U/s 10(46) of the Income-tax Act, 1961 Central Government notifies ‘Rajasthan State Dental Council’, Jaipur, a body constituted by the Government of Rajasthan, in respect of the specified income arising to that body - 46/2018 - Income Tax Act, 1961
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Tax exemption under section 10(46): specified council fees exempted subject to non-commercial and filing conditions. Notification under section 10(46) notifies Rajasthan State Dental Council, Jaipur as a notified body for specified receipts-application form sales; renewal, registration, qualification, late, no objection, duplicate certificate, good standing and Continuing Dental Education fees; and interest on those receipts-subject to conditions that the Council not engage in commercial activity, that the activities and nature of the specified income remain unchanged, and that it file returns under section 139(4C)(g); the notification applies retrospectively to assessment years 2017-2018 and 2018-2019 and for 2019-2020 through 2021-2022.
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): specified council fees exempted subject to non-commercial and filing conditions.
Notification under section 10(46) notifies Rajasthan State Dental Council, Jaipur as a notified body for specified receipts-application form sales; renewal, registration, qualification, late, no objection, duplicate certificate, good standing and Continuing Dental Education fees; and interest on those receipts-subject to conditions that the Council not engage in commercial activity, that the activities and nature of the specified income remain unchanged, and that it file returns under section 139(4C)(g); the notification applies retrospectively to assessment years 2017-2018 and 2018-2019 and for 2019-2020 through 2021-2022.
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