Specified income arising to Board u/s 10(46) of IT Act 1961 - Telangana State Pollution Control Board, a Board constituted by the State Government of Telangana under the Water (Prevention and Control of Pollution) Act, 1974 (6 of 1974) notified. - 88/2022 - Income Tax Act, 1961
📋
Contents
Cases Cited
Referred In
Notifications
Circulars
Forms
Manuals
Acts
Rules & Regulations
Case Laws New
Ref Provisions New
Plus +
Source NTF
Summary
Similar
Note
Bookmark
Share
✓ Copied successfully !
Print
Print Options
For full text, please login
Login to TaxTMI
Verification Pending
The Email Id has not been verified. Click on the link we have sent on
Tax exemption under section 10(46) for Telangana Pollution Control Board: specified non-commercial receipts notified subject to conditions. Notification under clause (46) of section 10 notifies the Telangana State Pollution Control Board in respect of specified income categories including consent fees, analysis and survey fees, reimbursements for monitoring programmes, authorisation and cess fees, government grants, RTI fees, interest on staff loans, miscellaneous fees, penalties and interest on these receipts. The notification is subject to conditions: no commercial activity, unchanged activities and income nature, and filing returns as mandated, and is made retrospective for certain prior financial years pending the outcome of a Special Leave Petition.
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 under section 10(46) for Telangana Pollution Control Board: specified non-commercial receipts notified subject to conditions.
Notification under clause (46) of section 10 notifies the Telangana State Pollution Control Board in respect of specified income categories including consent fees, analysis and survey fees, reimbursements for monitoring programmes, authorisation and cess fees, government grants, RTI fees, interest on staff loans, miscellaneous fees, penalties and interest on these receipts. The notification is subject to conditions: no commercial activity, unchanged activities and income nature, and filing returns as mandated, and is made retrospective for certain prior financial years pending the outcome of a Special Leave Petition.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.