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    <title>Exemption from specified income U/s 10(46) of IT Act 1961 – ‘Uttaranchal Board of Technical Education, Roorkee’</title>
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    <description>Exemption is granted to Uttaranchal Board of Technical Education, Roorkee for specified incomes including government grants and subsidies; statutory fees, fines and penalties; sales of application forms and educational material; disposal of assets and sale of scrap; rent from let-out properties; royalty or licence fees for technical knowledge and infrastructure; and interest on bank deposits. The exemption is conditional on non-engagement in commercial activity, stability of activities and income nature during the financial year(s), and compliance with the prescribed return-filing requirement; it is applicable retrospectively to the relevant assessment year.</description>
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      <description>Exemption is granted to Uttaranchal Board of Technical Education, Roorkee for specified incomes including government grants and subsidies; statutory fees, fines and penalties; sales of application forms and educational material; disposal of assets and sale of scrap; rent from let-out properties; royalty or licence fees for technical knowledge and infrastructure; and interest on bank deposits. The exemption is conditional on non-engagement in commercial activity, stability of activities and income nature during the financial year(s), and compliance with the prescribed return-filing requirement; it is applicable retrospectively to the relevant assessment year.</description>
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