Tax exemption for government grants: grants in aid to Gujarat State AIDS Control Society notified, subject to activity, income and return filing conditions. Notification under the Income-tax Act notifies the Gujarat State AIDS Control Society for the purposes of clause (46) of section 10, specifying that amounts received as grants-in-aid from the Central Government are the Society's specified income. The notification applies to financial years 2011-2012 and 2012-2013 and to 2013-2014 through 2015-2016, subject to conditions that the Society not engage in commercial activity, maintain unchanged activities and income character, and file returns as required by clause (g) of sub-section (4C) of section 139.
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Tax exemption for government grants: grants in aid to Gujarat State AIDS Control Society notified, subject to activity, income and return filing conditions.
Notification under the Income-tax Act notifies the Gujarat State AIDS Control Society for the purposes of clause (46) of section 10, specifying that amounts received as grants-in-aid from the Central Government are the Society's specified income. The notification applies to financial years 2011-2012 and 2012-2013 and to 2013-2014 through 2015-2016, subject to conditions that the Society not engage in commercial activity, maintain unchanged activities and income character, and file returns as required by clause (g) of sub-section (4C) of section 139.
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