Exemption from specified income U/s 10(46) of IT Act 1961 – ‘West Bengal Transport Workers Social Security Scheme’

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..... se (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 Transport Workers Social Security Scheme (PAN AAALW0133G), a body established by the Government of West Bengal in respect of the following specified income arising to that body, namely: (a) Amount received in the form of Government grants; (b) Amo .....

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..... and 2023-2024 relevant for the financial years 2020-2021, 2021-2022 and 2022-2023 and shall be applicable for assessment years 2024-2025 and 2025-2026 relevant for the financial years 2023-2024 and 2024-2025 respectively. [F. No. 300196/19/2019-ITA-I(Pt.1)] VIKAS SINGH, Director (ITA-I) Explanatory Memorandum It is certified that no person is being adversely affected by giving retrospective effect .....

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