Granting Tax Exemption to Haryana State Board of Technical Education (HSBTE), Panchkula (PAN: AAAGT0008A) in respect of the specified Income under Section 10(46) of the Income-tax Act, 1961 and section 536(2)(a)/(b) of the Income-tax Act, 2025.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....f Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION NO. 103/2026 New Delhi, the 3rd August, 2026 S.O. 4307(E).- Whereas, section 10 (46) of the Income-tax Act, 1961 (43 of 1961) provided for exemption of specified income of certain bodies or authorities or Boards or Trusts or Commissions as may be notified by the Central Government in the Official Gazette for the purposes of that s....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....f the Act of 1961 shall continue to apply to any proceeding pending on the date of commencement of the Income-tax Act, 2025 (30 of 2025) and to any proceedings initiated on or after the 1st April, 2026 (including notices, assessment, reassessment, recomputation, rectification, penalty, reference, revision and appeals) in respect of any tax year beginning before the 1st April, 2026 and such proceed....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....AAAGT0008A), a Board constituted by the State Government of Haryana under the Haryana Board of Technical Education Act, 2008 (Act No. 19 of 2008), in respect of the following specified income arising to the said board namely :- (a) Grants, Assignments and Contributions and loans received from the Central Government and the State Government of Haryana; (b) Fees, such as Affiliatio....