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New Clause 46A in Section 10 exempts income for government-established bodies from April 2024. Tax benefits included.

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Full Text of the Document

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....Benefits for Development Authority [W.e.f. 1st April, 2024] • Insertion of the new clause (46A) of section 10 of IT Act to exempt any income arising to a body or authority or Board or Trust or Commission, established under CG/SG Act with one or more of the specified purposes thereunder - amendment proposed in section 10(23C) & 11(7) of the Act.....

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