Ministry of Finance Department of Revenue Central Board of Direct Taxes

Notification u/s 10(46) of Income Tax Act, 1961 in the case of Andhra Pradesh Building and Other Construction Workers Welfare Board

Issue Date: 22 July 2025 Published: 22 July 2025

Gazette ID: CG-DL-E-22072025-264896 Download PDF

Back to Feed

Core Purpose

The Central Government notifies the "Andhra Pradesh Building and Other Construction Workers Welfare Board" for the purposes of clause (46) of section 10 of the Income-tax Act, 1961.

Detailed Summary

The Ministry of Finance (Department of Revenue), Central Board of Direct Taxes, through Notification S.O. 3363(E) dated 22nd July, 2025, notifies the "Andhra Pradesh Building and Other Construction Workers Welfare Board" (PAN: AAALT1405A), constituted by the Government of Andhra Pradesh, under clause (46) of section 10 of the Income-tax Act, 1961 (43 of 1961). This notification applies to specified income arising to the Board, which includes Cess received, Registration & Renewal fees received/collected from building and other Construction Workers, and Interest received on bank deposits. The notification is subject to conditions that the Board shall not engage in any commercial activity, its activities and the nature of the specified income shall remain unchanged throughout the financial years, and it shall file its return of income in accordance with clause (g) of sub-section (4C) of section 139 of the Income-tax Act, 1961. This notification, No. 122/2025/F. No. 300196/18/2019-ITA-I, is deemed to have been applied for assessment years 2019-2020 to 2023-2024, relevant for the financial years 2018-2019 to 2022-2023. An Explanatory Memorandum certifies that no person is adversely affected by giving retrospective effect to this notification.

Full Text

REGD. No. D. L.-33004/99 The Gazette of India CG-DL-E-22072025-264896 EXTRAORDINARY PART II-Section 3-Sub-section (ii) PUBLISHED BY AUTHORITY No. 3290] NEW DELHI, TUESDAY, JULY 22, 2025/ASHADHA 31, 1947 MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION New Delhi, the 22nd July, 2025 S.O. 3363(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 notifies for the purposes of the said clause, “Andhra Pradesh Building and Other Construction Workers Welfare Board” (PAN: AAALT1405A), a Board constituted by Government of Andhra Pradesh, in respect of the following specified income arising to the said Board, as follows: (a) Cess received; (b) Registration & Renewal fee received/collected from the building and other Construction Workers; and (c) Interest received on bank deposits. 2. This notification shall be effective subject to the conditions that Andhra Pradesh Building and Other Construction Workers Welfare Board - (a) shall not engage in any commercial activity; (b) activities and the nature of the specified income shall remain unchanged throughout the financial years; and (c) shall file return of income in accordance with the provision of clause (g) of sub-section (4C) of section 139 of the Income-tax Act, 1961. 3. This notification shall be deemed to have been applied for assessment years 2019-2020, to 2023-2024 relevant for the financial years 2018-2019 to 2022-2023. [Notification No. 122/2025/F. No. 300196/18/2019-ITA-I] MEENAKSHI SINGH, Dy. Secy. Explanatory Memorandum It is certified that no person is being adversely affected by giving retrospective effect to this notification. Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064 and Published by the Controller of Publications, Delhi-110054.

Never miss important gazettes

Create a free account to save gazettes, add notes, and get email alerts for keywords you care about.

Sign Up Free