MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
New Delhi, the 14th July, 2021
S.O. 2827(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 Computerization of Police Society’, (PAN AABAH0360G), a body established by the
State Government of Himachal Pradesh, in respect of the following specified income arising to that body,
(a) Amount received in the form of Grant-in-aid; and
(b) Interest accrued on Grant-in Aid deposited in the account of Himachal Pradesh
Computerization of Police Society.
2. This notification shall be effective subject to the conditions that Himachal Pradesh
Computerization of Police Society,-
(a) shall not engage in any commercial activity;
(b) activities and the nature of the specified income shall remain unchanged throughout the
(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; and
(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.
3. This notification shall be deemed to have been applied for the financial years 2018-2019, 2019-
2020 and 2020-2021 and shall apply with respect to the financial years 2021-2022 and 2022-2023.
[Notification No. 81/2021/F. No. 300196/40/2018-ITA-I]
PRAJNA PARAMITA, Director