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    <title>Exemption from specified income U/s 10(46) of IT Act 1961 – ‘Unique Identification Authority of India’</title>
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    <description>Unique Identification Authority of India is notified as exempt under clause (46) of section 10 of the Income-tax Act in respect of specified receipts: central grants/subsidies; fees and subscriptions including RTI and tender fees, sale of scrap and PVC card; authentication, enrolment and updation service charges; term/fixed deposits; and interest on bank deposits, subject to conditions that it shall not engage in commercial activity, that activities and the nature of such income remain unchanged across the relevant years, and that it files returns under clause (g) of sub-section (4C) of section 139; applicable for assessment years 2024-2025 to 2028-2029.</description>
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      <description>Unique Identification Authority of India is notified as exempt under clause (46) of section 10 of the Income-tax Act in respect of specified receipts: central grants/subsidies; fees and subscriptions including RTI and tender fees, sale of scrap and PVC card; authentication, enrolment and updation service charges; term/fixed deposits; and interest on bank deposits, subject to conditions that it shall not engage in commercial activity, that activities and the nature of such income remain unchanged across the relevant years, and that it files returns under clause (g) of sub-section (4C) of section 139; applicable for assessment years 2024-2025 to 2028-2029.</description>
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