This notification, S.O. 5366(E), issued by the Ministry of Finance, Department of Revenue, Central Board of Direct Taxes on October 22, 2018, notifies the West Bengal Unorganised Sector Workers Welfare Board, Kolkata, for the purposes of clause (46) of section 10 of the Income-tax Act, 1961. The notification specifies that the following income streams of the board are covered: (a) Grant-in-aid received from the Government; (b) Registration fees and monthly/yearly subscriptions collected from registered workers; and (c) Interest earned on (a) and (b) above.
The notification is subject to the conditions that the Board (a) shall not engage in any commercial activity; (b) its activities and the nature of the specified income shall remain unchanged throughout the financial years; and (c) shall file a return of income as per clause (g) of sub-section (4C) of section 139 of the Income-tax Act, 1961.
This notification is deemed to have been applied for the assessment year 2018-2019 and applies with respect to the assessment years 2019-2020, 2020-2021, 2021-2022 and 2022-2023. The notification number is 69/2018, F.No. 30019638/2018-ITAI. Vinay Sheel Gautam, Under Secretary, issued the notification.
Key Entities Referenced
Income-tax Act, 1961: The primary legislation governing income tax in India, cited as the legal basis for the notification.
Central Board of Direct Taxes: A department under the Ministry of Finance responsible for direct tax administration in India, issuing the notification.
Ministry of Finance: The government ministry responsible for economic and financial matters in India.
Department of Revenue: A department within the Ministry of Finance, dealing with revenue matters including taxation.
West Bengal Unorganised Sector Workers Welfare Board, Kolkata: A board constituted by the Government of West Bengal for the welfare of unorganised sector workers, the beneficiary of the notification.
Government of West Bengal: The state government that established the West Bengal Unorganised Sector Workers Welfare Board.
New Delhi: The location where the notification was issued.
Vinay Sheel Gautam: The Under Secretary who signed the notification.
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PART II—Section 3—Sub-section (ii)
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No. 4161] NEW DELHI, MONDAY, OCTOBER 22, 2018/ASVINA 30, 1940
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(ररररााााजजजज(cid:4)(cid:4)(cid:4)(cid:4)वववव ििििववववभभभभाााागगगग)
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अअअअििििधधधधससससचचूूचचूू ननननाााा
नई (cid:1)द(cid:3)ली, 22 अ(cid:7) तूबर, 2018
ककककाााा....आआआआ.... 5555333366666666((((अअअअ))))....————आयकर अिधिनयम, 1961 (1961 का 43) क(cid:12) धारा 10 के खंड (46) (cid:16)ारा (cid:17)द(cid:18) शि(cid:21)य(cid:23) का
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(ग) उपयु0(cid:21) (क) और (ख) स ेअ(जत =याज
2. यह अिधसूचना इन शतE के अFयधीन (cid:17)भावी होगी (cid:1)क पि+म बंगाल असंग.ठत 1े2 वक0र क(cid:3)याण बोड,0 कोलकाता—
(क) (cid:1)कसी भी Hावसाियक गितिविध म(cid:29) शािमल नहI होगा;
(ख) िविन7द8 आय के संबंध म(cid:29) (cid:1)Jयाकलाप और िवशेष आय क(cid:12) (cid:17)कृित, िव(cid:18)ीय वषE के दौरान अप.रव(तत रहगे ी;
और
6173 GI/2018 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
(ग) आयकर अिधिनयम, 1961 क(cid:12) धारा 139 क(cid:12) उपधारा – 4(ग) के खंड (छ) के (cid:17)ावधान के अनसु ार आय क(cid:12)
िववरणी दायर करेगा।
3. यह अिधसूचना िनधार0 ण वष0 2018-19 के िलए लागू समझी जाएगी और िनधा0रण वष 0 2019-20, 2020-21, 2021-
22 और 2022-23 के संबंध म(cid:29) लाग ूहोगी।
[अिधसूचना स.ं 69 /2018/ फा. सं. 300196/38/2018-आईटीए-I]
िवनय शील गौतम, अवर सिचव
(cid:1)(cid:1)(cid:1)(cid:1)ाााा(cid:3)(cid:3)(cid:3)(cid:3)ययययाााा(cid:5)(cid:5)(cid:5)(cid:5)ममममकककक (cid:9)(cid:9)(cid:9)(cid:9)ाााापपपपननननःःःः यह (cid:17)मािणत (cid:1)कया जाता ह ै(cid:1)क इस अिधसूचना को भूतल1ी (cid:17)भाव स े लागू (cid:1)कए जाने से कोई भी Hि(cid:21)
(cid:17)ितकूल Nप स े(cid:17)भािवत नहI होगा।
MINISTRY OF FINANCE
Department of Revenue
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION
New Delhi, the 22nd October, 2018
S.O. 5366(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, ‘West Bengal Unorganised
Sector Workers Welfare Board’, Kolkata, a board constituted by the Government of West Bengal, in respect of the
following specified income arising to that board, namely:—
(a) Grant-in-Aid received from Government;
(b) Registration fee and Monthly/yearly Subscription collected from the registered workers; and
(c) Interst earned on (a) and (b) above.
2. This notification shall be effective subject to the conditions that West Bengal Unorganised Sector Workers Welfare
Board, Kolkata,-
(a) shall not engage in any commercial activity;
(b) activities and the nature of the specified income shall 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) of section
139 of the Income-tax Act, 1961.
3. This notification shall be deemed to have been applied for the assessment year 2018-2019 and shall apply with respect
to the assessment years 2019-2020, 2020-2021, 2021-2022 and 2022-23.
[Notification No. 69 /2018/ F.No. 300196/38/2018-ITA-I]
VINAY SHEEL GAUTAM, Under Secy.
Explanatory Memorandum: It is certified that no person is being adversely affected by giving retrospective effect to
this notification.
Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064
and Published by the Controller of Publications, Delhi-110054.