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of <h1>Government exempts welfare board registration fees, cess proceeds and interest under clause (46) of Section 10, subject to conditions</h1> The Central Government notifies, under clause (46) of section 10 of the Income-tax Act, that a State-constituted construction workers welfare board's specified income-registration fees and annual subscriptions from registered workers, proceeds of cess under the Building and Other Construction Workers Welfare Cess Act, 1996, and interest on bank deposits-is exempt. The exemption is subject to conditions: the board must not engage in commercial activity, the activities and nature of specified income must remain unchanged during the years, and the board must file returns as required by clause (g) of section 139(4C). The notification applies to financial years 2025-26 to 2029-30 (assessment years 2026-27 to 2030-31) and is certified as not adversely affecting any person if given retrospective effect.
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