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<h1>Tax exemption on specified welfare board income notified for cess, fees and interest, subject to conditions and retrospective application.</h1> Notification grants tax exemption under clause 10(46) for the Dadra and Nagar Haveli Building and Other Construction Workers Welfare Board in respect of specified income categories: cess collected under the Building and Other Construction Workers Welfare Cess Act, registration fees under the Buildings and Other Construction Workers Act, and interest on bank deposits; the exemption is conditional on non-engagement in commercial activity, maintenance of the nature of activities and specified income across financial years, and filing returns as required by law, with penal action and withdrawal of exemption for noncompliance; the notification is made retrospective to assessment years 2019-20 through 2023-24.