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    <title>U/s 10(46) of the Income-tax Act, 1961 Central Government notifies ‘Manipur State Rural Road Development Agency’, a body established by Government of Manipur, in respect of the specified income arising to the body</title>
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    <description>Notification under section 10(46) designates Manipur State Rural Road Development Agency as exempt in respect of specified income: funds received for PMGSY from the Ministry of Rural Development and interest on those funds, subject to conditions that the Agency not engage in commercial activity, maintain unchanged activities and income character across financial years, and file returns as required under clause (g) of sub section (4C) of section 139; the notification is applied retrospectively and to subsequent years.</description>
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      <description>Notification under section 10(46) designates Manipur State Rural Road Development Agency as exempt in respect of specified income: funds received for PMGSY from the Ministry of Rural Development and interest on those funds, subject to conditions that the Agency not engage in commercial activity, maintain unchanged activities and income character across financial years, and file returns as required under clause (g) of sub section (4C) of section 139; the notification is applied retrospectively and to subsequent years.</description>
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