U/s 10(46) of IT Act 1961 - Central Government notifies ‘Assam Building and Other Construction Workers Welfare Board’ in respect of the specified income arising to that Board. - 131/2021 - Income Tax Act, 1961
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Tax exemption notification: specified welfare board income exempted subject to non-commercial activity and return-filing conditions. Notification under section 10(46) designates Assam Building and Other Construction Workers Welfare Board as entitled to exemption for specified receipts-labour cess, beneficiaries' registration fees, members' contributions, capital gains on sale/redemption of investments, and interest on those receipts-subject to the Board not engaging in commercial activity and filing returns as required under clause (g) of sub section (4C) of section 139; the exemption is time limited to the listed financial years.
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.
Tax exemption notification: specified welfare board income exempted subject to non-commercial activity and return-filing conditions.
Notification under section 10(46) designates Assam Building and Other Construction Workers Welfare Board as entitled to exemption for specified receipts-labour cess, beneficiaries' registration fees, members' contributions, capital gains on sale/redemption of investments, and interest on those receipts-subject to the Board not engaging in commercial activity and filing returns as required under clause (g) of sub section (4C) of section 139; the exemption is time limited to the listed financial years.
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