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Case lawNotifications2015 › Notification No. 29/2015
Notification 24 March 2015

Notification No. 29/2015

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

What this is

Notification No. 29/2015 was published on 24 March 2015. Its subject is Section 10(46) of the Income-tax Act, 1961 - Exemptions - Statutory body/authority/board/commission - Notified body or authority - Maharashtra State Aids Control Society.

This grants an exemption or a relief under a provision that allows one. Read the conditions attached: an exemption notification is construed strictly, and a condition missed is the exemption lost.

The instrument itself

The text, read by machine from the scan

This is not the department’s typed text. The department published this one as a scanned image of a signed paper, so there is no text in the file to copy. What follows was read off that image by optical character recognition and is reproduced without correction — the mistakes you can see are the machine’s, and there may be others you cannot. It is here so the document can be found and read; it is not a substitute for the file, which is linked below. Do not quote from this page.

[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART-I, of SECTION 3, SUB-SECTION (ii)]
GOVERNMENT OF INDIA
| MINISTRY OF FINANCE
Lae. DEPARTMENT OF REVENUE
! (CENTRAL BOARD OF DIRECT TAXES)
| NOTIFICATION
| | —
New Delhi, dated the 24 March, 2015
5.0. (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 Maharashtra State AIDS Control Society a body constituted by the Government of Maharashtra in respect of the following specified income arising to that Society, namely:
“Amount received in the form of grants-m-aid from the Central
Government”.
2. This notification shall be deemed to have been applied for the financial years
2011-2012, 2012-2013 and 2013-2014 and shall be applicable for the financial Years 2014-
2015 and 2015-2016.
ais This notification shall be effective subject to the following conditions, namely:-
(a) the Maharashtra State ATDS Control Society does not engage in any commercial activity; (b) the activities and the nature of the specified income of the Maharashtra State
AIDS Control Society remain unchanged throughout the financial years; and
{c) the Maharashtra State AIDS Control Society files return of income in accordance with the provisions of clause (¢) of sub-section (4C) of section 139 of the Income-
tax Act.1961.
4. The grants received by the said Society shall be received and apphed in accordance with the prevailing rules and regulations.
[Notification No. 2-9 /20147F.No196/'74/2012-ITA.1]
hrvfrhtre (Deepshikha Sharma}
Director-to the Government of India
To,
The Manager,
Government of India Press,
Ring Road, Mayapuri Industrial Area, (Near Rajouri Garden), New Delhi.

Source: the department’s scanned file.

← Notification No. 28/2015  ·  Notification No. 30/2015 →

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.