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of <h1>Punjab Construction Workers Board Notified u/s 10(46) for Tax Exemption on Specified Income, 2016-2021.</h1> The Central Government has notified the Punjab Building & Other Construction Workers Welfare Board under Section 10(46) of the Income-tax Act, 1961. This notification applies to specified income from labor cess collection and interest on deposits for the Board. The Board must not engage in commercial activities, maintain the nature of its income, and file income returns as per the Act. This notification is effective for the financial years 2016-17 to 2020-21.
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