Executive Summary:
This notification, issued by the Central Board of Direct Taxes, grants an exemption under Section 10(46) of the Income-tax Act, 1961 to the Tamil Nadu eGovernance Agency for specified income. The exemption applies retroactively from the assessment year 2019-2020 and extends through the assessment year 2023-2024. The notification outlines conditions for maintaining the exemption, including restrictions on commercial activities and the requirement to file income tax returns and audit reports.
Key Points / Main Content:
* **Exemption Grant:**
* The Central Government notifies the Tamil Nadu eGovernance Agency for income tax exemption under Section 10(46) of the Income-tax Act, 1961.
* **Specified Income:**
* Exemption applies to:
* Recurring contributions/Grants-in-aid from Governments towards operational expenditure.
* Service charges received through Common Service Centres for online services.
* Service charges for software development/IT consultancies for other State Government Departments/Public Sector Undertakings/Statutory Boards.
* Interest earned on advance funds pending disbursement for sponsored projects.
* Dividend received from CSC eGovernance Services India Limited (CSCSPV).
* Admin cost on PEC grants released by UIDAI to enrolment Agencies through Tamil Nadu eGovernance Agency.
* Revenue sharing on conducting online examination for other State Government Departments/Public Sector Undertakings/Statutory Boards.
* Any other future incidental income.
* Interest earned on a to g above.
* **Conditions for Exemption:**
* The Agency must not engage in any commercial activity.
* The activities and nature of the specified income must remain unchanged.
* The Agency must file income tax returns as per Section 139(4C)(g) of the Income-tax Act, 1961.
* The Agency must file an audit report verified by an accountant, along with a certificate from a chartered accountant confirming that the conditions are satisfied.
* **Applicability Period:**
* The notification applies from the assessment year 2019-2020 through 2023-2024.
Impact Analysis:
* **Tamil Nadu eGovernance Agency:**
* *Impact:* Receives income tax exemption on specified income, potentially reducing tax liabilities.
* *Action Required:* Ensure compliance with all conditions, including restrictions on commercial activities, maintaining consistency in income nature, and filing accurate income tax returns and audit reports.
* **Central Board of Direct Taxes (CBDT):**
* *Impact:* Responsible for administering and monitoring the implementation of the notification.
* *Action Required:* Ensure the Tamil Nadu eGovernance Agency complies with the conditions of the exemption and conduct audits as necessary.
* **Tax Authorities:**
* *Impact:* Must recognize and apply the exemption during the assessment of the Tamil Nadu eGovernance Agency's income.
* *Action Required:* Update assessment procedures and guidelines to reflect the exemption granted to the Tamil Nadu eGovernance Agency.
Key Entities Referenced
Income-tax Act, 1961: A law that concerns income tax in India.
Central Board of Direct Taxes: A department under the Ministry of Finance responsible for direct tax administration in India.
Ministry of Finance: A ministry of the Government of India responsible for financial matters.
Tamil Nadu eGovernance Agency: An agency formed by the State Government of Tamil Nadu.
State Government of Tamil Nadu: The government of the state of Tamil Nadu, India.
Common Service Centres: Centers offering online services to citizens.
UIDAI: Unique Identification Authority of India
Chennai, Tamil Nadu: A city in the state of Tamil Nadu, India.
रजजस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99
xxxGIDHxxx
सी.जी.-डी.एलxx.x-GअI.D-E2x1x0x 72020-220611
CG-DL-E-21072020-220611
असाधारण
EXTRAORDINARY
भाग II—खण्ड 3—उप-खण्ड (ii)
PART II—Section 3—Sub-section (ii)
प्राजधकार स ेप्रकाजित
PUBLISHED BY AUTHORITY
स.ं 2118] नई ददल्ली, मगं लिार, जलु ाई 21, 2020/ आषाढ़ 30, 1942
No. 2118] NEW DELHI, TUESDAY, JULY 21, 2020/ASHADHA 30, 1942
जित्त मत्रं ालय
(राजस्ट्ि जिभाग)
(केंद्रीय प्रत्यक्ष कर बोडड)
अजधसचू ना
नई ददल्ली, 21 जुलाई, 2020
का.आ. 2403(अ).—आयकर अजधजनयम,1961 (1961 का 43) की धारा 10 के खंड (46) द्वारा प्रदत्त िजियों
का प्रयोग करते हुए, केंद्र सरकार एतदद्वारा तजमलनाडु राज्य सरकार द्वारा गठित एजेंसी ‘तजमलनाडु ई-गिनेंस एजेंसी’ को
