Tax exemption under section 10(46A) applies to notified boards, subject to continuing eligibility and stated conditions. Notification under section 10(46A) declares Rajasthan Housing Board a specified board for exemption of specified income under sub clause (b) of clause (46A) of section 10 of the Income tax Act, effective from the assessment year 2024 25 and conditional on the assessee continuing as a board under the Rajasthan Housing Board Act, 1970 with one or more purposes specified in sub clause (a) of clause (46A).
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(46A) applies to notified boards, subject to continuing eligibility and stated conditions.
Notification under section 10(46A) declares Rajasthan Housing Board a specified board for exemption of specified income under sub clause (b) of clause (46A) of section 10 of the Income tax Act, effective from the assessment year 2024 25 and conditional on the assessee continuing as a board under the Rajasthan Housing Board Act, 1970 with one or more purposes specified in sub clause (a) of clause (46A).
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