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    <title>Section 10(46) of the Income-tax Act, 1961 – Central Government constituted &quot;Kerala Toddy Workers Welfare Fund Board&quot; for dealing with specified income.</title>
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    <description>Central Government notifies the Kerala Toddy Workers&#039; Welfare Fund Board as eligible for tax exemption in respect of specified income consisting of sums under the Kerala Toddy Workers&#039; Welfare Fund Act, members&#039; contributions, and interest from bank deposits, applicable for a defined set of financial years and subject to conditions that the Board not engage in commercial activity, maintain unchanged activities and income character, and file returns as prescribed under the Act.</description>
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