Notification No. 30/2015

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; (To be published in the Gazetie- of India: Extraordinary, Part-I, Section 3, Sub-section (ii)]
| ; aa ad Gavernment af India
Ministry of Finance
Department of Revenue
Central Board of Direct Taxes
NOTIFICATION
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: New Delhi the 24 March, 2015
S.0.__(E}- In exercise of the powers conferred by clause: (46) of section 1( of the Income-tax
Act, 1961 (43 of 1961), the Central Government hereby notifies for the purposes of the said clause, “Chhattisgarh Building and Other. Construction Workers’ Wellare Board”,a Board constituted by the Government of Chhattisgarh in respect of the following specified income arising i that Board, namely:-
fa} workers welfare cess:
{b) interest income; and :
{c} registration tee.
?. This notification shall be applicable for the financial years 2013-]4 to 2077-18.
3, The notification shall be effective subject to the conditions that Chhattisgarh Building and
Other Construction Workers’ Welfare Board-
(a) does not engage in any commercial activity:
(b) its activities and the nature of the specified income remain unchanged throughout the financial years; and (c) It files return of income in accordance with the provision of clause (g) of sub-section (4C)}of section 139 of the seid Act.
[Notification No0/2015 FNe.19606/2014-ITA.T]
DEEPSHIRHA SHARMA
Directorte Use Government of India
To
The Manager,
Government of India Press,
Mayapuri Press, :
New Delhi.