Section 10(46) of the Income-tax Act, 1961 – Central Government constituted 'Kerala Toddy Workers' Welfare Fund Board' for dealing with specified income. - 26/2015 - Income Tax Act, 1961
📋
Contents
Cases Cited
Referred In
Notifications
Circulars
Forms
Manuals
Acts
Rules & Regulations
Case Laws New
Ref Provisions New
Plus +
Source NTF
Summary
Similar
Note
Bookmark
Share
✓ Copied successfully !
Print
Print Options
For full text, please login
Login to TaxTMI
Verification Pending
The Email Id has not been verified. Click on the link we have sent on
Tax exemption for Kerala Toddy Workers' Welfare Fund Board affirmed, subject to non-commercial activity and prescribed filing requirements. Central Government notifies the Kerala Toddy Workers' Welfare Fund Board as eligible for tax exemption in respect of specified income consisting of sums under the Kerala Toddy Workers' Welfare Fund Act, members' contributions, and interest from bank deposits, applicable for a defined set of financial years and subject to conditions that the Board not engage in commercial activity, maintain unchanged activities and income character, and file returns as prescribed under the Act.
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 Kerala Toddy Workers' Welfare Fund Board affirmed, subject to non-commercial activity and prescribed filing requirements.
Central Government notifies the Kerala Toddy Workers' Welfare Fund Board as eligible for tax exemption in respect of specified income consisting of sums under the Kerala Toddy Workers' Welfare Fund Act, members' contributions, and interest from bank deposits, applicable for a defined set of financial years and subject to conditions that the Board not engage in commercial activity, maintain unchanged activities and income character, and file returns as prescribed under the Act.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.