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        Income Tax

        Specified income of the Fees Regulating Authority, Maharashtra,...

        Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return-filing compliance.

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                          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.
                                Specified income of the Fees Regulating Authority, Maharashtra, is exempt under section 10(46) of the Income-tax Act, 1961, including processing fees, interest, penalties and other charges from private professional educational institutions, State Government reimbursements or grants, and interest on deposits and investments. The exemption operates under the savings provisions of the Income-tax Act, 2025 despite repeal of the 1961 Act, and applies retrospectively for assessment years 2022-23 to 2026-27. It remains conditional on no commercial activity, unchanged activities and income nature, and filing of returns under section 139(4C)(g); breach may lead to penalties and withdrawal of exemption.
                                Note: It is a system-generated summary and is for quick reference only.
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