Full Text
7337 GI/202 3 (1)
EXTRAORDINARY
PART II —Section 3 —Sub-section ( ii)
PUBLISHED BY AUTHORITY
No. 4835] NEW DELHI, FRIDAY , NOVEMBER 24, 2023/ AGRAHAYANA 3, 1945
CG-DL-E-24112023-250250
MINISTRY OF FINANCE
(Department Of Revenue )
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION
New Delhi, the 2 4th November , 2023
S.O. 5044(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 here by notifies for the purposes of the said clause, Chhattisgarh Rajya
Beej Pramanikaran Sanstha (PAN AADAC3163E ), a body constituted by the State Government of Chhattisgarh , in
respect of the following specified income arising to that body , as follows:
(a) Grants received from Central and State Governments.
(b) Money received by the way of application, Certification fees and other service charges.
(c) Interest earned on Term/Fixed Deposits in the banks and on (a) to (b) above.
2. This notification shall be effective subject to the conditions that Chhattisgarh Rajya Beej Pramanikaran
Sanstha–
(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 in come 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 years 2019 -2020, 2020 -2021, 2021 -
2022, 2022 -2023 and 2023 -2024 rele vant for the financial years 2018 -2019, 2019 -2020, 2020 -2021, 2021 -2022 and
2022 -2023, respectively.
[Notification No. 100/2023/ F. No. 300196/31/2019 -ITA-I].
VIKAS SINGH , Director (ITA -I)
Explanatory Memorandum
It is certified that no person is being ad versely 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.
Login to read full text