Notification No. 19/2023 Dated: 10th April, 2023 under clause (46) of section 10 of the Income tax Act, 1961 in case of Central Board of Secondary Education, Delhi for AY 2013-14
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
Notification No. 19/2023-Income Tax | Dated: 10th April, 2023
S.O. 1689(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, ‘Central Board of Secondary Education’, Delhi (PAN AAAAC8859Q), a Board constituted by the Central Government, in respect of the following specified income arising to that Board, namely:
(a) Examination Fees;
(b) Affiliation Fees;
(c) Sale of Text Books & Publications;
(d) Registration fees, Sports fees, Training fees and Other Academic receipts;
(e) Receipts from CBSE Projects/Programmes;
(f) Interest on income tax refunds; and
(g) Interest earned on (a) to (f) above.
2. This notification shall be effective subject to Central Board of Secondary Education, Delhi:-
(a) shall not engage in any commercial activity;
(b) activities and the nature of the specified income shall remain unchanged throughout the financial years; and
(c) shall file return of income in accordance with the provision of clause (g) of sub-section (4C) of section 139 of the Income-tax Act, 1961.
3. This notification shall be deemed to have been applied with respect to the financial year2013-2014.
[Notification No. 19/2023 F.No. 196/19/2014-ITA-I]
SOURABH JAIN, Under Secy.
Explanatory Memorandum
It is certified that no person is being adversely affected by giving retrospective effect to this notification
