Income not included to total income - ‘Urban Improvement Trust Udaipur’[Trust constituted by the State Government of Rajasthan] notified.

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....rs 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, 'Urban Improvement Trust Udaipur', (PAN AAALU0072E), a Trust constituted by the State Government of Rajasthan, in respect of the following specified income arising to that Trust, namely:- (a) Grants received from the State Government; (....

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....me-tax Act, 1961. 3. This notification shall be deemed to have been applied for the assessment years 2013-2014, 2014-2015, 2015-2016, 2016-2017 and 2017-2018 relevant to the financial years 2012-2013, 2013-2014, 2014-2015, 2015-2016 and 2016-2017 respectively. [F.No. 300196/2/2023-ITA-I] VIKAS SINGH, Director, ITA-I Explanatory Memorandum This notification shall be given retrospective effect ....