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of <h1>Central Government Grants Tax Exemption to Farmers' Welfare Society u/s 10(46) Until 2026-2027.</h1> The Central Government has notified the 'National Farmers Welfare Program Implementation Society' under Section 10(46) of the Income-tax Act, 1961, exempting specified income from taxation. This includes government grants, miscellaneous receipts, and interest on deposits. The exemption is conditional on the society not engaging in commercial activities, maintaining the nature of specified income, and filing returns as per the Act. The notification applies retrospectively from the Assessment Year 2022-2023 and will be effective until the Assessment Year 2026-2027. It is confirmed that no individuals are adversely affected by this retrospective application.
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