News shortcuts: From the Courts | Top Headlines | VAT (Value Added Tax) | Placements & Empanelment | Various Acts & Rules | Latest Circulars | New Forms | Forex | Auditing | Direct Tax | Customs and Excise | Professional Updates | Corporate Law | Markets | Students | General | Mergers and Acquisitions | Continuing Prof. Edu. | Budget Extravaganza | Transfer Pricing | GST - Goods and Services Tax
« Direct Tax »
 Chartered Accountant’s Report Required to eligible Funds for Exemption from Business Connections in India: CBDT
 Quarterly payment of TDS could be a ‘Saviour’ for taxpayers in Corona crisis
 CBDT notifies Norms to compute Remuneration by Eligible Fund Manager u/s 9A; Amends Rules
 CBDT notifies minimum fee for India based fund managers managing offshore funds
 CBDT notifies revised Form 26AS, to now include real estate, share transaction details
 Have investments in equity? Your spouse can help you save money
 CBIC clears Rs 11,052 crore GST refund claims since April 8
 CBDT exempts B2B Businesses from Mandatory Digital Payment Facility
 CBDT gives wholesalers relief on electronic payment norms
 TDS rate cut on salaries would have increased tax compliance burden: Official
 New lower TDS, TCS rates not applicable for these individuals

Notification No. 52/2019 Central Board Of Direct Taxes
July, 09th 2019
2                              THE GAZETTE OF INDIA : EXTRAORDINARY                              [PART II--SEC. 3(ii)]

                                           MINISTRY OF FINANCE
                                            (Department of Revenue)
                                   (CENTRAL BOARD OF DIRECT TAXES)
                                           New Delhi, the 4th July, 2019
        S.O. 2378(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, `Chhattisgarh
Building and Other Construction Workers' Welfare Board' (PAN AAALC0598F), a Board constituted by the
Government of Chhattisgarh, in respect of the following specified income arising to that Board, namely:-
        (a)   Worker's welfare cess;
        (b)   Registration fees; and
        (c)   Interest earned on (a) and (b) above.
2.     This notification shall be effective subject to the conditions that Chhattisgarh Building and Other
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 apply with respect to the assessment year 2019-2020, 2020-2021, 2021-2022,
2022-2023 and 2023-2024.
                                                         [Notification No. 52/2019, F.No. 300196/42/2018-ITA-I]
                                                                                RAJARAJESWARI R., Under Secy.

         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.              Digitally signed by
                                                                                          MANOJ        MANOJ KUMAR VERMA
                                                                                          KUMAR VERMA Date:  2019.07.06
                                                                                                       14:46:51 +05'30'
Home | About Us | Terms and Conditions | Contact Us
Copyright 2020 CAinINDIA All Right Reserved.
Designed and Developed by Ritz Consulting