U/s 10(46) of the Income-tax Act, 1961 Central Government notifies ‘Rajasthan State Dental Council’, Jaipur, a body constituted by the Government of Rajasthan, in respect of the specified income arising to that body - 46/2018 - Income Tax

MINISTRY OF FINANCE (Department of Revenue) CENTRAL BOARD OF DIRECT TAXES NOTIFICATION NO. 46/2018 New Delhi, the 14th September, 2018 S.O. 4860(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, Rajasthan State Dental Council , Jaipur, a body constituted by the Government of Rajasthan, in respect of the following specified income arising to that body, namely:- (a) sale of application form; (b) renewal fees of Dentists, Dental Hygienists and Dental Mechanics; (c) fees of good standing; (d) Dentist provisional registration fees; (e) Additional qualification fees; (f) late fees; (g) no objection certificate fees; (h) re-issue of certificate fees (duplicate certificate fees); (i) Continuing Dental Education Programme fees; and (j) interest income accrued on above. 2. This notification shall be effective subject to the conditions that Rajasthan State Dental Council, Jaipur,- (a) shall not engage in any commercial activity; (b) activities and the nature of the specified income shall remain unchanged throughout the assessment 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 assessment years 2017-2018 and 2018-2019 shall apply with respect to the assessment years 2019-2020, 2020-2021 and 2021-2022. [F.No.300196/13/2017-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.