Tax Exemption on Specified Income of "West Bengal Building and Other Construction Workers Welfare Board" U/s 10(46) of Income-tax Act, 1961

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....ry, 2026 S.O. 194(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, "West Bengal Building and Other Construction Workers Welfare Board" (PAN AAALW0061D), a Board constituted by the Government of West Bengal, in respect of the following specified income arisin....

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....come in accordance with the provision of clause (g) of sub-section (4C) of section 139 of the Income-tax Act, 1961. Failure to comply with these conditions may result in the initiation of penal actions under the provisions of the Income-tax Act, 1961 and withdrawal of the exemption granted u/s 10(46) of the Act. 3. This notification shall be deemed to have been applied for assessment years 2....