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        Case ID :
        Income Tax

        The CBDT has notified 'The Delhi Building and Other Construction...

        Delhi Building and Construction Workers Welfare Board gets tax exemption under section 10(46) for cess, fees, and interest income.

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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.
                                The CBDT has notified "The Delhi Building and Other Construction Workers Welfare Board" for exemption under section 10(46) of the Income-tax Act, 1961. The specified exempt income includes cess received, registration and renewal fees collected from workers, and interest on bank deposits. The exemption is subject to conditions that the Board shall not engage in commercial activities, maintain unchanged activities and income nature, and file returns per section 139(4C)(g). This notification applies retrospectively to assessment years 2012-13, 2013-14, and 2014-15, corresponding to financial years 2011-12, 2012-13, and 2013-14.
                                Note: It is a system-generated summary and is for quick reference only.
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