Income Tax Exemption for Tamil Nadu e-Governance Agency
- Document
- Notification Notification No. 13/2026
- Effective
- Assessment years 2024-2025, 2025-26, 2026-2027, 2027-2028 and 2028-2029.
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 13/2026 explains which income sources for the Tamil Nadu e-Governance Agency are now exempt from Income Tax. This document exists to clarify the tax status of the agency's specific revenue streams for the assessment years 2024-2025 through 2028-2029.
What has changed
How it worked before
Previously, there was no specific notification under section 10(46) of the Income-tax Act, 1961, which covers income exempt from tax for specific government bodies. This means the agency did not have this formal tax-free status for these specific income sources until this new rule was issued.
What has changed
The government has officially declared that specific income, such as government grants, service charges for online services, and interest, is exempt from income tax. To keep this benefit, the agency must strictly avoid any commercial activity and continue to file its annual income tax returns.
Who this affects
This notification applies exclusively to the Tamil Nadu e-Governance Agency. It does not affect individual taxpayers, private businesses, or other government departments.
What you should do
The agency must ensure it does not engage in commercial activities that fall outside the approved list. Additionally, the agency is required to file its income tax returns as mandated by section 139(4C)(g), which outlines filing rules for specific government-funded entities.
The original document
| Issued by | IT |
|---|---|
| Document | Notification Notification No. 13/2026 |
| Full title | Notification No. 13/2026 |
| Effective | Assessment years 2024-2025, 2025-26, 2026-2027, 2027-2028 and 2028-2029. |
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