Standardizing the process of filing application under Section 10(46) of the Income-tax Act, 1961 - Requirement of Notification by The Central Government in the Official Gazette to Claim Exemption.
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Notification requirement for exemption under Section 10(46): standardized application and filing process with prescribed format and enclosures. Section 10(46) exemption covers income of specified public-regulatory or administrative entities not engaged in commercial activity and requires Central Government notification in the Official Gazette. Applicants must file a standardized application with the jurisdictional Commissioner/Director of Income-tax and send a copy with acknowledgement to the Under Secretary (ITA 1), CBDT, attaching prescribed evidence of establishment, objects, activities, revenue streams, accounts and any prior registrations or adverse orders.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Notification requirement for exemption under Section 10(46): standardized application and filing process with prescribed format and enclosures.
Section 10(46) exemption covers income of specified public-regulatory or administrative entities not engaged in commercial activity and requires Central Government notification in the Official Gazette. Applicants must file a standardized application with the jurisdictional Commissioner/Director of Income-tax and send a copy with acknowledgement to the Under Secretary (ITA 1), CBDT, attaching prescribed evidence of establishment, objects, activities, revenue streams, accounts and any prior registrations or adverse orders.
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