The notification grants income tax exemption to the 'National Mission for Clean Ganga', New Delhi (PAN AABAN3769K) on specified income.
Key Changes
Exemption is granted under Section 10(46) of the Income-tax Act, 1961.
The exemption applies to Grants-in-Aid received from the Government of India and Interest earned on bank deposits.
The exemption is subject to the conditions that the 'National Mission for Clean Ganga' does not engage in any commercial activity, the activities and nature of specified income remain unchanged throughout the financial years, and it files income tax returns as per Section 139(4C)(g) of the Income-tax Act, 1961.
The notification is applied retrospectively to assessment years 2021-2022, 2022-2023 and 2023-2024 relevant to financial years 2020-2021, 2021-2022 and 2022-2023 respectively.
Impact Analysis
National Mission for Clean Ganga
The organization needs to ensure compliance with the conditions specified in the notification, including not engaging in commercial activities, maintaining consistent activities and income nature, and filing income tax returns.
Government of India
The government continues to support the National Mission for Clean Ganga through grants-in-aid.
Taxpayers
No adverse impact as per the explanatory memorandum.
Action Items
National Mission for Clean Ganga should accurately report income and file returns as per Section 139(4C)(g) of the Income-tax Act, 1961.
Key Entities Referenced
National Mission for Clean Ganga: An Authority constituted under the River Ganga (Rejuvenation, Protection and Management) Authority Order, 2016.
Central Board of Direct Taxes (CBDT): The issuing authority for the notification, under the Department of Revenue, Ministry of Finance.
Income-tax Act, 1961: The primary legislation under which the exemption is granted, specifically Section 10(46) and Section 139.
River Ganga (Rejuvenation, Protection and Management) Authority Order, 2016: The order under which the National Mission for Clean Ganga was established.
रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99
सी.जी.-डी.एल.-अ.-26032024-253375
xxxGIDHxxx
CG-DLxx-xEG-I2D6E0x3x2x0 24-253375
असाधारण
EXTRAORDINARY
भाग II—खण् ड 3—उप-खण्ड (ii)
PART II—Section 3—Sub-section (ii)
प्राजधकार स ेप्रकाजित
PUBLISHED BY AUTHORITY
स.ं 1476] नई दिल्ली, मगं लिार, माच ड26, 2024/चत्रै 6, 1946
No. 1476] NEW DELHI, TUESDAY, MARCH 26, 2024/CHAITRA 6, 1946
जित्त मत्रं ालय
(रािस्ट्ि जिभाग)
(केंद्रीय प्रत्यक्ष कर बोडड)
अजधसचू ना
नई दिल्ली, 26 माच,ड 2024
का.आ. 1545(अ).—आयकर अजधजनयम, 1961 (1961 का 43) की धारा 10 के खडं (46) द्वारा प्रित्त िजियों
का प्रयोग करत े हुए, केंद्रीय सरकार उि खंड के प्रयोिनार्ड, गगं ा निी (पुनरुद्धार, संरक्षण और प्रबंधन) प्राजधकरण आिेि
2016 के तहत गठित एक प्राजधकरण, ‘राष्ट्रीय स्ट्िच्छ गगं ा जमिन’, नई दिल्ली (PAN AABAN3769K), को उद्भूत
होने िाली जनम्नजलजखत जिजनर्िष्टड आय के संबंध में अजधसूजचत करती ह,ै अर्ाडतः
(क) भारत सरकार से सहायता अनिु ान; और
(ख) बैंक िमाओं पर अर्िडत ब्याि ।
2. यह अजधसूचना इन ितों के अधीन प्रभािी होगी दक ‘राष्ट्रीय स्ट्िच्छ गगं ा जमिन’, नई दिल्ली’ -
(क) दकसी िाजणजययक कायडकलाप में िाजमल नहीं होगी;
2259 GI/2024 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
(ख) कायडकलापों और जिजनर्िष्टड आय की प्रकृजत समस्ट्त जित्तीय िर्षों के िौरान अपठरिर्ततड रहगे ी; और
(ग) आयकर अजधजनयम, 1961 की धारा 139 की उप-धारा (4ग) के खडं (छ) के प्रािधान के अनुसार आय की
जििरणी फाइल करेगी।
3. यह अजधसूचना जित्तीय िर्षों 2020-2021, 2021-2022 तर्ा 2022-2023 के जलए प्रासंजगक जनधाडरण िर्षों
क्रमिः 2021-2022 , 2022-2023 तर्ा 2023–2024 के जलए लाग ू की गई मानी िायेगी ।
[अजधसूचना सं. 36/2024 फा. सं.300196/21/2017-आईटीए-I]
जिकास ससंह, जनिेिक (आईटीए-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 26th March, 2024
S.O. 1545(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, ‘National Mission for Clean
Ganga’, New Delhi (PAN AABAN3769K), an Authority constituted under the River Ganga (Rejuvenation, Protection
and Management) Authority Order, 2016, in respect of the following specified income arising to that Authority,
namely:
(a) Grants-in-Aid received from Government of India; and
(b) Interest earned on bank deposits.
2. This notification shall be effective subject to the conditions that National Mission for Clean Ganga, New
Delhi –
(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 2021-2022, 2022-2023 and
2023-2024 relevant for the financial years 2020-2021, 2021-2022 and 2022-2023 respectively.
[Notification No. 36/2024 F. No. 300196/21/2017-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.