U/s 10(46) of IT Act 1961 - Central Government notifies ‘Uttarakhand Environment Protection & Pollution Control Board’ a Board constituted by the Government of Uttarakhand in respect of the specified income arising to that Board - 28/2020 - Income Tax Act, 1961
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Section 10(46) notification: specified incomes of Uttarakhand Environment Protection & Pollution Control Board notified subject to conditions. Central Government notifies Uttarakhand Environment Protection & Pollution Control Board as a notified Board for purposes of the income exemption provision, listing specified income categories (consent fees, NOC fees, biomedical and hazardous fees, monitoring and public hearing fees, interest on accounts and advances, reimbursements and sale of scrap) and making the notification conditional on the Board not undertaking commercial activities, maintaining unchanged activities and income character, filing returns as required, and filing a certified audit report with the return.
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.
Section 10(46) notification: specified incomes of Uttarakhand Environment Protection & Pollution Control Board notified subject to conditions.
Central Government notifies Uttarakhand Environment Protection & Pollution Control Board as a notified Board for purposes of the income exemption provision, listing specified income categories (consent fees, NOC fees, biomedical and hazardous fees, monitoring and public hearing fees, interest on accounts and advances, reimbursements and sale of scrap) and making the notification conditional on the Board not undertaking commercial activities, maintaining unchanged activities and income character, filing returns as required, and filing a certified audit report with the return.
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