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    <title>Exemption from specified income U/s 10(46) – Notifies &#039;Punjab Building and Other Construction Welfare Board&#039; a body constituted by the State Government of Punjab</title>
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    <description>Notification grants specified income exemption to Punjab Building and Other Construction Welfare Board for labour cess collection, contribution collection, and interest earned on those collections, subject to conditions that the Board shall not engage in commercial activity, its activities and the nature of the specified income remain unchanged during the financial years, and it files returns of income as required by the return-filing provision in clause (g) of sub-section (4C) of section 139.</description>
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      <description>Notification grants specified income exemption to Punjab Building and Other Construction Welfare Board for labour cess collection, contribution collection, and interest earned on those collections, subject to conditions that the Board shall not engage in commercial activity, its activities and the nature of the specified income remain unchanged during the financial years, and it files returns of income as required by the return-filing provision in clause (g) of sub-section (4C) of section 139.</description>
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