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<h1>Punjab Nurses Registration Council Granted Income Tax Exemption for Fees and Interest u/s 10(46) for 2022-2024.</h1> The Central Government has issued Notification No. 84/2023, dated September 29, 2023, under section 10(46) of the Income-tax Act, 1961, exempting the 'Punjab Nurses Registration Council' from specified income tax. The exemption applies to income from fees collected from nursing students and affiliated institutions, as well as interest earned on bank deposits. The Council must not engage in commercial activities, and its income sources must remain unchanged. It is required to file income returns as per section 139(4C)(g). The notification is effective for assessment years 2022-2023 and 2023-2024, covering financial years 2021-2022 and 2022-2023.