CBDT notifies ‘Tamil Nadu Water Supply and Drainage Board, Chennai’ for Sec. 10(46) exemption
Editorial Note : The Central Board of Direct Taxes (CBDT) has notified ‘Tamil Nadu Water Supply and Drainage Board, Chennai’ for the purposes of clause (46) of section 10 of the Income-tax Act, 1961. The notification is applicable for assessment years 2024-25 to 2027-28 subject to certain conditions.