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of <h1>Kerala Bamboo Workers' Welfare Fund Income Tax-Exempt u/s 10(46) for 2020-2025, No Commercial Activities Allowed.</h1> The Central Government has notified the 'Kerala Bamboo, Kattuvalli and Pandanus Leaf Workers' Welfare Fund Board' under section 10(46) of the Income-tax Act, 1961, exempting specified income from taxation. The exempt income includes government grants for pensions, contributions from employees and employers, registration fees, passbook charges, costs for duplicate identity cards, fines collected, and interest earned on these amounts. The Board must not engage in commercial activities, maintain the nature of its specified income, and file income returns as per legal requirements. This notification is applicable for assessment years 2020-2021 to 2024-2025.
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