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Section 10(46) of the Income-tax Act, 1961 – Central Government notifies "Kerala Shops and Commercial Establishments Workers Welfare Fund Board", a Board established under the Kerala Shops and Commercial Establishments Workers’ Welfare Fund Act, 2006 (Act 24 of 2006) in respect of the certain specified income arising to the Board

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..... ) - Notifications - IT - [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. 68/2015 New Delhi, the 13 th August, 2015 S.O. (E) - In exercise of the powers conferred by clause (46) of section 10 of the .....

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..... tion shall he effective subject to the condition, namely: - (a) that the Kerala Shops and Commercial Establishments Workers' Welfare Fund Board does not engage in any commercial activity; (b) that the activities and the nature of the specified income of the Kerala Shops and Commercial Establishments Workers' Welfare Fund Board remain unchanged throughout the financial years; and .....

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