This notification, S.O. 282(E), issued by the Central Board of Direct Taxes, Department of Revenue, Ministry of Finance, on January 18, 2018, amends notification S.O. 3129(E) dated September 26, 2017. The amendment pertains to clause 39 of section 10 of the Income-tax Act, 1961. Specifically, it substitutes clause (i) under clause (c) regarding income arising from receipts from National supporters. The updated clause (i) lists Hero Motocorp Ltd., Bank of Baroda, Coal India Ltd., Think and Learn Private Limited, Dalmia Cement Bharat Limited and NTPC Limited and specifies the amount as Rupees Thirty-Nine Crore, Thirty-Nine Lakhs, Fifty-Two Thousand and Two Hundred Fifty (Rs. 39,39,52,250). Sub-clause (ii) shall be omitted with effect from 26th September 2017. The notification is issued under F. No. 200632017/ITAI and signed by Vinay Sheel Gautam, Under Secretary.
Key Entities Referenced
Income-tax Act, 1961: A law referenced in the notification, specifically section 10, clause 39 of the act.
Central Board of Direct Taxes: An organization within the Department of Revenue, Ministry of Finance, responsible for issuing the notification.
Ministry of Finance: The government ministry under which the Department of Revenue and Central Board of Direct Taxes operate.
Department of Revenue: A department within the Ministry of Finance.
New Delhi: The city in India where the notification was issued.
Hero Motocorp Ltd.: One of the National supporters mentioned in the context of income arising from receipts.
Bank of Baroda: One of the National supporters mentioned in the context of income arising from receipts.
Coal India Ltd.: One of the National supporters mentioned in the context of income arising from receipts.
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[अिधसूचना सं. 2/2018/फा. सं. 200/63/2017-आई.टी.ए.-1]
िवनय शील गौतम, अवर सिचव
367 GI/2018 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
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MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION
New Delhi, the 18th January, 2018
(INCOME-TAX)
S.O. 282(E).—In exercise of the powers conferred by clause (39) of the section 10 of the Income-tax
Act, 1961 (43 of 1961), the Central Government hereby makes the following amendments in the notification
of the Government of India, Ministry of Finance, Department of Revenue, Central Board of Direct Taxes,
number S.O. 3129(E), dated the 26th September, 2017, published in the Gazette of India, Extraordinary,
Part II, Section 3, Sub-section (ii), dated the 26th September, 2017, namely:—
2. In the said notification, in clause (c),—
(A) for clause (i), the following clause shall be substituted, namely:—
“(i) Income arising from the receipt from National supporters namely Hero Motocorp Ltd., Bank of
Baroda, Coal India Ltd., Think and Learn Private Limited, Dalmia Cement Bharat Limited and NTPC
Limited.–rupees thirty-nine crore, thirty-nine lakhs, fifty two thousand and two hundred fifty
(Rs. 39,39,52,250).”.
(B) sub-clause (ii) shall be omitted with effect from 26th September, 2017.
[Notification No. 2/2018/F. No. 200/63/2017-ITA-I]
VINAY SHEEL GAUTAM, Under Secy.
Note : Principal notification was published in the Gazette of India, Extraordinary, Part II, Section 3,
Sub-section (ii) vide notification number, S.O. 3129(E), dated the 26th September, 2017.
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