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    <title>U/s 10(46) of IT Act 1961 - Central Government notifies ‘Haryana Building and Other Construction Workers Welfare Board’ in respect of the specified income arising to that Board.</title>
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    <description>Notification under clause (46) of section 10 notifies the Haryana Building and Other Construction Workers Welfare Board as recipient of tax-exempt specified income: registration fees and yearly subscriptions from registered construction workers, proceeds of cess under the Building &amp; Other Construction Workers Welfare Cess Act, and interest income. The exemption is subject to conditions that the Board shall not engage in commercial activity, shall maintain unchanged activities and income nature across financial years, shall file returns under clause (g) of sub-section (4C) of section 139, and shall file an audit report with a chartered accountant&#039;s certificate as provided in the explanation to section 288(2).</description>
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    <pubDate>Fri, 09 Jul 2021 00:00:00 +0530</pubDate>
    <lastBuildDate>Wed, 24 Jan 2024 15:38:00 +0530</lastBuildDate>
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      <title>U/s 10(46) of IT Act 1961 - Central Government notifies ‘Haryana Building and Other Construction Workers Welfare Board’ in respect of the specified income arising to that Board.</title>
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      <description>Notification under clause (46) of section 10 notifies the Haryana Building and Other Construction Workers Welfare Board as recipient of tax-exempt specified income: registration fees and yearly subscriptions from registered construction workers, proceeds of cess under the Building &amp; Other Construction Workers Welfare Cess Act, and interest income. The exemption is subject to conditions that the Board shall not engage in commercial activity, shall maintain unchanged activities and income nature across financial years, shall file returns under clause (g) of sub-section (4C) of section 139, and shall file an audit report with a chartered accountant&#039;s certificate as provided in the explanation to section 288(2).</description>
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      <pubDate>Fri, 09 Jul 2021 00:00:00 +0530</pubDate>
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