Notification under clause 46 of section 10 of the Income tax Act 1961 in case of Swasthaya Samiti Kolkata

5446 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. 3623] NEW DELHI , THURS DAY , AUGUST 24, 2023/ BHADRA 2, 1945 CG-DL-E-24082023-248294 MINISTRY OF FINANCE (Department of Revenue ) (CENTRAL BOARD OF DIRECT TAXES) NOTIFI CATION New Delhi, the 2 3rd August, 2023 S.O. 3783(E).—In exerci se 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, ‘Swasthya Sathi Samiti’, Kolkata (PAN: AAQAS4322J) , a body est ablished by Governmen t of West Bengal, in respect of the following specified income arising to that Body, namely: (a) Grant received from the Government of West Bengal ; and (b) Interest income received from bank. 2. This notification shall be effective subject to the conditions tha t Swasthya Sathi Samiti, Kolkata ,- (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 cla use (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 2022 -2023 relevant to finan cial year 2021 -2022 and shall apply with respect to Assessment Years 2023 -2024 to 2026 -2027relevant to the financial years 2022-2023 to 202 5-2026 respectively . [Notificat ion No. 69/2023 / F. No. 300196/36/2021-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 Publicatio ns, Delhi -110054.