DATED 5-7-2013

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 Gujarat State AIDS Control Society, a body constituted by the Government of Gujarat, in respect of the following specified income arising to that Society, namely :-

“amount received in the form of grants-in-aid from the Central Government”

2. This notification shall be deemed to have been applied for the financial years 2011-2012 and 2012-2013 and shall be applicable for the financial years 2013-2014, 2014-2015 and 2015-2016.

3. The notification shall be effective subject to the following conditions, namely :-

(a)  the Gujarat State AIDS Control Society does not engage in any commercial activity;

(b)  the activities and the nature of the specified income of the Gujarat State AIDS Control Society remain unchanged throughout the financial year; and

(c) the Gujarat State AIDS Control Society files return of income in accordance with clause (g) of sub-section (4C) of Section 139 of the Income-tax Act, 1961.


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Category : Income Tax (25889)
Type : Notifications (15447) Notifications/Circulars (30846)

0 responses to “CG notifies Gujarat State AIDS Control Society for sec. 10(46) exemption”

  1. ram babu B.Com says:

    can I have format of the exemption U/s 197

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