Section 10(46) of the Income-tax Act, 1961 – Central Government notifies “West Bengal Transport Workers' Social Security Scheme” a Board established by the Government of West Bengal, in respect of the certain specified income arising to the said Board

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..... dinary, Part-II, Section 3, Sub-section (ii)] Government of India Ministry of Finance Department of Revenue Central Board of Direct Taxes NOTIFICATION NO. 31/2015 New Delhi, the 24 th March, 2015 S.O. (E).- In exercise of the powers conferred by clause (46) of section 10 of the Income-tax Act, 1961 (43 of 1961) , the Central Government hereby notifie .....

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..... Bengal Transport Workers' Social Security Scheme of West Bengal State Social Security Board - (a) does not engage in any commercial activity; (b) its activities and the nature of the specified income remain unchanged throughout the financial years; and (c) it files return of income in accordance with the provision of clause (c) of sub-section (4C) of section 139 of the said .....

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