Exemption under section 10(46): Maharashtra Council of Homoeopathy's specified income exempted subject to non-commercial and filing conditions. Notification under Section 10(46) notifies Maharashtra Council of Homoeopathy as eligible for exemption in respect of fees from members/doctors, fees from professional seminars/conferences, and interest on bank deposits, subject to conditions: no commercial activity, unchanged activities and nature of income across financial years, and filing return per clause (g) of sub-section (4C) of section 139; applied retrospectively to assessment year 2023-2024 relevant to financial year 2022-2023.
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 under section 10(46): Maharashtra Council of Homoeopathy's specified income exempted subject to non-commercial and filing conditions.
Notification under Section 10(46) notifies Maharashtra Council of Homoeopathy as eligible for exemption in respect of fees from members/doctors, fees from professional seminars/conferences, and interest on bank deposits, subject to conditions: no commercial activity, unchanged activities and nature of income across financial years, and filing return per clause (g) of sub-section (4C) of section 139; applied retrospectively to assessment year 2023-2024 relevant to financial year 2022-2023.
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