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        Income Tax

        Exemption from specified income U/s 10(46) of IT Act 1961 - ‘Kerala Toddy Workers Welfare Fund Board' upto financial year 2025-2026 - 65/2025 - Income Tax

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        Exemption under Section 10(46) extends tax-exempt status to Kerala Toddy Workers' Welfare Fund Board subject to conditions. Exemption under section 10(46) is notified for Kerala Toddy Workers' Welfare Fund Board in respect of sums received under the Kerala Act, member contributions, and interest on bank deposits. The exemption is conditional on the Board not engaging in commercial activity, maintaining unchanged activities and income nature across the financial years, and filing returns as required by clause (g) of sub-section (4C) of section 139. The notification is applied retrospectively to assessment years 2022-2023 to 2025-2026 and is applicable for assessment year 2026-2027.
                        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) extends tax-exempt status to Kerala Toddy Workers' Welfare Fund Board subject to conditions.

                              Exemption under section 10(46) is notified for Kerala Toddy Workers' Welfare Fund Board in respect of sums received under the Kerala Act, member contributions, and interest on bank deposits. The exemption is conditional on the Board not engaging in commercial activity, maintaining unchanged activities and income nature across the financial years, and filing returns as required by clause (g) of sub-section (4C) of section 139. The notification is applied retrospectively to assessment years 2022-2023 to 2025-2026 and is applicable for assessment year 2026-2027.


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