Exemption from specified income U/s 10(46) – Notifies ‘State Pollution Control Board Odisha’ a Board constituted by the State Government of Odisha - 60/2023 - Income Tax Act, 1961
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Exemption from specified income: state pollution control board's listed receipts exempted subject to non commerciality, unchanged activities and prescribed tax filing. Notification under section 10(46) declares State Pollution Control Board Odisha exempt in respect of specified incomes: regulatory charges, penalties and levies, grants in aid (including as nodal agency), contributions for studies and research, miscellaneous receipts (sale of scrap, sale of assets profit, RTI fees, forfeiture of bank guarantees, tender/examination/analysis/consultant fees) and interest on these receipts, subject to conditions of non commerciality, unchanged activities/income nature, and filing returns per clause (g) of section 139(4C).
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 from specified income: state pollution control board's listed receipts exempted subject to non commerciality, unchanged activities and prescribed tax filing.
Notification under section 10(46) declares State Pollution Control Board Odisha exempt in respect of specified incomes: regulatory charges, penalties and levies, grants in aid (including as nodal agency), contributions for studies and research, miscellaneous receipts (sale of scrap, sale of assets profit, RTI fees, forfeiture of bank guarantees, tender/examination/analysis/consultant fees) and interest on these receipts, subject to conditions of non commerciality, unchanged activities/income nature, and filing returns per clause (g) of section 139(4C).
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