Charity-run tree plantation and maintenance for environmental preservation qualifies as "charitable activity", making supplies GST-exempt under Notifi...
Drawings/designs supply and erection supervision fees from German contractor: designs non-taxable; supervision taxed as FTS/PE depending on six-month ...
Imported analyser diagnostic cartridges treated as accessories with analyser system, not standalone diagnostic reagents; extended limitation and penal...
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The Central Government, exercising powers under section 10(46A)(b) of the Income-tax Act, 1961, has notified a state pollution control board constituted under the Water (Prevention and Control of Pollution) Act, 1974 and the Air (Prevention and Control of Pollution) Act, 1981 as eligible for specified income tax exemption. The exemption applies from assessment year 2024-25, conditional on the board continuing to exist under those statutes and pursuing one or more purposes listed in section 10(46A)(a). It is certified that the retrospective effect causes no adverse impact on any person.
The Central Government, exercising powers under section 10(46A)(b) of the Income-tax Act, 1961, has notified a state pollution control board constituted under the Water (Prevention and Control of Pollution) Act, 1974 and the Air (Prevention and Control of Pollution) Act, 1981 as eligible for specified income tax exemption. The exemption applies from assessment year 2024-25, conditional on the board continuing to exist under those statutes and pursuing one or more purposes listed in section 10(46A)(a). It is certified that the retrospective effect causes no adverse impact on any person.
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