Tax exemption under section 10(46) granted to Kerala Autorickshaw Workers Welfare Fund Scheme, covering specified receipts subject to conditions. Exemption under section 10(46) is notified for Kerala Autorickshaw Workers Welfare Fund Scheme, Kollam, for specified receipts: State Government grants, contributions from registered workers, contributions from self employed persons and employers for workers, registration fees, and interest on bank deposits. The exemption is subject to conditions that the Authority shall not undertake commercial activity, its activities and specified income remain unchanged, and it files income tax returns as prescribed. The notification covers assessment years 2024 2025 to 2028 2029.
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.
Tax exemption under section 10(46) granted to Kerala Autorickshaw Workers Welfare Fund Scheme, covering specified receipts subject to conditions.
Exemption under section 10(46) is notified for Kerala Autorickshaw Workers Welfare Fund Scheme, Kollam, for specified receipts: State Government grants, contributions from registered workers, contributions from self employed persons and employers for workers, registration fees, and interest on bank deposits. The exemption is subject to conditions that the Authority shall not undertake commercial activity, its activities and specified income remain unchanged, and it files income tax returns as prescribed. The notification covers assessment years 2024 2025 to 2028 2029.
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