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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Haryana Labour Welfare Board Gains Income Tax Exemptions u/s 10(46) for 2020-2025 with Retrospective Effect.</h1> The Central Government has issued Notification No. 80/2021, dated July 14, 2021, under Section 10(46) of the Income-tax Act, 1961, recognizing the 'Haryana Labour Welfare Board' for specific income exemptions. The specified income includes contributions to the Labour Welfare Fund, unpaid accumulations, fines, and interest from loans and investments. The Board must not engage in commercial activities, maintain the nature of income, and comply with tax return and audit requirements. This notification applies retrospectively from the financial year 2020-2021 to 2024-2025, ensuring no adverse effects from its retrospective application.
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