Lok Sabha Question No. 3234 (UNSTARRED), answered on 2017-08-04
Subject: Tax Exemptions
Ministry: FINANCE
Asked by: SAKSHI SWAMI MAHARAJ

## GOVERNMENT OF INDIA MINISTRY OF FINANCE DEPARTMENT OF REVENUE

## LOK SABHA UNSTARRED QUESTION NO. 3234

## TO BE ANSWERED ON FRIDAY THE 4th August; 2017 13 SHRA VANA, 1939 (SAKA)

## STAX EXEMPTIONS"

## 3234: DR SWAMI SAKSHIJI MAHARAJ:

Will the Minister of FINANCE be pleased to state:

- (a the name of companies which zero tax under various tax exemptions since 2014, State-wise including Uttar Pradesh; paid
- the details of Non-Profit Organisations (NPOs) under various tax exemptions with the amount of said tax? along
- the total amount of such tax with its share in GDP since 2014; and along

## ANSWER MINISTER OF STATE IN THE MINISTRY OF FINANCE:

## (SHRI SANTOSH KUMAR GANGWAR)

- (a) Such information is not maintained in a centralised were made to retrieve the information about such companies which have disclosed Zero Gross Tax payable  [even after application of Minimum Alternate Tax   (MAT)] but were claiming deductions under Chapter VI A or Sections 1OA/IOAA of the Income-tax Act; 1961 (  Act' on the basis of the returns filed by the companies in Form ITR-6. The Pr: CCIT Charge wise information in this regard is as under:

|                                    | Assessment Year        | Assessment Year                                                                                   | Assessment Year                                                                                   |
|------------------------------------|------------------------|---------------------------------------------------------------------------------------------------|---------------------------------------------------------------------------------------------------|
| Pr: CCIT Charge                    | Number of Deduction us | ITR-6 submitted (with non-zero VI-A OR non-zero Deduction uls 1OAIOAA and Gross Tax Payable zero_ | ITR-6 submitted (with non-zero VI-A OR non-zero Deduction uls 1OAIOAA and Gross Tax Payable zero_ |
|                                    | 2014-15                | 2015-16                                                                                           | 2016-17                                                                                           |
| 01-Andhra Pradesh and Telangana    | 2                      | 5                                                                                                 | 9                                                                                                 |
| 02-Bihar and Jharkhand             | Nil                    |                                                                                                   | 5                                                                                                 |
| 03-Delhi                           | 13                     | 16                                                                                                |                                                                                                   |
| 04-Gujarat                         | 10                     | 12                                                                                                |                                                                                                   |
| 05-Karnataka and Goa               | 9                      |                                                                                                   |                                                                                                   |
| 06-Kerala                          | 1                      |                                                                                                   |                                                                                                   |
| 07-Madhya Pradesh and Chhattisgarh | 2                      | 3                                                                                                 |                                                                                                   |
| 08-Mumbai                          | 27                     | 25                                                                                                | 22                                                                                                |
| 09-Nagpur                          |                        |                                                                                                   | Nil                                                                                               |
| 10-North East Region               | 4                      | 4                                                                                                 | 4                                                                                                 |
| 11-North West Region               | 2                      | 2                                                                                                 | 5                                                                                                 |
| 12-Odisha                          | Nil                    | Nil                                                                                               | Nil                                                                                               |
| 13-Pune                            | 20                     | 6                                                                                                 |                                                                                                   |

| 14-Rajasthan              |     |     |   3 |
|---------------------------|-----|-----|-----|
| 15-Tamil Nadu             | 12  | 8   |   9 |
| 16-Uttar Pradesh(East)    | Nil | Nil |   1 |
| 17-Uttar Pradesh( West)   | Nil | 2   |   1 |
| 18-West Bengal and Sikkim | 6   | 8   |  14 |
| Total                     | M1  | 101 | 102 |

Further; disclosure of information regarding specific taxpayers (name f companies) is prohibited except as provided under section 138 of the Income-tax Act; 1961.

- (b) "Such tax in the question is in the context of  Zero tax payment companies in (a) of the question. Under such circumstances, the question of its share in GDP does not arise. part
- (c) Such general information in respect of Non Profit Companies (NPOs) claiming tax exemptions under different provisions of the Act is not maintained in a centralised manner:

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