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    <title>Exemption from specified income U/s 10(46) – Notifies ‘National Farmers Welfare Program Implementation Society’</title>
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    <description>Notification under section 10(46) notifies the National Farmers Welfare Program Implementation Society as eligible for exemption in respect of specified incomes: Government grants; miscellaneous receipts (RTI, tender fees, fines and sale of obsolete items); and interest on deposits. The exemption is subject to conditions that the Society shall not engage in commercial activity, its activities and nature of specified income remain unchanged, and it files returns as required by clause (g) of sub-section (4C) of section 139. The notification applies retrospectively for the assessment year relevant to financial year 2021-2022 and for specified subsequent assessment years.</description>
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      <description>Notification under section 10(46) notifies the National Farmers Welfare Program Implementation Society as eligible for exemption in respect of specified incomes: Government grants; miscellaneous receipts (RTI, tender fees, fines and sale of obsolete items); and interest on deposits. The exemption is subject to conditions that the Society shall not engage in commercial activity, its activities and nature of specified income remain unchanged, and it files returns as required by clause (g) of sub-section (4C) of section 139. The notification applies retrospectively for the assessment year relevant to financial year 2021-2022 and for specified subsequent assessment years.</description>
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