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Case law › Notifications › 2020 › Notification No. 28/2020 [F. No. 300196/16/2019-ITA-I] / SO 1658(E)
Notification 27 May 2020

Notification No. 28/2020 [F. No. 300196/16/2019-ITA-I] / SO 1658(E)

Ministry of Finance

What this is

Notification No. 28/2020 [F. No. 300196/16/2019-ITA-I] / SO 1658(E) was published on 27 May 2020. Its subject is Ministry of Finance.

This notifies a named person, body, fund or instrument for the purpose of a provision. Nothing in it changes the provision itself.

The provisions it speaks to

Left, the provision of the Income-tax Act, 1961 as the instrument itself names it. Right, the section of the Income-tax Act, 2025 that the department’s own concordance maps it to — which is where the same ground is now covered.
Under the 1961 ActNow
s.10s.11, s.19
s.139s.2, s.263, s.349
s.288s.515

The instrument, as the Board published it

The department publishes this one only as a PDF, so the words below were read out of that PDF by machine. That reading can carry its own mistakes — a misread number, a broken line. Check the signed document before you rely on a figure in it.

MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION
New Delhi, the 27th May, 2020
S.O. 1658(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, 'Uttarakhand Environment Protection & Pollution Control Board', Dehradun(PAN AAALU0160D), a Board constituted by the Government of Uttarakhand, in respect of the following specified income arising to that Board, namely:—
(a) consent fee;
(b) no objection certificate fee;
(c) bio medical waste fee;
(d) hazardous fee;
(e) stack/analysis fee;
(f) bank guarantee forfeited;
(g) income against RTI application charges;
(h) reimbursement of the expense received from Central Pollution Control Board towards National Air Monitoring Programmes;
(i) monitoring fees;
(j) interest from savings accounts & FDRs;
(k) public hearing fee;
(l) interest from house loan advance to staff; and
(m) income by sale of old scrap items and tender fee etc.

2. This notification shall be effective subject to the conditions that Uttarakhand Environment Protection and Pollution Control Board,-
(a) shall not engage in any commercial activity;
(b) activities and the nature of the specified income shall remain unchanged throughout the financial years; and
(c) shall file return of income in accordance with the provision of clause (g) of sub-section (4C) of section 139 of the Income-tax Act, 1961.
(d) shall file the Audit report along with the Return, duly verified by the accountant as provided in explanation to section 288(2) of the Income-tax Act, 1961 along with a certificate from the chartered accountant that the above conditions are satisfied.

3. This notification shall apply with respect to the assessment years 2020-2021, 2021-2022, 2022-2023, 2023-2024 and 2024-2025.
[Notification No. 28 /2020/F.No.300196/16/2019-ITA-I]
PRAJNA PARAMITA, Director
Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064
and Published by the Controller of Publications, Delhi-110054.

On the same provision

Other instruments in this library that name the same provision of the 1961 Act. They are not necessarily still operative, and a later one may have replaced an earlier one without saying so.

← Notification No. 27/2020 [F. No. 300196/26/2018-ITA-I] / SO 1659(E)  ·  Notification No. 26/2020 [F.No.300196/9/2019-ITA-I] / SO 1563(E) →

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.