उि एजेंसी से उद्भूत होने िाली जनम्नजलजखत जिजनर्ददष्ट आय के संबंध में उि खण्ड के प्रयोजनाथड अजधसूजचत करती ह,ै
नामत:
(क) तजमलनाडु सरकार तथा जिजनर्ददष्ट प्राजधकरणों सजहत सरकारों से प्राप्त चालू कायाडत्मक व्यय के जलए, यदद
कोई हो, के रूप में प्राप्त कोई राजि आिृजत्त अिं दान/अनुदान सहायता;
(ख) नागठरकों को ऑनलाइन सेिाए ंप्रदान करन े के जलए सामान्य सेिा केन्द्रों के माध्यम स ेप्राप्त सिे ा प्रभार;
(ग) अन्य राज्य सरकार जिभागों/सािडजजनक क्षेत्र के उपक्रमों/सांजिजधक बोडों के जलए प्रदान की गई सॉफ्टिेयर
जिकास पठरयोजनाओं तथा आईटी परामिी सेिाओं के जलए सेिा प्रभार तथा प्रायोजजत जिजभन्न
पठरयोजनाओं के जलए समय-समय पर जितरण हते ु लंजबत अजिम रूप से प्राप्त जनजधयों के स्रोत पर अर्जजत
ब्याज;
(घ) सीएससी ई-गिनेंस सर्जिसेज इंजडया जल.(सीएससी-एसपीिी) से प्राप्त लाभांि;
(ड़) तजमलनाडु ई-गिनेस एजेंसी जो नामांकन पंजीयक के रूप में कायड कर रही ह,ै के माध्यम से नामांकन
एजेंजसयों को यूआईडीएआई द्वारा जारी पीईसी अनुदानों पर प्रिासजनक लागत;
3218 GI/2020 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
(च) अन्य राज्य सरकार जिभागों/सािडजजनक क्षेत्र के उपक्रमों/सांजिजधक बोड ड के जलए आनॅलाइन जांच करन े हते ु
राजस्ट्ि साझेदारी;
(छ) कोई अन्य आय जो सोसायटी के लक्ष्यों को पूरा करन/े उससे संगत भजिष्य में उत्पन्न हो सकती ह;ै और
(ज) उपयुडि (क) स े(छ) पर अर्जजत ब्याज।
2. यह अजधसूचना इन ितों के अध्यधीन प्रभािी होगी दक तजमलनाडु ई-गिनेंस एजेंसी, चेन्नई’-
(क) दकसी भी व्यािसाजयक गजतजिजध में िाजमल नहीं होगा;
(ख) जिजनर्ददष्ट आय के संबंध में दक्रयाकलाप और जििेष आय की प्रकृजत, जित्तीय िषों के दररान अपठरिर्जतत
रहगे ी;
(ग) आयकर अजधजनयम,1961 की धारा 139 की उपधारा – 4(ग) के खंड (छ) के प्रािधान के अनसु ार आय की
जििरणी दायर करेगा; और
(घ) सनदी लेखाकार से इस प्रमाणपत्र के साथ दक उपरोि ित ें संतोषजनक ह,ैं सजहत आयकर अजधजनयम,
1961 की धारा 288 (2) के स्ट्पष्टीकरण में यथा प्रदान की गई लेखाकार द्वारा जिजधित सत्याजपत की गई
लेखा परीक्षा ठरपोटड दायर करेगा।
3. यह अजधसूचना जनधाडरण िष ड 2019-20 के जलए लाग ू समझी जाएगी और जनधाडरण िष ड 2020-21, 2021-22,
2022-23 तथा 2023-24 के जलए लाग ूहोगी।
[अजधसूचना सं. 50/2020/फा. सं. 300196/74/2018-आईटीए-I]
गुलज़ार अहमद िाणी, अिर सजचि
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION
New Delhi, the 21st July, 2020
S.O. 2403(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, ‘Tamil
Nadu e-Governance Agency’, an agency formed by the State Government of Tamil Nadu, in respect of the
following specified income arising to that Authority, namely:-
(a) Amount received in the form of recurring contributions/Grants-in-aid from Governments
including Government of Tamil Nadu and specified authorities, if any, towards current
operational expenditure;
(b) Service charges received through Common Service Centre’s for offering online services to
citizens;
(c) Service charges for the software development projects and IT consultancies rendered for
Other State Government Departments/Public Sector Undertakings/Statutory Boards and
interest earned on sources of funds received in advance, pending disbursements, from time
to time towards various projects sponsored;
(d) Dividend received from CSC e-Governance Services India Limited (CSC-SPV);
(e) Admin cost on PEC grants released by UIDAI to enrolment Agencies through Tamil Nadu
e-Governance Agency which is functioning as enrolment Registrar;
(f) Revenue sharing on conducting online examination for other State Government
Departments/Public Sector Undertakings/Statutory Boards;[भाग II—खण् ड 3(ii)] भारत का राजपत्र : असाधारण 3
(g) Any other income that may arise in future incidental to/furtherance of the objects of the
society; and
(h) Interest earned on (a) to (g) above.
2. This notification shall be effective subject to the conditions that Tamil Nadu e-Governance
Agency, Chennai Authority,-
(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.
(d) shall file the Audit report along with the Return, duly verified by the accountant as
provided in explanation to section 288(2) of the Income-tax Act, 1961 along with a
certificate from the chartered accountant that the above conditions are satisfied.
3. This notification shall be deemed to have been applied for the assessment year 2019-2020 and shall
apply with respect to the assessment years 2020-2021, 2021-2022, 2022-2023 and 2023-2024.
[Notification No. 50/2020/F. No. 300196/74/2018-ITA-I]
GULZAR AHMAD WANI, Under Secy.
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.