Dadra and Nagar Haveli welfare board exempted from tax on cess, registration fees and deposit interest, subject to compliance. Notification grants tax exemption to the Dadra and Nagar Haveli Building and Other Construction Workers Welfare Board for cess collected, registration fees, and interest on bank deposits, subject to conditions: no commercial activity, unchanged activities and income character across financial years, and prescribed filing of income tax return; non-compliance may lead to penal actions and withdrawal of the exemption, and the notification is effective retrospectively for assessment years corresponding to financial years 2018-19 through 2022-23.