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Amount received in the form of grants-in-aid from the Central Government - Gujarat State AIDS Control Society - 52/2013 - Income TaxExtract GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) NOTIFICATION No. 52/2013 DATED 5-7-2013 S.O.2037(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, the Gujarat State AIDS Control Society, a body constituted by the Government of Gujarat, in respect of the following specified income arising to that Society, namely :- amount received in the form of grants-in-aid from the Central Government 2. This notification shall be deemed to have been applied for the financial years 2011-2012 and 2012-2013 and shall be applicable for the financial years 2013-2014, 2014-2015 and 2015-2016. 3. The notification shall be effective subject to the following conditions, namely :- ( a ) the Gujarat State AIDS Control Society does not engage in any commercial activity; ( b ) the activities and the nature of the specified income of the Gujarat State AIDS Control Society remain unchanged throughout the financial year; and ( c ) the Gujarat State AIDS Control Society files return of income in accordance with clause ( g ) of sub-section (4C) of Section 139 of the Income-tax Act, 1961 . [ F.NO.196/65/2012-ITAT.I ] DEEPSHIKHA SHARMA, Dy. Secy. (ITA.-I)
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