MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)

NOTIFICATION
New Delhi, the 29th October, 2021

S.O. 4525(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,
‘Gujarat State Aids Control Society’ (PAN AAATG3628A), a Society constituted by the State Government
of Gujarat, in respect of the following specified income arising to that Society, namely:-
(a) Grant received from NACO; and
(b) Interest income on (a) above.
2. This notification shall be effective subject to the conditions that Gujarat State AIDS Control
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 period from 01-06-2020 to 31-03-
2021 in the financial year 2020-2021 and shall apply for the financial years 2021-2022, 2022-2023, 2023-
2024 and 2024-2025.

[Notification No. 127/2021/F. No. 300196/10/2021-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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