Tax Exemption on Specified Income of 'Haryana Building and Other Construction Workers Welfare Board' U/s 10(46) of Income-tax Act, 1961 - 158/2025 - Income Tax Act, 1961
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Tax exemption under section 10(46): specified incomes of Haryana Building and Other Construction Workers Welfare Board exempt subject to conditions. Notification grants exemption under clause (46) of section 10 to the Haryana Building and Other Construction Workers Welfare Board for registration fees and yearly subscriptions from registered workers, proceeds of cess under the Building and Other Construction Workers Welfare Cess Act, and interest on bank deposits, subject to conditions that the Board shall not engage in commercial activity, that activities and specified income remain unchanged, and that the Board file returns as required under clause (g) of sub-section (4C) of section 139; applicability is to financial years 2025-26 to 2029-30.
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): specified incomes of Haryana Building and Other Construction Workers Welfare Board exempt subject to conditions.
Notification grants exemption under clause (46) of section 10 to the Haryana Building and Other Construction Workers Welfare Board for registration fees and yearly subscriptions from registered workers, proceeds of cess under the Building and Other Construction Workers Welfare Cess Act, and interest on bank deposits, subject to conditions that the Board shall not engage in commercial activity, that activities and specified income remain unchanged, and that the Board file returns as required under clause (g) of sub-section (4C) of section 139; applicability is to financial years 2025-26 to 2029-30.
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