U/s 10(46) of the Income-tax Act, 1961 Central Government notifies ‘Prayagraj Mela Pradhikaran, Prayagraj’, an authority constituted by the State Government of Uttar Pradesh, in respect of the specified income arising to that authority - 22/2019 - Income Tax Act, 1961
📋
Contents
Cases Cited
Referred In
Notifications
Circulars
Forms
Manuals
Acts
Rules & Regulations
Case Laws New
Ref Provisions New
Plus +
Source NTF
Summary
Similar
Note
Bookmark
Share
✓ Copied successfully !
Print
Print Options
For full text, please login
Login to TaxTMI
Verification Pending
The Email Id has not been verified. Click on the link we have sent on
Tax exemption under section 10(46): specified income of Prayagraj Mela Pradhikaran exempt subject to conditions. Notification under section 10(46) notifies Prayagraj Mela Pradhikaran as an exempt authority in respect of specified income: grants in aid; tolls and parking/entry charges; registration fees for business activities; service charges to individuals; other Mela area charges under the Uttar Pradesh Act; and interest on those receipts. The exemption is conditional on no commercial activity, unchanged activities and income nature, and filing returns as required by clause (g) of sub section (4C) of section 139. The notification covers assessment years 2019-2020 to 2023-2024.
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 income of Prayagraj Mela Pradhikaran exempt subject to conditions.
Notification under section 10(46) notifies Prayagraj Mela Pradhikaran as an exempt authority in respect of specified income: grants in aid; tolls and parking/entry charges; registration fees for business activities; service charges to individuals; other Mela area charges under the Uttar Pradesh Act; and interest on those receipts. The exemption is conditional on no commercial activity, unchanged activities and income nature, and filing returns as required by clause (g) of sub section (4C) of section 139. The notification covers assessment years 2019-2020 to 2023-2024.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
