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Case law › Notifications › 2013 › Notification: 77 Date of Issue: 25/9/2013
Notification 25 September 2013

Notification: 77 Date of Issue: 25/9/2013

Section 10(46) of the Income-tax Act, 1961 - Exemptions - Statutory/authority/board/commission - Notified Body or Authority - Chandigarh State Aids Control Society

What this is

Notification: 77 Date of Issue: 25/9/2013 was published on 25 September 2013. Its subject is Section 10(46) of the Income-tax Act, 1961 - Exemptions - Statutory/authority/board/commission - Notified Body or Authority - Chandigarh State Aids Control Society.

This notifies a named person, body, fund or instrument for the purpose of a provision. Nothing in it changes the provision itself.

The provisions it speaks to

Left, the provision of the Income-tax Act, 1961 as the instrument itself names it. Right, the section of the Income-tax Act, 2025 that the department’s own concordance maps it to — which is where the same ground is now covered.
Under the 1961 ActNow
s.10s.11, s.19
s.139s.2, s.263, s.349

The instrument, as the Board published it

The words below are the department’s own, reproduced from its published text. Where the department’s copy carried a publisher’s notes after the instrument, those are not reproduced.

SECTION 10(46) OF THE INCOME-TAX ACT, 1961 - EXEMPTIONS - STATUTORY/AUTHORITY/BOARD/COMMISSION - NOTIFIED BODY OR AUTHORITY - CHANDIGARH STATE AIDS CONTROL SOCIETY
NOTIFICATION NO. 77/2013 [F.NO.196/59/2012-ITA.I]/SO 2913(E), DATED 25-9-2013
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, the Chandigarh State AIDS Control Society a body established by the Chandigarh Administration in respect of the following specified income arising to the said Society, namely:-

(a )

amount received in the form of grants-in-aid from Central Government;

(b )

interest earned on grants-in-aid.

2. This notification shall be deemed to have been applied for the financial years 2011-12 and 2012-13 and shall respectively be applicable for the financial years 2013-14, 2014-15 and 2015-16.
3. The notification shall be effective subject to the following conditions, namely:-

(a )

the Chandigarh State AIDS Control Society does not engage in any commercial activity;

(b )

the activities and the nature of the specified income of the Chandigarh State AIDS Control Society remain unchanged throughout the financial year; and

(c )

the Chandigarh State AIDS Control Society files return of income in accordance with the provision of clause (g) of sub-section (4C) section 139 of the Income-tax Act, 1961.

4. The grants received by the said Society shall be received and applied in accordance with the prevailing rules and regulations

On the same provision

Other instruments in this library that name the same provision of the 1961 Act. They are not necessarily still operative, and a later one may have replaced an earlier one without saying so.

← Notification: 78 Date of Issue: 25/9/2013  ·  Notification: 76 Date of Issue: 24/9/2013 →

What a notification is. A notification is made under a power the Act itself gives, and within that power it is law — unlike a circular, which only binds the department. Its reach is the reach of the enabling provision and no wider, and the date it carries decides from when it works.

Source: the Income Tax Department’s own published text — its page for this instrument.