Standardizing the process of filing application under Section 10(46) of the Income-tax Act, 1961 - Requirement of Notification by The Central Government in the Official Gazette to Claim Exemption.
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.... Central Board of Direct Taxes New Delhi, the 24^th June, 2013 Subject:- Standardizing the process of filing application under Section 10(46) of the Income-tax Act, 1961 Under section 10(46) of the Income-tax Act, specified income arising to a body or authority or Board or Trust or Commission, established or constituted by or under a Central or State Act or by a Central or State Governm....
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....are further advised to adopt the Format laid down in para 3 below while submitting the applications u/s 10(46) of the IT Act. The Applicant shall also send a copy of the said application along with all its enclosures to the Under Secretary (ITA-l), Central Board of Direct Taxes, accompanied by the acknowledgement receipt forwards evidence of having furnished the application in the office of jurisd....
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....ity for benefit of general public? If yes, details of activity so regulated or administered. Pl. file supporting documents. 10 Nature of Activity 11 Are any of the activities carried out commercial in nature? Pl. furnish justification to the answer. 12(A) Whether established or constituted by a Central or State Act? Pl. give details. (B)....
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....een rejected earlier. If yes, when and on what grounds. 18 Whether approval u/s 10(23C)(iv) has been (a) applied for (If yes, when), (b) granted (if yes, pl. furnish the copy of relevant order) (c) such request has been rejected earlier. If yes, when and on what grounds. Pl. furnish a copy of relevant order. 19 Pl. furnish copies of ....
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