The Central Board of Direct Taxes (CBDT) on July 14, 2021 has issued a notification for the ‘Haryana Labour Welfare Board’ (PAN AAATH2451C), a Board constituted by the State Government of Haryana, in respect of the following specified income arising to that Board, namely:
• Contribution to the Labour Welfare Fund by the Employers and Employees.
• Unpaid accumulation which were due to employees but not paid to them within a period of 2 years by the Employer.
• Fine on delayed deposit of contribution and unpaid accumulation.
• Interest on loans and advances given to staff of the board.
• Interest income received from investment.
[Circular No. S.O. 2826 (E)]
