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of <h1>National Skill Development Corporation's Income Exempt from Taxation Under Income-tax Act, 1961 Section 10(46) for FY 2021-2026.</h1> The Central Government has issued a notification under section 10(46) of the Income-tax Act, 1961, exempting specified income of the National Skill Development Corporation from taxation. The exempted income includes government grants, capital gains from skill development investments, dividends, royalties, fees from training activities, and interest on loans for skill development, among others. The Corporation must not engage in commercial activities, maintain the nature of its income, and file income returns as specified. This notification is effective for the financial years 2021-2022 to 2025-2026.
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