Notification No. 68/2015

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[To be published in the Gazette of India, Extraordinary, Part-Il, Section 3, Subsection Cit}]
Government of India
Ministry of Finance
Department of Revenue (Central Board of Direct Taxes)
No..G&.../2015
NOTIFICATION he:
New Delhi, the |2 August, 2015
5-0.....224(E)- In exercise of the powers conferred by clause (46) of séction 1O0of the Income-tax Act, 196] (43 of 1961), the Central Government hereby notifies for the purposes of the said clause, “Kerala Shops and Commercial Establishments Workers’
Welfare Fund Board”, a Board established under the Kerala Shops and Commercial!
Establishments Workers’ Welfare Fund Act, 200 (Act 24 of 2006) in respect of the following specified income arising to the Board, namely:-
(a} amount received in the Fund as established under section 3 of Kerala Shops and
Commercial Establishments Workers’ Welfare Fund Act, 2006:
(b} amount of interest income eamed on bank deposits:
fa This notification shall be deemed to have been applied for the financial years 20] 3-
2014, 2014-2015 and shall be applicable for the financial years 2015-2016, 2016-2017 and
2017-2018.
3, This notification shall be effective subject to the condition, namely: -
(a) that the Kerala Shops and Commercial Establishments Workers’ Welfare Fund
Board does not engage in any commercial activit ¥5
(bh) that the activities and the nature of the specified income of the Kerala Shops and
Commercial Establishments: Workers’ Welfare Fund Board remain unchanged throughout the financial years: and (c) that the Kerala Shops and Commercial Establishments Workers’ Welfare Fund
Board files return of income in accordance with the provision of clause (pg) of sub-section (4C) of section 139 of the Income-tax Act, 1961.
[F.No.196/18/2014-TTA-T]
DEEPSHIKHA SHARMA
Director to the Goternment af India
To
The Manager,
Government of India Press,
Mayapuri Press, *
New Delhi.