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    <description>Notification under section 10(46) notifies Chandigarh State AIDS Control Society as a notified body so that only (a) grants in aid from the Central Government and (b) interest on those grants are treated as specified exempt income, effective for 2011 12 and 2012 13 and applicable for 2013 14 to 2015 16. The exemption is subject to three conditions: no commercial activity; unchanged activities and income character during the year; and filing return of income as prescribed. Grants must be received and applied per prevailing rules and regulations.</description>
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      <description>Notification under section 10(46) notifies Chandigarh State AIDS Control Society as a notified body so that only (a) grants in aid from the Central Government and (b) interest on those grants are treated as specified exempt income, effective for 2011 12 and 2012 13 and applicable for 2013 14 to 2015 16. The exemption is subject to three conditions: no commercial activity; unchanged activities and income character during the year; and filing return of income as prescribed. Grants must be received and applied per prevailing rules and regulations.</description>
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