Notification No. 31/2015

Section 10(46) of the Income-tax Act, 1961 - Exemptions - Statutory body/authority/board/commission - Notified body or authority - West Bengal Transport Workers' Social Security Scheme

What this is

Notification No. 31/2015 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 - West Bengal Transport Workers' Social Security Scheme.

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 Do not quote from this page.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-II, Section 3, Sub-section (ii)]
Crovernment of India of Ministry of Finance
Department of Revenue
Central Board of Direct Taxes
NOTIFICATION
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New Delhi, the 2.4 March, 2015
§.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, “West Bengal Transport Workers’ Social Security Scheme” of West Bengal State Social
Security Board established by Government of West Bengal, in respect of the following specified income arising to that Board, namely:-
(a) amount received in the form of Government grants; (b) amount received as.cess under the West Bengal Motor Transport Workers’ Welfare Cess
Act, 2010 (West Bengal Act V of 2010) and miles framed thereunder: , (c) amount received as registration fees and renewal fees paid by the registered beneficiaries; arid
{d) interest earned on fixed deposits,
2. This notification shall be applicable for the financial years 2014-15 te 2078-19.
3. The notification shal! be effective subject to the conditions that the West Bengal Transport
Workers’ Social Security Scheme” of West Bengal State Social Security 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 (1) of sub-section (4C)
of section 139 of the said Act.
[Notification No,9/ 2015 F.No, 196/21 2041ITAL
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DEEPSHIKHA SHARMA
Director to the Government of India
Ta
The Manager,
Government of India Press,
Mavyapuri Press,
New Delhi.

Source: the department’s scanned file.

← Notification No. 30/2015 · Notification No. 25/2015 →

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.