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<h1>Manipur State Rural Road Development Agency's Tax Exemption Notified u/s 10(46) for 2015-2020 Income.</h1> The Central Government, under section 10(46) of the Income-tax Act, 1961, has notified the 'Manipur State Rural Road Development Agency', established by the Government of Manipur, regarding specified income. This includes funds received for the Pradhan Mantri Gram Sadak Yojana (PMGSY) from the Ministry of Rural Development and interest from these funds. The agency must not engage in commercial activities, maintain the nature of specified income, and file income returns as per section 139(4C)(g). The notification applies retrospectively for 2015-2016 and 2016-2017 and prospectively for 2017-2018 to 2019-2020.