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    <title>Exemption from specified income U/s 10(46) of IT Act 1961 – ‘State Load Despatch Centre Unscheduled Interchange Fund- West Bengal State Electricity Transmission Company Limited&#039;</title>
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    <description>Exemption under section 10(46) is notified for the State Load Despatch Centre Unscheduled Interchange Fund - West Bengal State Electricity Transmission Company Limited for specified income comprising residual unscheduled interchange pool balances, income incidental to unscheduled interchange, and interest on fixed deposits and auto-sweep accounts; the exemption is conditional on non-engagement in commercial activity, unchanged activities and income nature across financial years, and filing returns as required by clause (g) of section 139(4C), and is deemed applicable to assessment years 2023-2024 and 2024-2025.</description>
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      <description>Exemption under section 10(46) is notified for the State Load Despatch Centre Unscheduled Interchange Fund - West Bengal State Electricity Transmission Company Limited for specified income comprising residual unscheduled interchange pool balances, income incidental to unscheduled interchange, and interest on fixed deposits and auto-sweep accounts; the exemption is conditional on non-engagement in commercial activity, unchanged activities and income nature across financial years, and filing returns as required by clause (g) of section 139(4C), and is deemed applicable to assessment years 2023-2024 and 2024-2025.</description>
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