Notification under section 10 sub section 46 of Income Tax Act 1961 in case of Rajasthan State Dental Council

5602 GI/202 3 (1) रजिस्ट्री सं. डी.एल.- 33004/99 REGD. No . D. L. -33004/99 EXTRAORDINARY PART II —Section 3 —Sub-section ( ii) PUBLISHED BY AUTHORITY No. 3702] NEW DELHI, FRIDAY , SEPTEMBER 1, 2023/ BHADRA 10, 1945 CG-DL-E-01092023-248474 MINISTRY OF FINANCE (Department of Revenue ) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION New Delhi, the 1st September , 2023 S.O. 3 863(E).—In exe rcise 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, ‘Rajasthan State Dental Council’ (PAN AABAR7223E), a body constituted by the Go vernment of Rajasthan, in respect of the following specified income arising to that body , namely: a) sale of application form; b) renewal fees of Dentist, Dental Hygienist & Mechanic; c) fees of good standing; d) Dentist provisional registration fees; e) Additional quali fication fees; f) late fees; g) no objection certificate fees; h) re-issue of certificate fees (duplicate certificate fees); i) Continuing Dental Education Programme fees; and j) interest income on (a) to (i) above 2. This notification shall be effective subject to the conditions that Rajasthan State Dental Council, Jaipur: - (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 w ith 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 years 2022 -2023 and 2023 -2024 relevant to the financial years 2021 -2022 and 2022 -2023 respectively. [Notification No. 74 /2023 F.No.300196/3/2023 -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. Uploaded by Dte. of Printing at Government of India Press, Ring R oad, Mayapuri, New Delhi -110064 and Published by the Controller of Publications, Delhi -110054.