[To be published in The Gazette of India, Extraordinary. Part-1], Section 3, Sub-section (ii)]
Government of India
Ministry of Finance
Department of Revenue
Central Board of Direct Taxes
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,
(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.
Director to the Government of India
Government of India Press, Mayapuri Press.,