notifiction under section 10 (46)

6355 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. 4203 ] NEW DELHI, FRIDAY , OCTOBER 6, 2023/ ASVINA 14, 1945 CG-DL-E-06102023-249215 MINISTRY OF FINANCE (Department of Revenue ) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION New Delhi, the 6th October , 2023 S.O. 4374 (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, ‘ Dental Council of India, New Delhi’ (PAN AAAJD0821E ), a body constituted by the Central Government , in respect of the following specified income arising to that body , namely: a) Fees and Subscriptions b) Income from Royalty & Publications c) Grant and Subsidies from Government d) Interest Income from bank 2. This notification shall be effective subject to the conditions that Dental Council of India, New Delhi: - (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 to the financial year 2022 -2023 . [Notif ication No. 87/2023 F. No. 300196/ 39/2022-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.