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Case law › Notifications › 2021 › Notification No. 8/2021 [F.No.300196/35/2019-ITA-I] / SO 813(E)
Notification 22 February 2021

Notification No. 8/2021 [F.No.300196/35/2019-ITA-I] / SO 813(E)

Ministry of Finance

What this is

Notification No. 8/2021 [F.No.300196/35/2019-ITA-I] / SO 813(E) was published on 22 February 2021. 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 22nd February, 2021
S.O. 813(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, 'Haryana State Pollution Control Board' (PAN AAAJH0446F), a Board constituted by the State Government of Haryana under the Water (Prevention and Control of Pollution) Act, 1974, in respect of the following specified income arising to the Board, namely:-
(a) Grant from Central Government;
(b) Grant from State Government; and
(c) Consent fee for permission for setting up industry in the state of Haryana;
(d) Analysis fees or air ambient quality survey fees;
(e) Testing fees;
(f) Authorization fees;
(g) NOC fees;
(h) Cess reimbursement and cess appeal fees;
(i) Fees received under RTI Act, 2005;
(j) Public hearing fees;
(k) Recognition fees;
(l) Interest on loan and advances given to staff; and
(m) Interest on fixed deposit.
2. This notification shall be effective subject to the conditions that Haryana State 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 2020-21, 2021-2022, 2022-2023, 2023-2024 and 2024-2025.
[Notification No. 8 /2021 F.No.300196/35/2019-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. 09/2021 [F.No. IT(A)/01/2020-TPL] / SO 964(E)  ·  Notification No. 6/2021 [F. No. 370149/154/2019-TPL] / SO 741(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.