Notification 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

5603 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. 3703] NEW DELHI, FRIDAY , SEPTEMBER 1, 2023/ BHADRA 10, 1945 CG-DL-E-01092023-248475 MINISTRY OF FINANCE (Department of Rev enue ) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION New Delhi, the 1st September , 2023 S.O. 3 864(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 pu rposes 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) activit ies 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 notific ation 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 perso n 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.