NOTIFICATION NO. 100/2017

New Delhi, the 22nd December, 2017

S.O. 4011(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, the ‘Himachal Pradesh Computerization of Police Society’, a body established by the Government of Himachal Pradesh, in respect of the following specified income arising to that body, namely:-

(a) amount received in the form of Grant-in-aid; and

(b) interest accrued on CCTNS fund.

2. This notification shall be effective subject to the conditions that Himachal Pradesh Computerization of Police Society,-

(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 Years 2013-2014, 2014-2015, 2015-2016, 2016-2017 and shall apply with respect to the financial year 2017-2018.

[F.No.196/7/2015-ITA-I]

VINAY SHEEL GAUTAM, Under Secy.

Explanatory Memorandum:- It is certified that no person is being adversely affected by giving retrospective effect to this notification.