[To be published iii the Gazette of India, Extraordinary, Part-II., Section 3, Subsection(ii)]

Government of India
Ministry’ of Finance.
[department of Revenue]
(Central Board of Direct Taxes)

No,.    68/2015


New Delhi, the 13 August. 2015.

5.0……….. (E)- in exercise of the powers conferred by clause (46) of section. 10 of  the Income Tax Act, 1961 (43 of 196] the Central Government hereby notifies hr the purposes_ of the said clause. “Kerala shops and Commercial .Establishments Workers’ Welfare Fund Board”, a Board established under the Kerala Shops and Commercial Establishments Workers’ Welfare Fund Act, 2006 (Act 24 of 2006) in respect of the following specified income arising to the Board, namely:-

(a) amount received ire the Fund as established under section 3 of Kerala Shops and Commercial Establishments Vliiorkers” verfure Fund Act, 2006:

(b)  amount of interest income camel on batik deposits,

2. This notification shall he deemed to have been applied tar the financial years 2013­2014, 2014-2015 and shall be applicable for the financial years 2015-2016, 2016-2017 and 2017-2018.

  1. This notification .shall be effective subject to the condition, namely: –

(a) that the Kerala Shops and commercial Establishments Workers’ Welfare Fund Board does not engage in any commercial. activity;

(b) that the activities and the nature of the specified income of the Kerala Shops an d Commercial Establishments Workers’ Welfare Fund Board remain unchanged throughout the Financial years; and

(c) that the Kerala Shops and Commercial Establishment:,..; Workers’ Welfare Fund Board files return of income in accordance with the provision of clause (g) of sub-section (4C) of section 1 39 of the Income Tax Act, 1961_


DEEPSHIKHA SHARMA Director lo the Government of India


The Manager,

Government of India Press, Mayapuri Press,

New Delhi.

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