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Exemption from specified income U/s 10(46) of IT Act 1961 - ‘The Delhi Building and Other Construction Workers Welfare Board’

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....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 Delhi Building and Other Construction Workers Welfare Board' (PAN: AAAJT1846R), a Board established by Government of National Capital Territory of Delhi, in respect of the following specified income arising to that Board, namely:- (a) Cess received;....