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of <h1>Tax Exemption on Specified Income of Tamil Nadu e-Governance Agency: specified receipts exempted subject to conditions and compliance</h1> Notification grants tax exemption to a state-formed e-governance agency for specified receipts, including government grants, service charges from common service centres, fees for software and consultancy to government entities, dividends from a government SPV, enrolment admin costs, revenue sharing for examinations, other incidental income, and interest thereon; the exemption is subject to conditions that the authority shall not engage in commercial activity, shall maintain the nature of specified incomes across years, and shall comply with return filing obligations, failure of which may attract penal action and withdrawal of exemption; applicability spans specified assessment years.
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