Supreme Court: Promotion Remains Valid Even if an Employee's Grade Pay Stays Unchanged  ||  SC Orders Bihar Government to Remove Ganga Riverbank Encroachments in Patna Within Six Weeks  ||  Bombay HC: Child of Single Mother Can’t be Denied RTE Quota over Deceased Father's Caste Certificate  ||  J&K&L HC: Complaint Dismissed Before Cognisance is Not an Acquittal & is Challengeable U/S 528 BNSS  ||  Delhi HC Acquits Man in 2006 Rape Case, Says Names Like Ram or Mohammad do Not Define Virtue  ||  Gujarat HC: Whatsapp Forward of Fake Newspaper Clipping Not Forgery Absent Proof of Fabrication  ||  Supreme Court tells Parsvnath Developers to Comply with Haryana RERA Orders or Face Jail  ||  Supreme Court: Article 142 Cannot Override a Concluded and Acted-Upon Settlement Between Parties  ||  SC Grants One-Time Relief, Allows Law Students to Take Exams Despite Attendance Shortage  ||  SC Grants One-Time Relief, Allows Law Students to Take Exams Despite Attendance Shortage    

Central Government hereby notifies 'Himachal Pradesh Computerization of Police Society'a body established by the State Government, in respect of the specified income arising to that body- (Ministry of Finance ) (14 Jul 2021)

MANU/CBDT/0091/2021

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, '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.

3. This notification shall be deemed to have been applied for the financial years 2018-2019, 2019-2020 and 2020-2021 and shall apply with respect to the financial years 2021-2022 and 2022-2023.

Tags : NOTIFICATION   SOCIETY   INCOME  

Share :        

Disclaimer | Copyright 2026 - All Rights Reserved