Section 10(46) of the Income-tax Act, 1961 – Central Government notifies “Maharashtra State AIDS Control Society” a body constituted by the Government of Maharashtra, in respect of the certain specified income arising to the said body. - 29/2015 - Income Tax

[To be published in the Gazette of India, Extraordinary, Part-II, Section 3, Sub-section (ii)] Government of India Ministry of Finance Department of Revenue Central Board of Direct Taxes NOTIFICATION NO. 29/2015 New Delhi, the 24 th March, 2015 S.O. (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, the Maharashtra State AIDS Control Society a body constituted by the Government of Maharashtra in respect of the following specified income arising to that Society, namely:- Amount received in the form of grants-in-aid from the Central Government . 2. This notification shall be deemed to have been applied for the financial years 2011-2012, 2012-2013 and 2013-2014 and shall be applicable for the financial Years 2014-2015 and 2015-2016. 3. This notification shall be effective subject to the following conditions, namely:- (a) the Maharashtra State AIDS Control Society does not engage in any commercial activity; (b) the activities and the nature of the specified income of the Maharashtra State AIDS Control Society remain unchanged throughout the financial years; and (c) the Maharashtra State AIDS Control Society files return of income in accordance with the provisions of clause (g) of sub-section (4C) of section 139 of the Income tax Act, 1961 . 4. The grants received by the said Society shall be received and applied in accordance with the prevailing rules and regulations. [F.No.196/74/2012-ITA.I] (Deepshikha Sharma) Director to the Government of India