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        Case ID :
        Income Tax

        A government council established by the Central Government is...

        Government Council Exempted from Income Tax Under Section 10(46) for Specific Incomes, Conditions Apply

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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.
                                A government council established by the Central Government is notified as exempt from specified income tax under section 10(46) of the Income-tax Act, 1961, for certain types of income including government grants, regulatory charges, fees related to information requests and examinations, interest on bank deposits, and miscellaneous receipts. The exemption is conditional on the council not engaging in commercial activities, maintaining consistent income sources, and filing income tax returns as required. The notification applies retrospectively from assessment years 2024-2025 to 2025-2026 and prospectively through assessment year 2028-2029. No adverse effects on any person are certified due to the retrospective application.
                                Note: It is a system-generated summary and is for quick reference only.
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