Government of India
Ministry of Finance
Department of Revenue
Central Board of Direct Taxes
NOTIFICATION
New Delhi, the 13 Augeust„ 2015.
s.o..………… (E)– In exercise of the powers conferred by clause (46) of section 10 of the Income-tax Act, 1961 (43 of 196 l), the Central Government hereby notifies for the Purposes of the said clause, ‘Kerala Abkari Workers Welfare Fund Board’, established by the Government of Kerala, in respect of the following specified income arising to the said Board, namely :-
(a) amount received as. contribution from employers and employees;
(b) interest carried on deposits in the banks,
2. This notification shall he effective subject to the conditions that the Kerala Abkari Workers Welfare Fund Board –
(a) shall not engage in any commercial activity;
(b) files return of income in accordance with the provision of clause (g) of subsection (4C) of section 139 of the Income Tax Act, 1961; and
(c) its activities and the nature of the specified income remain unchanged throughout the financial years.
3. This notification shall be applicable for the financial years 2014-15 to 2018-19
[ F.NO.196/2014-ITA-I]
DEEPSHIKHSHRMA
Director to the Government of India
Tor
The Manager,
Government of India Press, Mayapuri Press.,
New Delhi_
