Exemption from specified income U/s 10(46) – Notifies ‘Chandigarh Building and Other Construction Workers Welfare Board, Chandigarh’ a Board constituted by the Administrator, Union territory, Chandigarh

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..... the 10th August, 2023 S.O. 3580(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, Chandigarh'(PAN AALC0595J), a Board constituted by the Administrator, Union territory, Chandigarh, in respect o .....

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..... l 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. 3. This notification shall be deemed to have been applied for assessment years 2021-2022 to 2023-2024 relevant for the financial years 2020-2021 to 2022-2023 respectively. [F. No. 300196/17/2020-ITA-I] VIKAS SINGH, Director (ITA-I) Explanatory Memorandum It is .....

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