Section 10(46) of the Income-tax Act, 1961 – Central Government notifies “Chhattisgarh Building and Other Construction Workers' Welfare Board” a Board constituted by the Government of Chhattisgarh, in respect of the certain specified income arising to the said Board - 30/2015 - 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. 30/2015 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, Chhattisgarh Building and Other Construction Workers' Welfare Board , a Board constituted by the Government of Chhattisgarh in respect of the following specified income arising to that Board, namely:- (a) workers welfare cess; (b) interest income; and (c) registration fee. 2. This notification shall be applicable for the financial years 2013-14 to 2017-18. 3. The notification shall be effective subject to the conditions that Chhattisgarh Building and Other Construction Workers' Welfare Board- (a) does not engage in any commercial activity; (b) its activities and the nature of the specified income remain unchanged throughout the financial years; and (c) It files return of income in accordance with the provision of clause (g) of sub-section (4C) of section 139 of the said Act. [F.No.196/06/2014-ITA.I] DEEPSHIKHA SHARMA Director to the Government of India