https://www.taxtmi.com/notifications?id=140578 Exemption under clause (46) of section 10 is accorded to the Chandigarh Building and Other Construction Workers Welfare Board for specified receipts: cess proceeds, beneficiary contributions and registration fees, and interest earned thereon, subject to conditions that the Board shall not engage in commercial activity, its activities and the nature of specified income remain unchanged, and it files returns as required by clause (g) of sub-section (4C) of section 139; the notification is given retrospective effect for the stated assessment years. en-us Thu, 10 Aug 2023 00:00:00 +0530 Fri, 11 Aug 2023 10:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=140578 Exemption under clause (46) of section 10 is accorded to the Chandigarh Building and Other Construction Workers Welfare Board for specified receipts: cess proceeds, beneficiary contributions and registration fees, and interest earned thereon, subject to conditions that the Board shall not engage in commercial activity, its activities and the nature of specified income remain unchanged, and it files returns as required by clause (g) of sub-section (4C) of section 139; the notification is given retrospective effect for the stated assessment years. Notifications Income Tax Thu, 10 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/notifications?id=140578