Notification No. 75/2023-Income Tax Dated: 1st September, 2023 under section 10 sub section 46 of Income tax Act 1961 in case of E-Governance Society, Department of Food, Civil Supplies and Consumer Affairs, Himachal Pradesh
Ministry of Finance
(Department of Revenue)
(Central Board of Direct Taxes)
New Delhi
Notification No. 75/2023-Income Tax Dated: 1st September, 2023
S.O. 3864(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, ‘E-Governance Society, Department of Food, Civil Supplies and Consumer Affairs, Himachal Pradesh, a body constituted / established by the state Government of Himachal Pradesh in respect of the following specified income arising to that body, namely:
a) Grant received from central government;
b) Grants received from state government;
c) Interest received on investment and grants;
d) Tender/ application fees;
e) Sale of scrap/waster paper; and
f) Recovery for POS machine issued.
2. This notification shall be effective subject to the conditions that E-Governance Society, Department of Food, Civil Supplies and Consumer Affairs, Himachal Pradesh,-
(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 for assessment year 2023-2024 relevant for the financial year 2022-2023.
[Notification No. 75 /2023 F.No. 300196/66/2018-ITA-I]
VIKAS SINGH, Director, (ITA-I)
Explanatory Memorandum
It is certified that no person is being adversely affected by giving retrospective effect to this notification.
