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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>Tamil Nadu e-Governance Agency: exempted specified incomes under section 10(46), subject to compliance conditions and applicable assessment years.</h1> The Central Government notifies section 10(46) exemption for Tamil Nadu e-Governance Agency, listing exempt receipts: government grants for operations; service charges via Common Service Centres; fees for software development and IT consultancies and related interest; dividends from CSC-SPV; admin cost recoveries on UIDAI PEC grants; revenue sharing from online examinations; other incidental income; and interest on these items. The exemption is conditional on no commercial activity, unchanged activities and income nature, and filing returns under clause (g) of s.139(4C); non-compliance may lead to penalties and withdrawal. The notification covers AYs 2024-25, 2025-26 and applies to 2026-27 through 2028-29.

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