Exemption u/s 10(46) of the Income-tax Act, 1961 – State Load Despatch Centre Unscheduled Interchange Fund–West Bengal State Electricity Transmission Company Limited (PAN AAIAS0980J), a trust constituted under the Electricity Act, 2003 (36 of 2003) in respect of the specified income arising to that trust - 12/2016 - Income Tax Act, 1961
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Exemption under section 10(46) shields specified unscheduled interchange fund income, subject to non commercial and filing conditions. Exemption under section 10(46) is notified for the State Load Despatch Centre Unscheduled Interchange Fund-West Bengal State Electricity Transmission Company Limited in respect of: residual money in the unscheduled interchange pool balance account; interest on fixed deposits and auto-sweep accounts; and income incidental to or related to unscheduled interchange, subject to conditions prohibiting commercial activity, requiring unchanged activities and income nature, and compliance with return filing under clause (g) of sub-section (4C) of section 139, for specified financial years.
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.
Exemption under section 10(46) shields specified unscheduled interchange fund income, subject to non commercial and filing conditions.
Exemption under section 10(46) is notified for the State Load Despatch Centre Unscheduled Interchange Fund-West Bengal State Electricity Transmission Company Limited in respect of: residual money in the unscheduled interchange pool balance account; interest on fixed deposits and auto-sweep accounts; and income incidental to or related to unscheduled interchange, subject to conditions prohibiting commercial activity, requiring unchanged activities and income nature, and compliance with return filing under clause (g) of sub-section (4C) of section 139, for specified financial years.
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