2                                 THE GAZETTE OF INDIA : EXTRAORDINARY                                  [PART II--SEC. 3(ii)]



                                             MINISTRY OF FINANCE
                                                 (Department of Revenue)
                                        (CENTRAL BOARD OF DIRECT TAXES)
                                                    NOTIFICATION
                                               New Delhi, the 20th June, 2019

         S.O.2006(E).--In exercise of the powers conferred by clause (42) of section 10 of the Income-tax Act, 1961
(43 of 1961), the Central Government hereby notifies, for the purposes of the said clause, `International Sericultural
Commission', Bengaluru, (PAN:AAAGI0020F) a body constituted under a treaty entered into by the Central
Government, in respect of the following specified income arising to the said body, namely:-






          (a)    Membership Fee received from Member Countries and Associate Members;
          (b) donations or grants received from United Nations, Inter-Governmental agencies, and Government of
              Member countries;
          (c)    registration fees for participating in international events organised by International Sericultural
                 Commission; and
          (d) interest earned on (a) to (c) above.
2.      This notification shall be deemed to have been applied for the assessment year 2014-15 and subsequent
assessment years.
                                                                        [Notification No. 46/2019/F.No. 197/10/2014-ITA-I]
                                                                                        RAJARAJESWARI R., Under Secy.









Explanatory Memorandum: It is hereby certified that no person is likely to be prejudicially affected by this notification
being given retrospective effect.




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