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

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....26 S.O. 1656(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, 'Chandigarh Building and Other Construction Workers Welfare Board' (PAN: AAALC0595J), a Board established by the Chandigarh Administration, Labour Department, in respect of the following specified....

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....hall file return of income in accordance with the provision of clause (g) of sub- section (4C) of section 139 of the Income-tax Act, 1961. 2.1 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 app....