{"id":1315,"date":"2021-07-13T06:13:50","date_gmt":"2021-07-13T06:13:50","guid":{"rendered":"https:\/\/rvkassociates.com\/blog\/?p=1315"},"modified":"2021-07-13T06:13:50","modified_gmt":"2021-07-13T06:13:50","slug":"haryana-building-and-other-construction-workers-welfare-board","status":"publish","type":"post","link":"https:\/\/rvks.in\/blogs\/haryana-building-and-other-construction-workers-welfare-board\/","title":{"rendered":"Haryana Building and Other Construction Workers Welfare Board"},"content":{"rendered":"<p style=\"text-align: center;\">New Delhi, the 9th July, 2021<\/p>\n<p><strong>S.O. 2774(E).<\/strong>\u2014In 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, \u2018Haryana Building and Other Construction Workers Welfare Board\u2019 (PAN AAATH6995H), a Board constituted by the State Government of Haryana, in respect of the following specified income arising to that Board, namely: \u2014<\/p>\n<ul>\n<li style=\"text-align: left;\">(a) Registration fees and yearly subscription collected from Construction Workers registered with the Haryana Building and Other Construction Workers Welfare Board as beneficiaries;<\/li>\n<li>(b) Proceeds of the cess collected under the Building &amp; Other Construction Workers Welfare Cess Act, 1996 (28 of 1996) and rules there under; and<\/li>\n<li>(c) Interest income received from investment<\/li>\n<\/ul>\n<p>2. This notification shall be effective subject to the conditions that Haryana Building and Other Construction Workers Welfare Board, \u2014<\/p>\n<ul>\n<li>(a) shall not engage in any commercial activity;<\/li>\n<li>(b) activities and the nature of the specified income shall remain unchanged throughout the financial years; and<\/li>\n<li>(c) 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.<\/li>\n<li>(d) shall file the Audit report along with the Return, duly verified by the accountant as provided in explanation to section 288(2) of the Income-tax Act, 1961 along with a certificate from the chartered accountant that the above conditions are satisfied.<\/li>\n<\/ul>\n<p>3. This notification shall be deemed to be applied for the period from 01-06-2020 to 31-03-2021 in the financial year 2020-2021 and shall apply from the financial years 2021-2022, 2022-2023, 2023-2024 and 2024-2025.<\/p>\n<p style=\"text-align: right;\">PRAJNA PARAMITA, Director<\/p>\n<p style=\"text-align: center;\"><strong>Explanatory Memorandum<\/strong><\/p>\n<p>It is certified that no person is being adversely affected by giving retrospective effect to this notification.<\/p>\n<p><strong>For full detail click the link below :<\/strong><\/p>\n<p><a href=\"https:\/\/www.dropbox.com\/s\/sfcn11ppc7ocwpu\/notification_78_2021.pdf?dl=0\">https:\/\/www.dropbox.com\/s\/sfcn11ppc7ocwpu\/notification_78_2021.pdf?dl=0<\/a><\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>New Delhi, the 9th July, 2021 S.O. 2774(E).\u2014In 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, \u2018Haryana Building and Other Construction Workers Welfare Board\u2019 (PAN AAATH6995H), a Board constituted by the State [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":347,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[15,11],"tags":[76],"class_list":["post-1315","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-income-tax","category-notifications","tag-incometax-notification"],"_links":{"self":[{"href":"https:\/\/rvks.in\/blogs\/wp-json\/wp\/v2\/posts\/1315","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/rvks.in\/blogs\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/rvks.in\/blogs\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/rvks.in\/blogs\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/rvks.in\/blogs\/wp-json\/wp\/v2\/comments?post=1315"}],"version-history":[{"count":1,"href":"https:\/\/rvks.in\/blogs\/wp-json\/wp\/v2\/posts\/1315\/revisions"}],"predecessor-version":[{"id":1316,"href":"https:\/\/rvks.in\/blogs\/wp-json\/wp\/v2\/posts\/1315\/revisions\/1316"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/rvks.in\/blogs\/wp-json\/wp\/v2\/media\/347"}],"wp:attachment":[{"href":"https:\/\/rvks.in\/blogs\/wp-json\/wp\/v2\/media?parent=1315"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/rvks.in\/blogs\/wp-json\/wp\/v2\/categories?post=1315"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/rvks.in\/blogs\/wp-json\/wp\/v2\/tags?post=1315"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}