Ministry : Ministry of Finance (Department of Revenue)

Part II-Section 3-Sub-Section (ii)

Subject : Extra Ordinary

Gazette Information

  • Gazette Title: The Gazette of India: Extraordinary
  • Gazette Number: 5089 GI/2024
  • Publication Date: August 12, 2024
  • Issuing Authority: Ministry of Finance (Department of Revenue) (Central Board of Direct Taxes)
  • Summary:
    • Notification regarding the 'West Bengal Transport Workers’ Social Security Scheme' under the Income-tax Act, 1961.
    • Specifies income sources for the scheme including government grants, cess, registration fees, and bank interest.
    • Conditions for the scheme's operation include no engagement in commercial activities and unchanged income nature.
    • Applicable for assessment years 2021-2022, 2022-2023, 2023-2024, and future years.

Notification under section 10(46) of the Income Tax Act 1961 in the case of West Bengal Transport Workers Social Security Scheme

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