Exemption from specified income U/s 10(46) - notifies ‘Food Safety and Standards Authority of India’, New Delhi an Authority established by the Ministry of Health and Family Welfare, Government of India - 26/2025 - Income Tax Act, 1961
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Tax exemption under section 10(46) confirms specified FSSAI receipts are tax-exempt subject to non-commercial and filing conditions. Notification under clause (46) of section 10 exempts specified income of the Food Safety and Standards Authority of India: grants-in-aid from the Ministry of Health and Family Welfare; statutory fees (licence, registration, analysis/testing fees) fixed under Food Safety Act regulations and approved by the Government; penalties under the Food Safety Act; and income earned on those receipts. The exemption is conditional on the Authority not engaging in commercial activity, maintaining unchanged activities and income character, and filing returns per the clause (g) requirement of sub-section (4C) of section 139. The notification is effective for financial years 2020-2021 to 2024-2025.
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) confirms specified FSSAI receipts are tax-exempt subject to non-commercial and filing conditions.
Notification under clause (46) of section 10 exempts specified income of the Food Safety and Standards Authority of India: grants-in-aid from the Ministry of Health and Family Welfare; statutory fees (licence, registration, analysis/testing fees) fixed under Food Safety Act regulations and approved by the Government; penalties under the Food Safety Act; and income earned on those receipts. The exemption is conditional on the Authority not engaging in commercial activity, maintaining unchanged activities and income character, and filing returns per the clause (g) requirement of sub-section (4C) of section 139. The notification is effective for financial years 2020-2021 to 2024-2025.
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