Notification No. 84/2014 [F. No. 196/11/2014-ITA.1] / SO 3263(E)

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2 THE GAZETTE OF INDIA : EXTRAORDINARY [P ART II—S EC . 3(ii)] MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION New Delhi, the 23rd December, 2014 S.O. 3263(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 ^ North East Centre for Technology Application and Reach * , a body constituted by the Central Government, in respect of the following specified income arising to the said Commission, namely:- i) grants-in-aid; ii) interest earned on grants-in-aid.

2. This notification shall be applicable for the above specified income of the ^ North East Centre * for ^ Technology Application and Reach * , for the assessment year 2013-2014 to 2017-2018.

3. The notification shall be subject to the following conditions, namely:- a) the said body shall not engage in any commercial activity: b) the activities and the nature of the specified income of the said body remain unchanged throughout the financial year; and c) the said body files return of income in accordance with the provision of clause

(g) of sub-section (4C) of Section 139 of the said Act.

4. The grants received by the said body shall be received and applied in accordance with the prevailing rules and regulations. [Notification No. 84/2014/ F. No. 196/11/2014-ITA.1] DEEPSHIKHA SHARMA, Director Printed by the Manager, Government of India Press, Ring Road, Mayapuri, New Delhi-110064 and Published by the Controller of Publications, Delhi-110054.