Gazette Information

• Gazette Title: The Gazette of India: Extraordinary
• Gazette Number: 5087 GI/2024
• Publication Date: August 12, 2024
• Issuing Authority: Ministry of Finance (Department of Revenue) (Central Board of Direct Taxes)
• Summary:
  • Notifies the Unique Identification Authority of India under the Income-tax Act, 1961.
  • Specifies income sources such as grants, fees, authentication charges, term deposits, and interest on bank deposits.
  • Conditions include no engagement in commercial activities and unchanged nature of specified income.
  • Applicable for assessment years 2024-2025 to 2028-2029.