U/s 10(46) of the Income-tax Act, 1961 Central Government notifies ‘Tamil Nadu Water Supply and Drainage Board’, a board constituted under the Tamil Nadu Water Supply and Drainage Board Act, 1970 (Tamil Nadu Act 4 of 1971), in respect of the specified income arising to that board

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....f Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION NO. 52/2018 New Delhi, the 14th September, 2018 S.O. 4866(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, 'Tamil Nadu Water Supply and Drainage Board', a board constituted under the Tamil Nadu Water Su....

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.... Subscription, Field Testing Kits, Water Testing Charges, Material Testing Charges, Fuel Charges from Local bodies for operation of Generator for CWSS ; (g) Interest earned on (a) to (f) above. 2. This notification shall be effective subject to the conditions that Tamil Nadu Water Supply and Drainage Board - (a) shall not engage in any commercial activity; (b) activities and the nature of the ....