The Central Board of Direct Taxes (“CBDT”) vides Notification No. 59 /2023 and Notification No. 60 /2023 both dated August 10, 2023 has notified the income tax exemption to the ‘Chandigarh Building and Other Construction Workers Welfare Board’ and ‘State Pollution Control Board Odisha’ under section 10(46) of the Income-tax Act, 1961 (“the IT Act”).
For Complete Notification No. 59/2023 Click Here
For Complete Notification No. 60/2023 Click Here
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