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U/s 10(46) of the Income-tax Act, 1961 Central Government notifies ‘Gujarat Water Supply and Sewerage Board’, Gandhinagar, a Board constituted by Government of Gujarat, in respect of the specified income arising to that board

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..... TAXES) NOTIFICATION NO. 48/2018 New Delhi, the 14th September, 2018 S.O. 4862 (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, Gujarat Water Supply and Sewerage Board , Gandhinagar, a Board constituted by Government of Gujarat, in respect .....

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..... nd (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 applied for the assessment years 2017-18 and 2018-19 and shall apply with respect to the assessment years 2019-20, 2020-21 and 2021-22. [F.No.300196/11/2017-ITA-I] VINAY SHEEL GAUTAM, Unde .....

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