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of <h1>Punjab Dental Council Exempted from Certain Income Taxes u/s 10(46) for 2022-2024 Assessment Years.</h1> The Central Government has issued Notification No. 90/2023, granting the Punjab Dental Council, Mohali, an exemption from specified income under Section 10(46) of the Income-tax Act, 1961. This exemption applies to income from registration/renewal fees received from doctors and interest on accumulated surplus in fixed deposits. The exemption is contingent upon the council not engaging in commercial activities, maintaining the nature of specified income, and filing income returns as required. This notification is applicable for assessment years 2022-2023 and 2023-2024, corresponding to financial years 2021-2022 and 2022-2023, with no adverse effects on any person.
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