U/s 10(46) of the Income-tax Act, 1961 Central Government notifies ‘Uttarakhand Real Estate Regulatory Authority’, Dehradun, an authority constituted by the Government of Uttarakhand, in respect of the specified income arising to that authority

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....rtment of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION NO. 57/2018 New Delhi, the 26th September, 2018 S.O. 4984(E).- In exercise of the powers conferred by clause (46) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies for the purposes of the said clause, 'Uttarakhand Real Estate Regulatory Authority', Dehradun, an authority constit....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....the conditions that Uttarakhand Real Estate Regulatory Authority, Dehradun,- (a) shall not engage in any commercial activity; (b) activities and the nature of the specified income shall remain unchanged throughout the financial years; and (c) shall file return of income in accordance with the provision of clause (g) of sub-section (4C) of section 139 of the Income-tax Act, 1961. 3. ....