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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.
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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