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of <h1>Income Tax Exemption Granted to National Skill Development Corporation for 2017-2022 u/s 10(46.</h1> The Central Government, under clause (46) of section 10 of the Income-tax Act, 1961, has issued a notification exempting specified income of the National Skill Development Corporation from taxation. The exempted income includes government grants, capital gains from skill development investments, dividends, royalties, fees from accreditation and training, and various other income sources related to skill development activities. The exemption is contingent on the Corporation not engaging in commercial activities, maintaining the nature of its income, and filing income returns as specified. This notification applies retrospectively from the assessment year 2017-2018 and prospectively until 2021-2022.
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