Exemption from specified income U/s 10(46) of IT Act 1961 - ‘The Delhi Building and Other Construction Workers Welfare Board’ - 18/2025 - Income Tax Act, 1961
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Income exemption under section 10(46) protects welfare board cess, registration fees and bank interest from tax. Exemption under clause (46) of section 10 grants tax exemption to the Board for cess, registration and renewal fees from building and construction workers, and interest on bank deposits, subject to conditions prohibiting commercial activity, requiring continuity of activities and specified receipts, and mandating filing of income-tax returns under the applicable statutory return-filing requirement.
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.
Income exemption under section 10(46) protects welfare board cess, registration fees and bank interest from tax.
Exemption under clause (46) of section 10 grants tax exemption to the Board for cess, registration and renewal fees from building and construction workers, and interest on bank deposits, subject to conditions prohibiting commercial activity, requiring continuity of activities and specified receipts, and mandating filing of income-tax returns under the applicable statutory return-filing requirement.
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