Supreme Court: Drug Users are Victims and Focus Must Be on Breaking the Supply Chain  ||  Supreme Court: Non-Signatories May Join Arbitration When the Dispute Affects Their Rights  ||  Delhi HC: Homemaker’s Services Cannot Be Ignored in Compensation Due to Age  ||  Kerala High Court Directs Photos and Videos of Illegal Vehicle Modifications in Accident Reports  ||  Madras HC: Property Acquired by Catholic Priests Belongs to the Religious Society  ||  Delhi HC: Pre-Marital Disability Cannot Be Used to Avoid Maintenance to Wife and Child  ||  Allahabad HC: Religious Freedom Does Not Confer a Right to a Specific Plot for Cemetery  ||  Allahabad HC: Dissatisfaction With Police Probe Alone Cannot Prove Wilful Neglect under SC/ST Act  ||  Kerala HC: Teachers Cannot Face Criminal Action for Trivial Classroom Discipline Measures  ||  Supreme Court: Past Ad Hoc Service Counts for Pension, Not Seniority Against Direct Recruits    

Central Government hereby notifies 'Prayagraj Mela Pradhikaran, Prayagraj', an authority constituted by the State Government of Uttar Pradesh- (Ministry of Finance ) (14 Mar 2019)

MANU/CBDT/0031/2019

Direct Taxation

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, 'Prayagraj Mela Pradhikaran, Prayagraj', an authority constituted by the State Government of Uttar Pradesh, in respect of the following specified income arising to that authority, namely:-

(a) Grant-in-aid received from any Central Government, State Government or other authority;

(b) Tolls on the parking of vehicle or entering any vehicle or any person bringing goods for sale or for demonstration/advertisement into the Mela area;

(c) Fee on the registration of activity of business, trade or profession;

(d) Fee on the services provided to individual as service charge;

(e) Any other charge and fee in Mela Area levied by authority as per the provisions of the Uttar Pradesh Prayagraj Mela Authority, Allahabad Act, 2017 (U. P. Act No. 5 of 2018); and

(f) Interest earned on (a) to (e) above.

2. This notification shall be effective subject to the conditions that Prayagraj Mela Pradhikaran, Prayagraj,-

(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 apply with respect to the assessment years 2019-2020, 2020-2021, 2021-2022, 2022-2023 and 2023-2024.

Tags : AUTHORITY   CONSTITUTION   GRANT IN AID  

Share :        

Disclaimer | Copyright 2026 - All Rights Reserved