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    <title>Section 10(46) of the Income-tax Act, 1961 – Central Government notifies &quot;Kerala Shops and Commercial Establishments Workers Welfare Fund Board&quot;, a Board established under the Kerala Shops and Commercial Establishments Workers’ Welfare Fund Act, 2006 (Act 24 of 2006) in respect of the certain specified income arising to the Board</title>
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    <description>Notification under clause (46) of section 10 exempts specified income of the Kerala Shops and Commercial Establishments Workers Welfare Fund Board, namely amounts received into the Fund under the State Act and interest on bank deposits, effective for specified past and future financial years, subject to conditions that the Board refrain from commercial activity, maintain unchanged activities and income character, and comply with the prescribed income tax return filing requirement.</description>
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      <description>Notification under clause (46) of section 10 exempts specified income of the Kerala Shops and Commercial Establishments Workers Welfare Fund Board, namely amounts received into the Fund under the State Act and interest on bank deposits, effective for specified past and future financial years, subject to conditions that the Board refrain from commercial activity, maintain unchanged activities and income character, and comply with the prescribed income tax return filing requirement.</description>
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