Notification under clause 46 of section 10 of the Income tax Act 1961 in the case of UIDAI

5445 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. 3622] NEW DELHI , THURS DAY , AUGUST 24, 2023/ BHADRA 2, 1945 CG-DL-E-24082023-248293 MINISTRY OF FINANCE (Department of Revenue ) (CENTRAL BOARD OF DIRECT TAXES) NOTIFI CATION New Delhi, the 2 3rd August, 2023 S.O. 3782(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, ‘Unique Identification Authority o f India’(PAN AAAGU0182Q ), a statutor y Authority established under the provisions of the AADHAAR Act, 2016 by the Govt. of India , in respect of th e following specified income arising to the said Authority , as follows : (a) Grants/Subsidies received from Central Government ; (b) Fees/ Subscriptions including RTI Fee, Tender Fee, Sale of Scrap, PVC card, etc ; (c) Authentication, Enrolment and Up dation service charg es received; (d) Term/Fixed Deposits ; and (e) Interest earned on (a) to (d) above. 2. This notification shall be effective subject to the conditions that Unique Identification Authority of India - (a) shall not engage in any commercial activity; (b) activities and the na ture 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 b e deemed to have been applied for assessment years 2019 -2020 to 2023 -2024 relevant for the financial years 2018 -2019 to 2022 -2023 respectively. [Notificat ion No . 68/2023 / F. No. 300196/37/2018-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. Uploaded by Dte. of Printing at Government of India Press, Ring R oad, Mayapuri, New Delhi -110064 and Published by the Controller of Publica tions, Delhi -110054.