Notification u/s 10(46) of the Income Tax Act, 1961 in the case of Treasurer Charitable Endowments, Haryana

REGD. No. D. L.-33004/99 The Gazette of India CG-DL-E-16062025-263887 No. 2623] EXTRAORDINARY PART II-Section 3-Sub-section (ii) PUBLISHED BY AUTHORITY NEW DELHI, MONDAY, JUNE 16, 2025/JYAISTHA 26, 1947 MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION New Delhi, the 16th June, 2025. S.O. 2688(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, 'Treasurer Charitable Endowments, Haryana' (PAN: AAALT1027E), an authority constituted by the Government of Haryana, in respect of the following specified income arising to that body, namely: - (a) Grants received from Central Government or State Government of Haryana for National Workers Relief Fund only. (b) Interest on bank deposits. 2. This notification shall be effective subject to the conditions that 'Treasurer Charitable Endowments, Haryana'- (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 the assessment year 2015-2016, 2016-2017, 2017- 2018, 2018-2019 and 2019-2020 relevant for the Financial Years 2014-2015, 2015-2016, 2016-2017, 2017-2018 & 2018-2019. [Notification No. 58 /2025/F. No. 196/25/2015-ITA-I] MEENAKSHI SINGH, Dy. Secy.