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U/s 10(46) of IT Act 1961 - Central Government notifies ‘International Financial Services Centres Authority’ in respect of the specified income arising to that Authority.

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..... e 11th January, 2022 S.O. 145(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, International Financial Services Centres Authority , Gandhinagar, Gujarat (PAN AAAGI0596L), an authority constituted under sub-sections (1) and (3) of section 4 of the Inte .....

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..... (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. 3. This notification shall be deemed to have been applied for the financial year 2020-2021 and shall apply with respect to the financial years 2021-2022, 2022-2023, 2023-2024 and 2024-2025. [F. No. 300196/11/2021-ITA-I] SOURABH JAIN, Under .....

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