Section 10(46) of the Income-tax Act, 1961 – Central Government notifies constituted Government of Tamil Nadu to constitute “Tamil Nadu Pollution Control Board” - 86/2014 - Income Tax Act, 1961
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Tax exemption for specified income of Tamil Nadu Pollution Control Board granted under section 10(46) subject to prescribed conditions. Notification under Section 10(46) notifies the Tamil Nadu Pollution Control Board as a constituted State body for exemption of specified incomes-consent and authorization fees, monitoring and survey fees, reimbursements from central schemes, EAIA processing fees, training and non-commercial law-book sales, RTI and public hearing fees, vehicle emission and miscellaneous receipts, and interest-applicable for assessment years 2014-15 to 2018-19, subject to non-commercial activity, unchanged nature of specified income during the year, and specified return-filing requirements.
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 for specified income of Tamil Nadu Pollution Control Board granted under section 10(46) subject to prescribed conditions.
Notification under Section 10(46) notifies the Tamil Nadu Pollution Control Board as a constituted State body for exemption of specified incomes-consent and authorization fees, monitoring and survey fees, reimbursements from central schemes, EAIA processing fees, training and non-commercial law-book sales, RTI and public hearing fees, vehicle emission and miscellaneous receipts, and interest-applicable for assessment years 2014-15 to 2018-19, subject to non-commercial activity, unchanged nature of specified income during the year, and specified return-filing requirements.
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