Income Tax Exemption for Dadra and Nagar Haveli Construction Welfare Board
- Document
- Notification Notification No. 12/2026
- Effective
- Assessment years 2019-2020 to 2023-2024 (relevant for financial years 2018-19 to 2022-23).
This page was written by Patron Accounting’s AI from the official release and reviewed before publishing. It explains the document in plain language. It is not the document itself. Where this page and the original differ, the original governs.
In short
Notification 12/2026 confirms that the Dadra and Nagar Haveli Building and Other Construction Workers Welfare Board is exempt from paying income tax on specific earnings. This document exists to clarify the tax status of the Board for past financial years.
What has changed
How it worked before
Previously, there was no specific notification confirming this tax exemption for the Board under section 10(46) of the Income-tax Act, which allows the government to exempt certain bodies from tax. Without this formal recognition, the Board's income from fees and interest could have been subject to standard tax rules.
What has changed
The government has now officially exempted the Board from income tax for the assessment years 2019-2020 through 2023-2024. This applies to income from sources like registration fees, cess, and bank interest, provided the Board follows strict compliance rules.
Who this affects
This notification specifically affects the Dadra and Nagar Haveli Building and Other Construction Workers Welfare Board. It does not apply to private construction companies or individual contractors.
What you should do
The Board must ensure it does not engage in any commercial activities that fall outside its mandate. Additionally, the Board is still required to file its income tax returns as mandated by section 139(4C)(g), which covers the filing requirements for certain welfare and research institutions.
The original document
| Issued by | IT |
|---|---|
| Document | Notification Notification No. 12/2026 |
| Full title | Notification No. 12/2026 |
| Effective | Assessment years 2019-2020 to 2023-2024 (relevant for financial years 2018-19 to 2022-23). |
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