https://www.taxtmi.com/notifications?id=143937 Notification exempts specified receipts of the Andhra Pradesh Building and Other Construction Workers Welfare Board under clause (46) of section 10, namely cess, registration and renewal fees from building and other construction workers, and interest on bank deposits. The exemption is subject to conditions that the Board shall not engage in commercial activity, the activities and nature of the specified income remain unchanged, and the Board files returns as required by clause (g) of sub section (4C) of section 139. The notification is given retrospective effect for the stated assessment years. en-us Tue, 22 Jul 2025 00:00:00 +0530 Wed, 23 Jul 2025 14:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=143937 Notification exempts specified receipts of the Andhra Pradesh Building and Other Construction Workers Welfare Board under clause (46) of section 10, namely cess, registration and renewal fees from building and other construction workers, and interest on bank deposits. The exemption is subject to conditions that the Board shall not engage in commercial activity, the activities and nature of the specified income remain unchanged, and the Board files returns as required by clause (g) of sub section (4C) of section 139. The notification is given retrospective effect for the stated assessment years. Notifications Income Tax Tue, 22 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/notifications?id=143937