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    <title>U/s 10(46) of the Income-tax Act, 1961 Central Government notifies ‘Gujarat Water Supply and Sewerage Board’, Gandhinagar, a Board constituted by Government of Gujarat, in respect of the specified income arising to that board</title>
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    <description>Central Government notifies Gujarat Water Supply and Sewerage Board under clause (46) of section 10 to exempt specified income: grants from Government, local bodies and other agencies; deposits from local bodies; centage at State-prescribed rates; water charges at State-fixed tariffs; rent under the Gujarat Water Supply and Sewerage Act, 1978; and interest on these receipts. The exemption is conditional on no commercial activity, unchanged activities and income nature, and prescribed return filing; it applies to specified past and future assessment years noted in the notification.</description>
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      <title>U/s 10(46) of the Income-tax Act, 1961 Central Government notifies ‘Gujarat Water Supply and Sewerage Board’, Gandhinagar, a Board constituted by Government of Gujarat, in respect of the specified income arising to that board</title>
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      <description>Central Government notifies Gujarat Water Supply and Sewerage Board under clause (46) of section 10 to exempt specified income: grants from Government, local bodies and other agencies; deposits from local bodies; centage at State-prescribed rates; water charges at State-fixed tariffs; rent under the Gujarat Water Supply and Sewerage Act, 1978; and interest on these receipts. The exemption is conditional on no commercial activity, unchanged activities and income nature, and prescribed return filing; it applies to specified past and future assessment years noted in the notification.</description>
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