnataka Computerisation of Police Society”, a body constituted by the Government of Karnataka, in respect of the following specified income arising to that Society, namely:-
(a) amount received in the form of grants-in-aid from Government of India;
(b) interest earned on grants-in aid from Government of India.
- This notification shall be applicable for financial years 2013-14 to 2017-18.
- The notification shall be subject to the. following conditions that Karnataka Computerisation of Police Society:
(a) shall not engage in any commercial activity;
(b) its activities and the nature of the specified income remain unchanged throughout the financial year; and
(c) it files return of income in accordance with the provision of clause (g) of sub-section (4C) section 139 of the said Act.
[F.No.196/20/2013-ITA.1]
(Deepshikha Sharma)
Director to the Govt. of India
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Notification No. 86/2014
Dated- 23 December, 2014
S.O. (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, the Tamil Nadu Pollution Control Board’, a body constituted by the Government of Tamil Nadu, in respect of the specified income arising to the said Board, namely:
(a) consent fees;
(b) analysis fees or air ambient quality survey fees or noise level survey fees;
(c) vehicle emission monitoring test fees;
(d) reimbursement of the expense received from Central Pollution Control Board towards National Air Monitoring Programmes, Global Environment Monitoring System and Monitoring of Indian National Aquatic resources and like schemes;
(e) authorization fees;
(f) cess re-imbursement and cess appeal, fees;
(g) fees received for processing by State Environment Impact Assessment Authority
(h) fees collected for training conducted by the Environmental Training Institute of the Board where no profit element is involved and the activity is not commercial in nature;
(i) fees received under the Right to Information Act, 2005 (22 of 2005);
(j) public hearing fees;
(k) sale of law books where no profit element is involved and the activity is not commercial in nature;
(l) interest on loans and advances given to staff of the Board;
(m) miscellaneous income such as sale of old or scrap items, tenders fees and other matters relating thereto; and
(n) interest on deposits.
1. This notification shall be applicable for the specified income of the Tamil Nadu pollution Control Board for the assessment year 2014-15 to 2018-19.
2. The notification shall be subject to the following conditions, namely:-
(i) the Tamil Nadu Pollution Control Board shall not engage in any commercial activity;
(ii) the activities and the nature of the specified income of Tamil Nadu Pollution Control Board’ remain unchanged throughout the financial year ; and
(iii) the Tamil Nadu Pollution Control Board files return of income in accordance with the provision of clause (g) of sub-section (4C) section 139 of the said Act.
[F. No.196/26/2013-ITA.1]
(Deepshikha Sharma)
Director to the Govt. of India
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Government of India
Ministry of Finance
Department of Revenue
Central Board of Direct Taxes
Notification No. 85/2014
New Delhi, the 23 December, 2014
S.O. (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 State Electricity Regulatory Commission, a Commission constituted by the Government of Kerala in respect of the following specified income arising to that Commission, namely:-
(a) amount received in the form of grants and loans from the Government of Kerala;
(b) petition fees;
(c) licence fees;
(d) Interest earned from investment
1. This notification shall be applicable for the financial years 2012-2013 to 2016-2017.
2. The notification shall be subject to the conditions that the Kerala State Electricity Regulatory Commission:-
(a) shall not engage in any commercial activity;
(b) its activities and the nature of the specified income remain unchanged throughout the financial year; and
(c) it files return of income in accordance with the provision of clause (g) of sub-section (4C) section 139 of the said Act.
[F. No. 196/09/2014-ITA.I]
(Deepshikha Sharma)
Director to the Govt. of India
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Government of India
Ministry of Finance
Department of Revenue
Central Board of Direct Taxes
Notification No. 84/2014
New Delhi, the 23 December, 2014
S.O. –(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, the ‘North East Centre for Technology Application and Reach’, a body constituted by the Central Government , in respect of the following specified income arising to the said body, namely :-
(i) grants in aid;
(ii) interest earned on grants-in-aid.
2. This notification shall be applicable for the above specified income of the North East Centre for Technology Application and Reach’, for the assessment year 2013-14 to 2017-18.
3. The notification shall be subject to the following conditions, namely:-
1. the said body shall not engage in any commercial activity;
2. the activities and the nature of the specified income of the said body remain unchanged throughout the financial year ; and
3. the said body files return of income in accordance with the provision of clause (g) of sub section (4C) of section 139 of the said Act.
4. The grants received by the said body shall be received and applied in accordance with the prevailing rules and regulations.
[F. No. 196/11/2014-ITA. 1]
(Deepshikha Sharma)
Director to the Govt. of India
