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Date: 24-Aug-2023 Category: Extra Ordinary State: Union Government Country: India

Notification under clause 46 of section 10 of the Income tax Act 1961 in the case of UIDAI

Issued by Ministry of Finance · Department of Revenue

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Executive Summary & Key Takeaways

What it means

  • The notification grants income tax exemption to the Unique Identification Authority of India (UIDAI) under Section 10(46) of the Income-tax Act, 1961, for specific income categories.

Key Changes

  • The UIDAI's income from the following sources is exempt from income tax:
  • Grants/Subsidies received from the Central Government.
  • Fees/Subscriptions, including RTI Fee, Tender Fee, Sale of Scrap, PVC card fees, etc.
  • Authentication, Enrolment and Updation service charges.
  • Term/Fixed Deposits.
  • Interest earned on the above income sources.
  • The exemption is subject to the conditions that UIDAI does not engage in any commercial activity, the nature of its activities and specified income remains unchanged, and it files its income tax returns as per Section 139(4C)(g) of the Income-tax Act, 1961.
  • The notification is effective retrospectively for assessment years 2019-2020 to 2023-2024, corresponding to financial years 2018-2019 to 2022-2023.

Impact Analysis

Impact on UIDAI

  • UIDAI must continue to file income tax returns as per Section 139(4C)(g) of the Income-tax Act, 1961.

Impact on Government

  • The retrospective application validates UIDAI's tax position for prior assessment years.

Impact on Public

  • Indirectly, the tax exemption may allow UIDAI to allocate more resources towards its core activities, potentially improving service delivery.

Suggested Action Items

  • UIDAI should seek clarification from the Central Board of Direct Taxes (CBDT) on any ambiguous aspects of the notification.

Key Entities Referenced

Unique Identification Authority of India (UIDAI): A statutory authority established by the Government of India under the AADHAAR Act, 2016. Income-tax Act, 1961: The primary legislation governing income tax in India. AADHAAR Act, 2016: The legislation under which UIDAI was established. Central Board of Direct Taxes (CBDT): A part of the Department of Revenue in the Ministry of Finance, responsible for administering direct taxes.
Official Source Record View Original Source →
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रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99 सी.जी.-डी.एल.-अ.-24082023-248293 CG-DxLx-xEG-I2D4H0x8x2x0 23-248293 xxxGIDExxx असाधारण EXTRAORDINARY भाग II—खण् ड 3—उप-खण्ड (ii) PART II—Section 3—Sub-section (ii) प्राजधकार स ेप्रकाजित PUBLISHED BY AUTHORITY स.ं 3622] नई दिल्ली, बृहस्ट्पजतिार, अगस्ट्त 24, 2023/भाद्र 2, 1945 No. 3622] NEW DELHI, THURSDAY, AUGUST 24, 2023/BHADRA 2, 1945 जित्त मत्रं ालय (रािस्ट्ि जिभाग) (केंद्रीय प्रत्यक्ष कर बोडड) अजधसचू ना नई दिल्ली, 23 अगस्ट् त, 2023 का.आ. 3782(अ).—आयकर अजधजनयम, 1961 (1961 का 43) की धारा 10 के खंड (46) द्वारा प्रित्त िजियों का प्रयोग करत े हुए, केंद्रीय सरकार उि खंड के प्रयोिनार्ड, ‘यूजनक आइडेंटिदिकेिन अर्ॉटरिी ऑि इंजडया’, (PAN AAAGU0182Q), भारत सरकार द्वारा आधार अजधजनयम, 2016 के प्रािधानों के अतं गडत स्ट्र्ाजपत एक सांजिजधक प्राजधकरण, को उस प्राजधकरण से उत्पन्न होन े िाली जनम्नजलजखत जिजनर्िडष्ट आय के सबं ंध में अजधसूजचत करती ह,ै अर्ाडतः (क) केंद्र सरकार से प्राप्त अनुिान/सजससडी; (ख) आरिीआई िुल्क, जनजििा िुल्क, स्ट्रैप की जबरी, पीिीसी काडड आदि सजहत िुल्क/अिं िान; (ग) प्रमाणीकरण, नामांकन और अद्यिन सिे ा से प्राप्त प्रभार; (घ) सािजध/जनयत िमा; और (ङ) उि (क) से (घ) के संबंध में अर्िडत सयाि। 2. यह अजधसूचना जनम्न के अध्यधीन प्रभािी होगी दक यूजनक आइडेंटिदिकेिन अर्ॉटरिी ऑि इंजडया- 5445GI/2023 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)] (क) दकसी िाजणजययक कायडकलाप में िाजमल नहीं होगा; (ख) कायडकलापों और जिजिष्ट आय की प्रकृजत समस्ट्त जित्तीय िर्षों के िौरान अपटरिर्तडत रहगे ी; और (ग) आयकर अजधजनयम, 1961 की धारा 139 की उप-धारा (4ग) के खंड (छ) के प्रािधान के अनुसार आय की जििरणी िाइल की िाएगी। 3. यह अजधसूचना जनधाडरण िर्षड 2019-2020 से 2023-2024 के संबंध म ें लाग ू मानी िाएगी और रमिः जित्तीय िर्षड 2018-2019 से 2022-2023 के जलए संगत होगी । [अजधसूचना स.ं 68/2023/ िा. सं. 300196/37/2018-आईिीए-I] जिकास ससंह, जनिेिक, (आईिीए-I) स्ट्पष्टीकरण ज्ञापन प्रमाजणत दकया िाता ह ैदक इस अजधसूचना को भतू लक्षी प्रभाि िेन े से दकसी व्यजि पर प्रजतकूल प्रभाि नहीं पड़ रहा ह।ै MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION New Delhi, the 23rd August, 2023 S.O. 3782(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, ‘Unique Identification Authority of India’(PAN AAAGU0182Q), a statutory Authority established under the provisions of the AADHAAR Act, 2016 by the Govt. of India, in respect of the following specified income arising to the said Authority, as follows: (a) Grants/Subsidies received from Central Government; (b) Fees/ Subscriptions including RTI Fee, Tender Fee, Sale of Scrap, PVC card, etc; (c) Authentication, Enrolment and Updation service charges received; (d) Term/Fixed Deposits; and (e) Interest earned on (a) to (d) above. 2. This notification shall be effective subject to the conditions that Unique Identification Authority of India - (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 assessment years 2019-2020 to 2023-2024 relevant for the financial years 2018-2019 to 2022-2023 respectively. [Notification No. 68/2023/ F. No. 300196/37/2018-ITA-I] VIKAS SINGH, Director (ITA-I) 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.

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