U/s 10(46) of IT Act 1961 - Central Government notifies ‘Himachal Pradesh Computerization of Police Society’ in respect of the specified income arising to that body - 81/2021 - Income Tax Act, 1961

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Income-tax exemption under section 10(46) for notified society: grant and interest exempt subject to compliance and reporting. The Central Government notifies Himachal Pradesh Computerization of Police Society as a notified body under section 10(46) for specified income comprising grant in aid and interest on such grants, subject to conditions: no commercial activity, unchanged activities and income nature, filing returns under clause (g) of section 139(4C), and filing an audit report with a chartered accountant's certificate. The notification is effective for the financial years 2018 2019 through 2022 2023 as specified.

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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.

Income-tax exemption under section 10(46) for notified society: grant and interest exempt subject to compliance and reporting.

The Central Government notifies Himachal Pradesh Computerization of Police Society as a notified body under section 10(46) for specified income comprising grant in aid and interest on such grants, subject to conditions: no commercial activity, unchanged activities and income nature, filing returns under clause (g) of section 139(4C), and filing an audit report with a chartered accountant's certificate. The notification is effective for the financial years 2018 2019 through 2022 2023 as specified.

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U/s 10(46) of IT Act 1961 - Central Government notifies ‘Himachal Pradesh Computerization of Police Society’ in respect of the specified income arising to that body - 81/2021 - Income Tax Act, 1961

Income-tax exemption under section 10(46) for notified society: grant and interest exempt subject to compliance and reporting.

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U/s 10(46) of IT Act 1961 - Central Government notifies ‘Himachal Pradesh Computerization of Police Society’ in respect of the specified income arising to that body - 81/2021 - Income Tax Act, 1961

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Income-tax exemption under section 10(46) for notified society: grant and interest exempt subject to compliance and reporting.

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