Notification: 95 Date of Issue: 19/12/2013

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jftLVªh laö Mhö ,yö&33004@99 REGD. NO. D. L.-33004/99 vlk/kj.k EXTRAORDINARY Hkkx II— [k.M 3 — mi&[k.M

(ii) PART II—Section 3—Sub-section

(ii) izkf/dkj ls izdkf'kr PUBLISHED BY AUTHORITY la- 2840] ubZ fnYyh] c``gLifrokj] fnlEcj 19] 2013@vxzgk;.k 28] 1935 No. 2840] NEW DELHI, THURSDAY, DECEMBER 19 , 2013/AGRAHAYANA 28, 1935 foÙk ea=kky; (jktLo foHkkx) (dsUæh; çR;{k dj cksMZ) vf/lwpuk ubZ fnYyh] 19 fnlEcj] 2013 dk- vk- 3730 ( v ) - — vk;dj vf/fu;e] 1961 (1961 dk 43) dh /kjk 10 ds [kaM

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(x) dsjy LVsV ,M~~l daVªksy lkslkbVh] viuh vk; dh fooj.kh vk;dj vf/fu;e] 1961 dh /kjk 139 dh mi&/kjk (4x) ds [kaM (N) ds mica/ ds vuqlkj nk;j djrh gSA 4- mDr lkslkbVh dks izkIr gksus okyh vuqnkuksa dh jkf'k dks ekStwnk izpfyr fu;eksa vkSj fofu;eksa ds vuqlkj izkIr fd;k tk,xk vkSj mi;ksx esa yk;k tk,xk A ¹vf/lwpuk la- 95@2013&iQk- la- 196@71@2012@vk;dj fu-& I º nhif'k[kk 'kekZ] mi lfpo 5319 GI/2013

(1) ¹Hkkx II [k.M 3( ii )º Hkkjr dk jkti=k % vlk/kj.k 2 Printed by the Manager, Government of India Press, Ring Road, Mayapuri, New Delhi-110064 and Published by the Controller of Publications, Delhi-110054. MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION New Delhi, the 19th December, 2013 S.O. 3730(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, the Kerala S tate AIDS Prevention Society , a body constituted by the Government of Kerala in respect of the following specified income arising to that Society , namely :— “amount received in the form of grants-in-aid from the Centre Government” 2. This notification shall be deemed to have been applied for the financial years 2011-2012 and 2012-2013 and shall be applicable for the financial years 2013-2014, 2014-2015 and 2015-2016 respectively .

3. The notification shall be effective subject to the following conditions, namely :—

(a) the Kerala S tate AIDS Control Society does not engage in any commercial activity;

(b) the activities and the nature of the specified income of the Kerala S tate AIDS Control Society remain unchanged throughout the financial year; and

(c) the Kerala S tate 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. [Notification No. 95/2013-F. No. 196/71/2012/ITA-I] DEEPSHIKHA SHARMA, Dy. Secy.