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<h1>Central Government exempts Building and Other Construction Workers' Welfare Board income under clause (46) of section 10 for 2026-2031</h1> A Central Government notification exempts a State Building and Other Construction Workers' Welfare Board from tax under clause (46) of section 10 for specified incomes: central grants, other government-decided receipts, construction cess under the 1996 Cess Act, registration and annual subscription fees from establishments, and bank deposit interest. The exemption is subject to conditions: no commercial activity, unchanged activities and nature of specified income across the relevant years, and filing returns as required under clause (g) of section 139(4C). The notification applies to assessment years 2026-27 through 2030-31.