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    <title>Exemption from specified income U/s 10(46) of IT Act 1961 - ‘Puducherry Building and Other Construction Workers Welfare Board’</title>
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    <description>Notification under clause (46) of section 10 exempts Puducherry Building and Other Construction Workers Welfare Board from tax on specified income-cess received, registration and renewal fees, and interest on bank deposits-subject to conditions that the Board shall not engage in commercial activity, that its activities and nature of specified income remain unchanged, and that it files returns as required by the proviso to clause (g) of sub section (4C) of section 139. The exemption is applied retrospectively to specified earlier financial years and prospectively to subsequent years, subject to those conditions.</description>
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    <pubDate>Tue, 22 Jul 2025 00:00:00 +0530</pubDate>
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      <description>Notification under clause (46) of section 10 exempts Puducherry Building and Other Construction Workers Welfare Board from tax on specified income-cess received, registration and renewal fees, and interest on bank deposits-subject to conditions that the Board shall not engage in commercial activity, that its activities and nature of specified income remain unchanged, and that it files returns as required by the proviso to clause (g) of sub section (4C) of section 139. The exemption is applied retrospectively to specified earlier financial years and prospectively to subsequent years, subject to those conditions.</description>
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      <pubDate>Tue, 22 Jul 2025 00:00:00 +0530</pubDate>
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