Section 10(46) of the Income-tax Act, 1961 – Central Government notifies Uttarakhand Environment Protection and Pollution Control Board, a body constituted by Government of Uttarakhand, in respect of the following specified income arising to that Board - 73/2016 - Income Tax Act, 1961
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Tax exemption under section 10(46) for environment board income, subject to non commerciality and specified filing conditions. Notification under section 10(46) notifies Uttarakhand Environment Protection and Pollution Control Board as entitled to specified income treatment for listed receipts (consent fees; NOC fees; biomedical waste, hazardous and analysis fees; forfeited bank guarantees; RTI charges; reimbursements for national air monitoring programmes; interest on savings/FDRs; public hearing fees; staff loan interest; sale of scrap and tender fees) subject to conditions: no commercial activity, unchanged nature of activities/incomes, and return filing under clause (g) of sub section (4C) of section 139; effective from FY 2014 15 through specified later 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.
Tax exemption under section 10(46) for environment board income, subject to non commerciality and specified filing conditions.
Notification under section 10(46) notifies Uttarakhand Environment Protection and Pollution Control Board as entitled to specified income treatment for listed receipts (consent fees; NOC fees; biomedical waste, hazardous and analysis fees; forfeited bank guarantees; RTI charges; reimbursements for national air monitoring programmes; interest on savings/FDRs; public hearing fees; staff loan interest; sale of scrap and tender fees) subject to conditions: no commercial activity, unchanged nature of activities/incomes, and return filing under clause (g) of sub section (4C) of section 139; effective from FY 2014 15 through specified later years.
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