The Central Government has notified 'West Bengal Transport Workers' Social Security Scheme' (PAN...

The Central Government has notified 'West Bengal Transport Workers' Social Security Scheme' (PAN AAALW0133G) for exemption from specified income u/s 10(46) of the Income Tax Act, 1961. The exempted income includes government grants, cess under West Bengal Motor Transport Workers' Welfare Cess Act, 2010, registration fees from beneficiaries, and interest on bank deposits. The exemption is subject to conditions of non-engagement in commercial activities, unchanged nature of activities and income, and filing of income tax returns. It is applicable retrospectively from assessment years 2021-2022 to 2025-2026. .....

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