Exemption from specified income U/s 10(46) - notifies Central Board of Secondary Education, Delhi a Board constituted by the Central Government. - 20/2023 - Income Tax Act, 1961
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Exemption under section 10(46): specified CBSE receipts exempted subject to non-commercial activity, unchanged income nature and return filing. Notification under clause (46) of section 10 designates the Central Board of Secondary Education, Delhi, as a notified board exempting specified income comprising examination fees; affiliation fees; sale of textbooks and publications; registration, sports, training and other academic receipts; receipts from projects/programmes; interest on income tax refunds; and interest on those receipts, subject to non-engagement in commercial activity, unchanged nature of activities and specified income, and filing of return as prescribed.
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.
Exemption under section 10(46): specified CBSE receipts exempted subject to non-commercial activity, unchanged income nature and return filing.
Notification under clause (46) of section 10 designates the Central Board of Secondary Education, Delhi, as a notified board exempting specified income comprising examination fees; affiliation fees; sale of textbooks and publications; registration, sports, training and other academic receipts; receipts from projects/programmes; interest on income tax refunds; and interest on those receipts, subject to non-engagement in commercial activity, unchanged nature of activities and specified income, and filing of return as prescribed.
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