U/s 10(46) of the Income-tax Act, 1961 Central Government notifies National Biodiversity Authority’, Chennai, an authority established under the Biological Diversity Act, 2002 (18 of 2003), in respect of the specified income arising to that Authority - 68/2017 - Income Tax Act, 1961
📋
Contents
Cases Cited
Referred In
Notifications
Circulars
Forms
Manuals
Acts
Rules & Regulations
Case Laws New
Ref Provisions New
Plus +
Source NTF
Summary
Similar
Note
Bookmark
Share
✓ Copied successfully !
Print
Print Options
For full text, please login
Login to TaxTMI
Verification Pending
The Email Id has not been verified. Click on the link we have sent on
Notification under section 10(46): specified income of National Biodiversity Authority exempted subject to non commercial and filing conditions. Notification under section 10(46) notifies National Biodiversity Authority, Chennai as an authority for specified income - grants-in-aid, benefit-sharing fees and royalties, application fees, interest and penalties - subject to conditions that the Authority shall not engage in commercial activity, shall maintain activities and the nature of specified income unchanged, and shall file returns of income as required by the return-filing provision; the notification is effective retrospectively for financial year 2016-2017 and applies through specified subsequent financial years.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Notification under section 10(46): specified income of National Biodiversity Authority exempted subject to non commercial and filing conditions.
Notification under section 10(46) notifies National Biodiversity Authority, Chennai as an authority for specified income - grants-in-aid, benefit-sharing fees and royalties, application fees, interest and penalties - subject to conditions that the Authority shall not engage in commercial activity, shall maintain activities and the nature of specified income unchanged, and shall file returns of income as required by the return-filing provision; the notification is effective retrospectively for financial year 2016-2017 and applies through specified subsequent financial years.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.