U/s 10(46) of IT Act 1961 - Central Government notifies ‘Haryana State Pollution Control Board’ in respect of the specified income arising to that Board. - 08/2021 - Income Tax Act, 1961
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Income exemption for Haryana State Pollution Control Board: specified non commercial receipts exempted subject to compliance and filing conditions. Notification under section 10(46) designates Haryana State Pollution Control Board as a notified Board for tax exemption in respect of specified incomes - including Central and State grants, consent and regulatory fees, analysis and testing fees, authorization and NOC fees, cess reimbursements and appeal fees, RTI and public hearing fees, recognition fees, and interest on staff loans and fixed deposits - subject to conditions that the Board not engage in commercial activity, maintain unchanged activities and income nature, file returns as prescribed, and submit an audited report and CA certificate confirming compliance.
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.
Income exemption for Haryana State Pollution Control Board: specified non commercial receipts exempted subject to compliance and filing conditions.
Notification under section 10(46) designates Haryana State Pollution Control Board as a notified Board for tax exemption in respect of specified incomes - including Central and State grants, consent and regulatory fees, analysis and testing fees, authorization and NOC fees, cess reimbursements and appeal fees, RTI and public hearing fees, recognition fees, and interest on staff loans and fixed deposits - subject to conditions that the Board not engage in commercial activity, maintain unchanged activities and income nature, file returns as prescribed, and submit an audited report and CA certificate confirming compliance.
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