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Case lawNotifications2015 › Notification No. 67/2015
Notification 13 August 2015

Notification No. 67/2015

Section 10(46) of the Income-tax Act, 1961 - Exemptions - Statutory Body/Authority/Board/Commission - Notified Body or Authority - Kerala Abkari Workers Welfare Fund Board

What this is

Notification No. 67/2015 was published on 13 August 2015. Its subject is Section 10(46) of the Income-tax Act, 1961 - Exemptions - Statutory Body/Authority/Board/Commission - Notified Body or Authority - Kerala Abkari Workers Welfare Fund Board.

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 Do not quote from this page.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], Section 4, Sub-section (ii)]
Government of India
Ministry of Finance
Department of Revenue
Central Board of Direct Taxes
No.£..72./2015
NOTIFICATION
i ‘i
New Delhi.the (2 August, 2015,
§.0....00...(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, “Kerala Abkari Workers Welfare Fund Board”, established by .
the Government af Kerala, in respect of the following specified income arisin ff to the said
Board, namely:-
(a) amount received as contribution from employers and employees; (5) interest earned on deposits in the banks.
2: This notification shall he effective subject to the conditions that the Kerala Abkari
Workers Welfare Fund Board -
(a} shall not engape in any commercia! activity; (b) files return of income in accordance with the provision of clause (g) of sub-
section (4C) of seetion 139 of the Income-tax Act, 1961; and (c) its activities and the nature of the specified income remain unchanged throughout the financial years.
3. This notification shall be applicable for the financial years 2014-15 to 2018-19.
[F.No,196/31/2014-ITA-T]
DEEPSHI SHARMA
Director to the Govetmment of India
To '
The Manager,
Government of India Press,
Mayapuri Press,
New Delhi.

Source: the department’s scanned file.

← Notification No. 66/2015  ·  Notification No. 68/2015 →

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.