Exemption under section 10(46): specified examination fees and bank deposit interest exempt for Madhya Pradesh Professional Examination Board. Notification under clause (46) of section 10 exempts Madhya Pradesh Professional Examination Board, Bhopal, in respect of fees of examination and sale of application forms and interest on bank deposits, subject to conditions prohibiting commercial activity, maintaining unchanged activities and income nature, and filing returns as required by clause (g) of sub section (4C) of section 139; the notification is applied retrospectively to assessment year 2023-2024.
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Exemption under section 10(46): specified examination fees and bank deposit interest exempt for Madhya Pradesh Professional Examination Board.
Notification under clause (46) of section 10 exempts Madhya Pradesh Professional Examination Board, Bhopal, in respect of fees of examination and sale of application forms and interest on bank deposits, subject to conditions prohibiting commercial activity, maintaining unchanged activities and income nature, and filing returns as required by clause (g) of sub section (4C) of section 139; the notification is applied retrospectively to assessment year 2023-2024.
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