Notification grants exemption from specified income u/s 10(46) of Income Tax Act 1961 to Unique...

Notification grants exemption from specified income u/s 10(46) of Income Tax Act 1961 to Unique Identification Authority of India (UIDAI), a statutory body under Aadhaar Act 2016, for grants/subsidies from Central Government, fees/subscriptions, authentication/enrolment/updation charges, term deposits, interest on bank deposits. Conditions - no commercial activity, nature of income unchanged, filing return u/s 139(4C)(g). Applicable for assessment years 2024-25 to 2028-29 and relevant financial years 2023-24 to 2027-28. .....

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