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        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.

        <h1>Income-tax exemption for Tamil Nadu e-Governance Agency granted subject to specified income streams and compliance requirements.</h1> Central Government notifies Tamil Nadu e-Governance Agency as eligible under clause (46) of section 10 for specified incomes: government recurring contributions/grants-in-aid for operations; service charges from Common Service Centres; service charges and related interest from software development and IT consultancies for other state departments/PSUs/statutory boards; dividend from CSC-SPV; admin cost on PEC grants; revenue sharing from online examinations; any incidental income furthering the society's objects; and interest on these items. The exemption is subject to non-commercial activity, unchanged nature of activities and income, prescribed return filing, and audited return with CA certificate, effective from AY 2019-20 through AY 2023-24.

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