The CBDT vide Notification No. 67/2023 dated August 23, 2023 has notified the income tax exemption to the ‘Punjab Building and Other Construction Welfare Board’ under section 10(46) of the Income-tax Act, 1961 (“the IT Act”).
The Notification can be accessed at: https://egazette.gov.in/WriteReadData/2023/248266.pdf