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    <title>U/s 10(46) of IT Act 1961 - Central Government notifies ‘Kerala Bamboo, Kattuvalli and Pandanus Leaf Workers’ Welfare Fund Board’ a Board constituted by the Government of Kerala in respect of the specified income arising to that Board</title>
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    <description>Notification under section 10(46) notifies the Kerala Bamboo, Kattuvalli and Pandanus Leaf Workers&#039; Welfare Fund Board as entitled to exemption for specified income: government pension grants, employee and employer contributions, registration fees, passbook charges, duplicate ID card costs, fines, and interest on these receipts. The exemption is conditional on non engagement in commercial activity, unchanged activities and income composition across financial years, and filing returns under clause (g) of sub section (4C) of section 139. The notification applies to a defined series of assessment years beginning 2020-2021.</description>
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      <description>Notification under section 10(46) notifies the Kerala Bamboo, Kattuvalli and Pandanus Leaf Workers&#039; Welfare Fund Board as entitled to exemption for specified income: government pension grants, employee and employer contributions, registration fees, passbook charges, duplicate ID card costs, fines, and interest on these receipts. The exemption is conditional on non engagement in commercial activity, unchanged activities and income composition across financial years, and filing returns under clause (g) of sub section (4C) of section 139. The notification applies to a defined series of assessment years beginning 2020-2021.</description>
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