The CBDT vide Notification No. 93/2023 dated October 26, 2023 has notified the income tax exemption to the ‘Telangana Building and Other Construction Workers 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/2023/249713.pdf