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of <h1>Maharashtra State AIDS Control Society Gains Tax Exemption for 2011-2016 Under Section 10(46) of Income-tax Act</h1> The Central Government has notified the Maharashtra State AIDS Control Society, established by the Government of Maharashtra, under Section 10(46) of the Income-tax Act, 1961. The notification exempts specific income, namely grants-in-aid received from the Central Government, for financial years 2011-2012 to 2015-2016. This exemption is conditional on the Society not engaging in commercial activities, maintaining consistent activities and income nature, and filing income returns as per Section 139(4C)(g) of the Act. The grants must be managed according to existing rules and regulations.
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