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    <title>Exemption from specified income U/s 10(46) – Notifies ‘Swasthya Sathi Samiti’ a body established by Government of West Bengal</title>
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    <description>Notification exempts Swasthya Sathi Samiti, Kolkata, from tax on specified income comprising Government of West Bengal grants and bank interest, subject to conditions: no commercial activity, unchanged activities and income nature across the relevant years, and filing returns under clause (g) of sub section (4C) of section 139; the exemption is retrospective to the assessment year for financial year 2021-2022 and applies to subsequent specified assessment years.</description>
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      <description>Notification exempts Swasthya Sathi Samiti, Kolkata, from tax on specified income comprising Government of West Bengal grants and bank interest, subject to conditions: no commercial activity, unchanged activities and income nature across the relevant years, and filing returns under clause (g) of sub section (4C) of section 139; the exemption is retrospective to the assessment year for financial year 2021-2022 and applies to subsequent specified assessment years.</description>
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