The Central Board of Direct Taxes (CBDT), vide notification no. S.O. 4703(E) issued on 26th October 2023 has notified the income tax exemption to ‘West Bengal Pollution Control Board’ under Section 10(46) of Income Tax Act, 1961. The income tax exemption is available to the following income: (a)fees which includes the following:- consent fees or…
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