MANU/CBDT/0091/2021

Ministry : Ministry of Finance

Department/Board : CBDT

Notification No. : 81/2021

Date of Notification : 14.07.2021

Date of Publication : 14.07.2021

Central Government hereby notifies for the purposes of clause (46) of Section 10 of the Income-Tax Act, 1961 'Himachal Pradesh Computerization of Police Society'a body established by the State Government of Himachal Pradesh, in respect of the specified income arising to that body

S.O.2827(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, 'Himachal Pradesh Computerization of Police Society', (PAN AABAH0360G), a body established by the State 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 Grant-in Aid deposited in the account of Himachal Pradesh Computerization of Police Society.

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;

(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; and

(d) shall file the Audit report along with the Return, duly verified by the accountant as provided in explanation to section 288(2) of the Income-tax Act, 1961 along with a certificate from the chartered accountant that the above conditions are satisfied.