It is proposed to expand the provision of section 133A of the Income-tax Act so as to include any place at which activity for charitable purpose is carried on.
Above mentioned provisions as given in Draft Finance Bill 2017 is as given below:
In section 133A of the Income-tax Act, in sub-section (1),—
(i) in the long line, for the portion beginning with “at which a business or profession” and ending
with “such business or profession––”, the following shall be substituted, namely:—
“at which a business or profession or an activity for charitable purpose is carried on, whether
such place be the principal place or not of such business or profession or of such activity for
charitable purpose, and require any proprietor, trustee, employee or any other person who may
at that time and place be attending in any manner to, or helping in, the carrying on of such
business or profession or such activity for charitable purpose––”;
(ii) in the Explanation, after the words “business or profession” wherever they occur, the words
“or activity for charitable purpose” shall be inserted.
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