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    <title>Exemption u/s 10(46) in relation to specified income of notified person - Kerala Co-operative Deposit Guarantee Fund Board.</title>
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    <description>Notification grants income-tax exemption to Kerala Co-operative Deposit Guarantee Fund Board for specified income: Government contributions, society contributions under the Kerala Co operative Deposit Guarantee Scheme, and interest on bank deposits. The exemption is conditional on no commercial activity, maintenance of unchanged activities and nature of specified income during the financial year(s), and filing the return of income as required by the applicable return-filing provision; the notification is dated 12 June 2024 and is retrospectively effective for specified assessment years.</description>
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      <description>Notification grants income-tax exemption to Kerala Co-operative Deposit Guarantee Fund Board for specified income: Government contributions, society contributions under the Kerala Co operative Deposit Guarantee Scheme, and interest on bank deposits. The exemption is conditional on no commercial activity, maintenance of unchanged activities and nature of specified income during the financial year(s), and filing the return of income as required by the applicable return-filing provision; the notification is dated 12 June 2024 and is retrospectively effective for specified assessment years.</description>
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