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6198 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. 4111 ] NEW DELHI, FRIDAY , SEPTEMBER 29, 2023/ ASVINA 7, 1945
CG-DL-E-29092023-249061
MINISTRY OF FINANCE
(Department of Revenue )
(CENTRAL BOARD OF DI RECT TAXES)
NOTIFICATION
New Delhi, the 29th September, 2023
S.O. 4282 (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, ‘National Farmers Welfare
Program Implementation Society’, (P AN: AAAGN0886J), a society established by Central Government, in respect of
the following specified income arising to that Society , namely:
(a) Government Grant
(b) Miscellaneous receipts from RTI, Tender Fee, Fines & Penalties and sale
of obsolete items ; and
(c) Interest on deposits .
2. This notification shall be effective subject to the conditions that ‘National Farmers Welfare Program
Implementation Society’, -
(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 2022 -2023 relevant to financial
year 2021 -2022 and shall apply with respect to Assessment Years 2023 -2024 to 2026 -2027 relevant to the financial
years 2022 -2023 to 2025 -2026 respectively.
[Notification No. 85 /2023 F.No.300196/ 20/2022 -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.
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and Published by the Controller of Publications, Delhi -110054.
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