U/s 10(46) of IT Act 1961 - Central Government notifies ‘Chhattisgarh Building and Other Construction Workers’ Welfare Board’ a Board constituted by the Government of Chhattisgarh in respect of the specified income arising to that Board - 52/2019 - Income Tax Act, 1961
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Exemption of specified welfare income: Board's cess, registration fees and interest exempt subject to non-commercial activity and filing requirement. Notification grants tax-exempt status to the Chhattisgarh Building and Other Construction Workers' Welfare Board for specified income comprising worker's welfare cess, registration fees and interest thereon, conditioned on no engagement in commercial activity, unchanged activities and income nature across the relevant years, and compliance with the prescribed return-filing requirement.
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.
Exemption of specified welfare income: Board's cess, registration fees and interest exempt subject to non-commercial activity and filing requirement.
Notification grants tax-exempt status to the Chhattisgarh Building and Other Construction Workers' Welfare Board for specified income comprising worker's welfare cess, registration fees and interest thereon, conditioned on no engagement in commercial activity, unchanged activities and income nature across the relevant years, and compliance with the prescribed return-filing requirement.
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