Section 10(46) of the Income-tax Act, 1961 Central Government notifies Science and Engineering Research Board, a board constituted by Central Government, in respect of the following specified income arising to that Board

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....AL BOARD OF DIRECT TAXES) NOTIFICATION NO. 24/2017 New Delhi, the 31^st March, 2017 S.O. 1024(E).- In exercise of the powers conferred by clause (46) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies for the purposes of the said clause, the Science and Engineering Research Board, a board constituted by Central Government, in respect of the foll....