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Compliance Calendar for the month of July, 2023 Simplifying Export Procedures: Tax-Free Supplies for International Trade


(Department of Revenue)



New Delhi, the 9th October, 2019

S.O. 3629(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, ‘Kerala Bamboo, Kattuvalli and Pandanus Leaf Workers’ Welfare Fund Board’ (PAN AAAJK1244Q), a Board constituted by the Government of Kerala, in respect of the following specified income arising to that Board, namely:—

  • Government grant received for Scheme and Non Scheme Pension;
  • Contributions received from Employees and Employers;
  • Registration Fees;
  • Passbook charges collected;
  • Cost of duplicate identity card issued;
  • Fine collected; and
  • Interest earned on (a) to (f) above.
  • This notification shall be effective subject to the conditions that Kerala Bamboo, Kattuvalli and Pandanus Leaf Workers’ Welfare Fund Board,-
  • shall not engage in any commercial activity;
  • activities and the nature of the specified income shall remain unchanged throughout the financial years; and
  • 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.
  • This notification shall apply with respect to the assessment years 2020-2021, 2021-2022, 2022-2023, 2023-2024 and 2024-2025.

[Notification No. 78  /2019/F. No. 300196/46/2019-ITA-I]



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