Amendment in various notifications issues U/s 10(46) of IT Act 1961 to extend the validy period. - 14/2024 - Income Tax

Extract

MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION NO. 14/2024 New Delhi, the 23rd January, 2024 S.O. 327(E). In the notifications of the Government of India, Ministry of Finance, Department of Revenue (Central Board of Direct Taxes), published in the Gazette of India, Extraordinary, Part-II, Section 3, Sub-section (ii), bearing number S.O. 2774(E) dated the 9th July, 2021 , S.O. 2826(E) dated 14th July, 2021 , S.O. 4523(E) dated 29 th October, 2021 , S.O. 4525(E) dated 29th October, 2021 , S.O. 73(E) dated 6th January, 2022 , S.O. 1769(E) dated 11th April, 2022 , S.O. 1977(E) dated 28th April, 2022 , S.O. 1044(E) dated 3rd March, 2023 , S.O. 1690(E) dated 10 th April, 2023 and S.O. 2155(E) dated 10th May, 2023 , the paragraph 3 shall be read as the following, namely,- This notification shall be deemed to have been applied for the financial year 2020-2021 to financial year 2024-2025 relevant to the assessment year 2021-2022 to assessment year 2025-2026. And In the notification of the Government of India, Ministry of Finance, Department of Revenue (Central Board of Direct Taxes), published in the Gazette of India, Extraordinary, Part-II, Section 3, Sub-section (ii), bearing number S.O. 1585(E) dated the 1st April, 2023 , the paragraph 3 shall be read as the following, namely,- This notification shall be deemed to have been applied for the financial year 2020-2021 to financial year 2022-2023 relevant to the assessment year 2021-2022 to assessment year 2023-2024. [F. No. 300196/8/2020-ITA-I] VIKAS SINGH, Director (ITA-I) Explanatory Memorandum It is certified that no person is being adversely affected by giving retrospective effect to this notification.

26/2025 - Dated: 10-5-2023 - Income Tax - Exemption from specified income U/s 10(46) - notifies ‘Food Safety and Standards Authority of India’, New Delhi an Authority established by the Ministry of Health and Family Welfare, Government of India
20/2023 - Dated: 10-4-2023 - Income Tax - Exemption from specified income U/s 10(46) - notifies Central Board of Secondary Education, Delhi a Board constituted by the Central Government.
16/2023 - Dated: 1-4-2023 - Income Tax - Exemption from specified income U/s 10(46) -‘Bhadohi Industrial Development Authority’ an Authority constituted by the state government of Uttar Pradesh, Notified
12/2023 - Dated: 3-3-2023 - Income Tax - Karnataka State Building and Other Construction Workers Welfare Board notified a Board constituted by the State Government of Karnataka U/s 10(46) of IT Act 1961.
47/2022 - Dated: 28-4-2022 - Income Tax - Exemption from income tax to specified income arising to a body or authority or Board or Trust or Commission - U/s 10(46) of IT Act 1961 - Central Government notifies, Tamilnadu Construction Workers Welfare Board a Board constituted by the state Government of Tamil Nadu
30/2022 - Dated: 11-4-2022 - Income Tax - U/s 10(46) of IT Act 1961 - Central Government notifies , ‘Rajasthan Electricity Regulatory Commission’ a Commission constituted by the state Government of Rajasthan
01/2022 - Dated: 6-1-2022 - Income Tax - U/s 10(46) of IT Act 1961 - Central Government notifies ‘Regional Air Connectivity Fund Trust' in respect of the specified income arising to that Trust.
127/2021 - Dated: 29-10-2021 - Income Tax - U/s 10(46) of IT Act 1961 - Central Government notifies ‘Gujarat State Aids Control Society’ in respect of the specified income arising to that Society.
125/2021 - Dated: 29-10-2021 - Income Tax - U/s 10(46) of IT Act 1961 - Central Government notifies ‘Chandigarh Pollution Control Committee’ in respect of the specified income arising to that Committee.
80/2021 - Dated: 14-7-2021 - Income Tax - Central Government notifies , ‘Haryana Labour Welfare Board’ in respect of the specified income arising to that Board.
78/2021 - Dated: 9-7-2021 - Income Tax - U/s 10(46) of IT Act 1961 - Central Government notifies ‘Haryana Building and Other Construction Workers Welfare Board’ in respect of the specified income arising to that Board.