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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)]
(ख) जित्तीय िर्षों के िौरान कायडकलाप तथा जिजनर्िडष्ट आय की प्रकृ जत अपररिर्तडत रहेंगी; और
(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 जित्तीय िर्षड 2021-2022 के जलए लागू की गई मानी िाएगी तथा यह जित्त िर्षों 2022-2023,
    2023-2024, 2024-2025 तथा 2025-2026 के संबंध में लागू होगी।
    [अजधसूचना सं. 58/2022 फा.सं. 300196/12/2021-आईटीए-I]
    सौरभ िैन, अिर सजचि
    व्याख्यात्मक ज्ञापन
    प्रमाजणत दकया िाता है दक इस अजधसूचना को भूतलक्षी प्रभाि िेने से दकसी व्यजि पर प्रजतकू ल प्रभाि नहीं पड़ रहा है।
    MINISTRY OF FINANCE
    (Department of Revenue)
    (CENTRAL BOARD OF DIRECT TAXES)
    NOTIFICATION
    New Delhi, the 31st May, 2022
    S.O. 2501(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 Biodiversity Authority’ (PAN AAALN0331K), an Authority established under the Biological
    Diversity Act, 2002 (18 of 2003), in respect of the following specified income arising to that Authority,
    namely:—
    (a) amount received in the form of grant-in-aid from the Government of India;
    (b) benefit sharing fee and royalty received;
    (c) amount received in the form of application fees; and
    (d) interest earned on (a) to (c) above.
  2. This notification shall be effective subject to the conditions that National Biodiversity Authority,
    Chennai: -—
    (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 2021-2022 and shall be
    applicable with respect to the financial years 2022-2023, 2023-2024, 2024-2025 and 2025-2026.
    [Notification No. 58 /2022 F.No.300196/12/2021-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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