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[Notification No. 49/2022/F.No.370142/6/2022-TPL] [Notification No. 85/2022/F. No. 300196/17/2022-ITA-I]

2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
(ग) आयकर अजधजनयम 1961, की धारा 139 की उप-धारा (4ग) के खंड (छ) के प्रािधानों के अनुसार आयकर
जििरणी िाजखल करेगा।

  1. यह अजधसूचना जित्त िर्षड 2020-21 (01.06.2020 से 31.03.2021 तक की अिजध के जलए) तथा जित्तीय िर्षड
    2021-22 के जलए लागू की गई मानी िाएगी तथा यह जित्त िर्षों 2022-2023, 2023-2024 तथा 2024-2025 के
    संबंध में लागू होगी।
    [अजधसूचना सं. 47 /2022 फा.सं. 300196/43/2017-आईटीए-I]
    सौरभ िैन, अिर सजचि
    व्याख्यात्मक ज्ञापन
    प्रमाजणत दकया िाता है दक इस अजधसूचना को भूतलक्षी प्रभाि िेने से दकसी व्यजि पर प्रजतकूल प्रभाि नहीं पड़ रहा है।
    MINISTRY OF FINANCE
    (Department of Revenue)
    (Central Board of Direct Taxes)
    NOTIFICATION
    New Delhi, the 28th April, 2022
    S.O. 1977(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,
    Tamilnadu Construction Workers Welfare Board (PAN AAATT9440P), a Board constituted by the state
    Government of Tamil Nadu, in respect of the following specified income arising to that Board, namely:-
    (a) Contribution to Fund for benefit of manual workers in the employment in construction or
    maintenance of dams, bridges, etc.;
    (b) Fee collection; and
    (c) Interest earned on (a) and (b) above.
  2. This notification shall be effective subject to the conditions that Tamilnadu Construction Workers
    Welfare Board,-
    (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 financial year 2020-2021 (for period
    from 01-06-2020 to 31-03-2021) and for the financial year 2021-2022 and shall be applicable with respect
    to the financial years 2022-2023, 2023-2024 and 2024-2025.
    [Notification No. 47/2022 F.No.300196/43/2017-ITA-I]
    SOURABH JAIN, Under Secy.
    Explanatory Memorandum
    It is certified that no person is being adversely affected by giving retrospective effect to this notification.

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