U/s 10(46) of the Income-tax Act, 1961 Central Government notifies ‘Himachal Pradesh Computerization of Police Society’, a body established by the Government of Himachal Pradesh, in respect of the following specified income arising to that body - 100/2017 - Income Tax

MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION NO. 100/2017 New Delhi, the 22nd December, 2017 S.O. 4011(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 Himachal Pradesh Computerization of Police Society , a body established by the Government of Himachal Pradesh, in respect of the following specified income arising to that body, namely:- (a) amount received in the form of Grant-in-aid; and (b) interest accrued on CCTNS fund. 2. This notification shall be effective subject to the conditions that Himachal Pradesh Computerization of Police Society,- (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. 3. This notification shall be deemed to have been applied for the financial Years 2013-2014, 2014-2015, 2015-2016, 2016-2017 and shall apply with respect to the financial year 2017-2018. [F.No.196/7/2015-ITA-I] VINAY SHEEL GAUTAM, Under Secy. Explanatory Memorandum:- It is certified that no person is being adversely affected by giving retrospective effect to this notification.