Tax Exemption on Specified Income of 'Dadra and Nagar Haveli Building and Other Construction Workers Welfare Board' U/s 10(46) of Income-tax Act, 1961 - 12/2026

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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.

<h1>Dadra and Nagar Haveli welfare board exempted from tax on cess, registration fees and deposit interest, subject to compliance.</h1> 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.

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