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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 Central Government has notified that a state housing board constituted under the relevant Housing Board Act is recognized for purposes of clause (46A)(b) of section 10 of the Income-tax Act, granting tax exemption effective from assessment year 2024-25, conditional on the board continuing to exist under the Act and carrying one or more purposes specified in clause (46A)(a) of section 10. The explanatory memorandum certifies that retrospective effect of the notification does not adversely affect any person.

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