https://www.taxtmi.com/notifications?id=143774 Exemption under section 10(46) is notified for Kerala Toddy Workers' Welfare Fund Board in respect of sums received under the Kerala Act, member contributions, and interest on bank deposits. The exemption is conditional on the Board not engaging in commercial activity, maintaining unchanged activities and income nature across the financial years, and filing returns as required by clause (g) of sub-section (4C) of section 139. The notification is applied retrospectively to assessment years 2022-2023 to 2025-2026 and is applicable for assessment year 2026-2027. en-us Thu, 19 Jun 2025 00:00:00 +0530 Sat, 26 Jul 2025 14:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=143774 Exemption under section 10(46) is notified for Kerala Toddy Workers' Welfare Fund Board in respect of sums received under the Kerala Act, member contributions, and interest on bank deposits. The exemption is conditional on the Board not engaging in commercial activity, maintaining unchanged activities and income nature across the financial years, and filing returns as required by clause (g) of sub-section (4C) of section 139. The notification is applied retrospectively to assessment years 2022-2023 to 2025-2026 and is applicable for assessment year 2026-2027. Notifications Income Tax Thu, 19 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/notifications?id=143774