Full Text
REGD. No. D. L.-33004/99
The Gazette of India
CG-DL-E-16062025-263883
EXTRAORDINARY
PART II-Section 3-Sub-section (ii)
PUBLISHED BY AUTHORITY
No. 2624]
NEW DELHI, MONDAY, JUNE 16, 2025/JYAISHTHA 26, 1947
3927 GI/2025
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION
New Delhi, the 16th June, 2025
S.O. 2689(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, 'Himachal Pradesh Board of
School Education', Dharamshala (PAN: AAAJH0373H), a Board established under Himachal Pradesh Board of
School Education Act, 1968, in respect of the following specified income arising to that Board, namely:
a)
b)
c)
d)
2.
Grants/advances/receipts received from State Government of Himachal Pradesh.
Fees/charges (by whatever name called) levied/received as per Himachal Pradesh Board of School
Education Act, 1968
Receipt/income from sale of books and other educational material
Interest on bank deposits.
This notification shall be effective subject to the conditions that 'Himachal Pradesh Board of School Education',
Dharamshala -
(a)
(b)
(c)
shall not engage in any commercial activity;
activities and the nature of the specified income shall remain unchanged throughout the financial
year; 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.
3.
This notification shall be deemed to have been applied for assessment years 2020-2021 to 2023-2024 relevant
for the financial years 2019-2020 to 2022-2023 respectively.
[Notification No. 59 /2025/F. No. 300196/06/2019-ITA-I]
MEENAKSHI SINGH, Dy. Secy.
Explanatory Memorandum
It is certified that no person is being adversely affected by giving retrospective effect to this notification.
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and Published by the Controller of Publications, Delhi-110054.