SECTION 10(46) OF THE INCOME-TAX ACT, 1961 - EXEMPTIONS - STATUTORY BODY/AUTHORITY/BOARD/COMMISSION - NOTIFIED BODY OR AUTHORITY -UTTARAKHAND STATE AIDS CONTROL SOCIETY - 55/2013 - Income Tax Act, 1961
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Tax exemption under section 10(46) covers government grants and interest for the Uttarakhand State AIDS Control Society, conditional on compliance. Notification under Section 10(46) notifies Uttarakhand State AIDS Control Society as eligible for exemption on grants in aid from the Government of India and interest on those grants, applied to FYs 2011 12 and 2012 13 and applicable for FYs 2013 14 through 2015 16, subject to conditions prohibiting commercial activity, requiring unchanged activities and income character during the year, and specified return filing; international agency grants to be handled per prevailing rules.
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.
Tax exemption under section 10(46) covers government grants and interest for the Uttarakhand State AIDS Control Society, conditional on compliance.
Notification under Section 10(46) notifies Uttarakhand State AIDS Control Society as eligible for exemption on grants in aid from the Government of India and interest on those grants, applied to FYs 2011 12 and 2012 13 and applicable for FYs 2013 14 through 2015 16, subject to conditions prohibiting commercial activity, requiring unchanged activities and income character during the year, and specified return filing; international agency grants to be handled per prevailing rules.
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