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of The Central Government, exercising powers under section 10(46A)(b) of the Income-tax Act, 1961, has notified the Rajasthan Housing Board as exempt from specified income tax provisions effective from AY 2024-25. The exemption is conditional upon the Board's continued constitution under the Rajasthan Housing Board Act, 1970, and adherence to the purposes outlined in section 10(46A)(a). This notification formalizes the tax-exempt status of the Board's income falling within the scope of the said provision, subject to compliance with statutory criteria.
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