The CBDT vide Notification No. 100/2023 dated November 24, 2023 has notified the income tax exemption to the ‘Chhattisgarh Rajya Beej Pramanikaran Sanstha’ under section 10(46) of the Income-tax Act, 1961 (“the IT Act”).
The Notification can be accessed at: https://a2z-bucket.s3.ap-south-1.amazonaws.com/wp-content/uploads/2023/11/CBDT-Notification-No.100-2023.pdf