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<h1>Himachal Pradesh Police Society's Income Exempt u/s 10(46) for FY 2018-2023; Conditions Apply.</h1> The Central Government, under section 10(46) of the Income-tax Act, 1961, has notified the 'Himachal Pradesh Computerization of Police Society' regarding specified income, including grants-in-aid and interest accrued on such grants. This notification is effective for financial years 2018-2019 to 2022-2023, provided the society does not engage in commercial activities, maintains the nature of specified income, files income returns, and submits an audited report. The retrospective effect of this notification does not adversely affect any person.