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    <title>U/s 10(46) of IT Act 1961 - Central Government notifies ‘Assam 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 section 10(46) designates Assam Building and Other Construction Workers Welfare Board as entitled to exemption for specified receipts-labour cess, beneficiaries&#039; registration fees, members&#039; contributions, capital gains on sale/redemption of investments, and interest on those receipts-subject to the Board not engaging in commercial activity and filing returns as required under clause (g) of sub section (4C) of section 139; the exemption is time limited to the listed financial years.</description>
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      <description>Notification under section 10(46) designates Assam Building and Other Construction Workers Welfare Board as entitled to exemption for specified receipts-labour cess, beneficiaries&#039; registration fees, members&#039; contributions, capital gains on sale/redemption of investments, and interest on those receipts-subject to the Board not engaging in commercial activity and filing returns as required under clause (g) of sub section (4C) of section 139; the exemption is time limited to the listed financial years.</description>
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