U/s 10(46) of IT Act 1961 - Central Government notifies “National Aviation Security Fee Trust” a trust established by the Central Government, in respect of the specified income arising to that trust

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.... TAXES) NOTIFICATION NO. 46/2020 New Delhi, the 13th July, 2020 S.O. 2326(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, 'National Aviation Security Fee Trust' (PAN AADTN2508F), a trust established by the Central Government, in respect of the followin....

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....at National Aviation Security Fee Trust,- (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. (d) shall file th....