Section 10(46) of the Income-tax Act, 1961 – Central Government notifies "Kerala Abkari Workers Welfare Fund Board", established by the Government of Kerala, in respect of the certain specified income arising to the said Board - 67/2015 - 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. 67/2015 New Delhi, the 13 th August, 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. Kerala Abkari Workers Welfare Fund Board , established by the Government of Kerala, in respect of the following specified income arising to the said Board, namely:- (a) amount received as contribution from employers and employees; (b) interest earned on deposits in the banks. 2. This notification shall be effective subject to the conditions that the Kerala Abkari Workers Welfare Fund Board - (a) shall not engage in any commercial activity; (b) files return of income in accordance with the provision of clause (g) of sub-section (4C) of section 139 of the Income-tax Act, 1961 and (c) its activities and the nature of the specified income remain unchanged throughout the financial years. 3. This notification shall be applicable for the financial years 2014-15 to 2018-19. [F. No. 196/31/2014-ITA-I] DEEPSHIKHA SHARMA Director to the Government of India