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    November 11, 2025 Case Laws Income Tax
    Reassessment after four-year period invalid if based solely on change of opinion without concealment evidence under s.143(3)
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    Income Tax

    Notification exempting specified income of 'Kalyan Karnataka...

    Govt exempts specified income of Kalyan Karnataka Region Development Board from tax u/s 10(46) for FY22-23 & FY23-24. Conditions apply.

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    Income TaxAugust 9, 2024Notifications

    Notification exempting specified income of 'Kalyan Karnataka Region Development Board' (PAN AAAGH0732F), a Board constituted by Karnataka Government, from income tax u/s 10(46) of Income Tax Act, 1961. Exempted incomes: grants from Karnataka Government, interest on bank deposits. Conditions: no commercial activity, unchanged activities and income nature, filing return u/s 139(4C)(g). Retrospective application for assessment years 2022-23 and 2023-24. No adverse effect to any person.

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