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    <title>Income not included to total income - ‘Urban Improvement Trust Udaipur’[Trust constituted by the State Government of Rajasthan] notified.</title>
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    <description>Notification under clause (46) of section 10 of the Income-tax Act, 1961 declares Urban Improvement Trust Udaipur eligible to exclude specified income from total income: grants from the State Government; proceeds from disposal of land, buildings and properties; rent or lease receipts; fees, interest and other charges under the Rajasthan Urban Improvement Trust Act, 1959; interest on those receipts; and interest on loans from the State Government. The exclusion is subject to conditions: no commercial activity, unchanged activities and income nature across financial years, and filing returns under clause (g) of sub-section (4C) of section 139.</description>
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      <description>Notification under clause (46) of section 10 of the Income-tax Act, 1961 declares Urban Improvement Trust Udaipur eligible to exclude specified income from total income: grants from the State Government; proceeds from disposal of land, buildings and properties; rent or lease receipts; fees, interest and other charges under the Rajasthan Urban Improvement Trust Act, 1959; interest on those receipts; and interest on loans from the State Government. The exclusion is subject to conditions: no commercial activity, unchanged activities and income nature across financial years, and filing returns under clause (g) of sub-section (4C) of section 139.</description>
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