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Case law › Notifications › 2014 › Notification No. 89/2014 [F.No.196/17/2012-ITA.I] / SO 3257(E)
Notification 23 December 2014

Notification No. 89/2014 [F.No.196/17/2012-ITA.I] / SO 3257(E)

Section 10(46) of the Income-tax Act, 1961 - Exemptions - Statutory Body/authority/board/commission - Notified Body or Authority - West Bengal Building and Other Construction Workers Welfare Board

What this is

Notification No. 89/2014 [F.No.196/17/2012-ITA.I] / SO 3257(E) was published on 23 December 2014. Its subject is Section 10(46) of the Income-tax Act, 1961 - Exemptions - Statutory Body/authority/board/commission - Notified Body or Authority - West Bengal Building and Other Construction Workers Welfare Board.

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 BODY/AUTHORITY/BOARD/COMMISSION - NOTIFIED BODY OR AUTHORITY - WEST BENGAL BUILDING AND OTHER CONSTRUCTION WORKERS WELFARE BOARD
NOTIFICATION NO. 89/2014 [F.NO.196/17/2012-ITA.I] / SO 3257(E), DATED 23-12-2014
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, 'West Bengal Building and Other Construction Workers Welfare Board', a body constituted by the Government of West Bengal in respect of the following specified income arising to that body, namely:-

(a)

cess collected under the Building and Other Construction Workers Welfare Cess Act, 1996 (28 of 1996)and the rules there under;

(b)

registration fees and yearly subscription collected from construction workers registered with the Board as beneficiaries;

(c)

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

(d)

interest income received from investment.

2. This notification shall be applicable for the financial years 2011-12 to 2015-16.
3. The notification shall be subject to the conditions that the West Bengal Building and Other Construction Workers Welfare Board:-

(a)

shall not engage in any commercial activity;

(b)

its activities and the nature of the specified income remain unchanged throughout the financial year; and

(c)

files return of income in accordance with the provision of clause (g) of sub-section (4C) of section 139 of the said Act.

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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 No. 88/2014 [F.No.196/27/2012-ITA.I]/ SO 3260(E)  ·  Notification No. 84/2014 [F. No. 196/11/2014-ITA.1] / SO 3263(E) →

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.