Section 10(46) of the Income-tax Act, 1961 - Exemptions - Statutory Body/Authority/Board/Commission - Notified body or authority - National Skill Development Corporation. - 11/2012 - Income Tax Act, 1961
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Tax exemption for National Skill Development Corporation: specified income exempt subject to unchanged activities and prescribed return filing. The Central Government notifies the National Skill Development Corporation as a notified statutory body for tax exemption of specified income: capital gains from investments in skill development organisations; dividend and royalty from supported skill development ventures; interest on loans to institutions for skill development; interest on fixed deposits; and Government grants, applicable for financial years 2011-12 to 2015-16, subject to unchanged activities/income during the year and compliance with the prescribed return filing requirement.
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.
Tax exemption for National Skill Development Corporation: specified income exempt subject to unchanged activities and prescribed return filing.
The Central Government notifies the National Skill Development Corporation as a notified statutory body for tax exemption of specified income: capital gains from investments in skill development organisations; dividend and royalty from supported skill development ventures; interest on loans to institutions for skill development; interest on fixed deposits; and Government grants, applicable for financial years 2011-12 to 2015-16, subject to unchanged activities/income during the year and compliance with the prescribed return filing requirement.
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