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<h1>Haryana Water Resources Authority's Specified Income Exempted Under IT Act Section 10(46) for 2022-2024 Assessment Years.</h1> The Central Government has issued Notification No. 63/2023, under clause (46) of section 10 of the Income-tax Act, 1961, exempting specified income of the Haryana Water Resources (Conservation, Regulation and Management) Authority from being included in total income. This includes grants from the State Government, application and tariff fees from users, and interest earned on these amounts. The exemption applies for assessment years 2022-2023 and 2023-2024, provided the Authority does not engage in commercial activities, maintains the nature of its income, and files tax returns as required. The notification is retroactive, with no adverse effects on any person.