TMI BlogSection 10(46) of the Income-tax Act, 1961 – Central Government notifies “Pollution Control Board, Assam” a body constituted by the Government of Assam in respect of the following specified income arising to that BoardX X X X Extracts X X X X X X X X Extracts X X X X ..... NOTIFICATION NO. 40/2016 New Delhi, the 2nd June, 2016 S.O. 1944(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 Pollution Control Board, Assam, a body constituted by Government of Assam, in respect of the following specified income aris ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mercial activity; (b) activities and the nature of the specified income 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) section 139 of the Income-tax Act, 1961 . 3. This notification shall be deemed to have been apply for the Financial Year 2015-2016 and shall apply with respect to t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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