MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION
New Delhi, the 17th April, 2023
S.O. 1751(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 makes the following amendments in the notification of the Government of India, Ministry of Finance, Department of Revenue, Central Board of Direct Taxes No.34/2020 dated the 23rd June, 2020, published in Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii) vide number S.O. 2015(E) dated the 23rd June, 2020, namely:-
In the said notification, in Paragraph 1, after clause (l), the following clauses shall be inserted and shall be deemed to have been inserted with effect from 23rd June, 2020, namely:-
“(m) Profit on sale of fixed assets;
(n) Charges collected for the personal use of office vehicle by employees;
(o) Interest on Income tax Refund; and
(p) Interest earned on Government Securities.”.
[Notification No. 22/2023, F. No. 300196/53/2019-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.
Note:-The principal notification was published in the Gazette of India, Extraordinary Part II, Section 3, Sub-section
(ii) vide S.O. 2015(E) dated 23rd June, 2020.
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.
|
