U/s 10(46) of the Income-tax Act, 1961 Central Government notifies ‘Swasthya Sathi Samiti’, Kolkata, a body established by the Government of West Bengal, in respect of the following specified income arising to that body - 88/2017 - Income Tax Act, 1961
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Tax exemption under section 10(46) covers grants and interest for Swasthya Sathi Samiti, subject to noncommercial and filing conditions. Notification designates Swasthya Sathi Samiti, Kolkata as exempt under section 10(46) for grants from the Government of West Bengal and interest on those grants, subject to conditions: no commercial activity, unchanged activities and specified income across the financial years, and filing of return in accordance with the referenced return-filing provision; the notification is retrospective to 2016-2017 and applies through 2020-2021.
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) covers grants and interest for Swasthya Sathi Samiti, subject to noncommercial and filing conditions.
Notification designates Swasthya Sathi Samiti, Kolkata as exempt under section 10(46) for grants from the Government of West Bengal and interest on those grants, subject to conditions: no commercial activity, unchanged activities and specified income across the financial years, and filing of return in accordance with the referenced return-filing provision; the notification is retrospective to 2016-2017 and applies through 2020-2021.
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