Income Tax Exemption for West Bengal Construction Workers Welfare Board
- Document
- Notification Notification No. 7/2026
- Effective
- Assessment years 2022-23, 2023-24, 2024-25, 2025-26, and 2026-27.
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 No. 7/2026 confirms that specific income earned by the West Bengal Building and Other Construction Workers Welfare Board is exempt from Income Tax (tax on earnings). This document exists to clarify the tax status of the Board's funds for the assessment years 2022-23 through 2026-27.
What has changed
How it worked before
Previously, there was no specific notification under Section 10(46) of the Income-tax Act, 1961, which provides tax exemptions for government-notified bodies. This meant the Board's income status was not explicitly protected from tax liability under this specific provision.
What has changed
The government has now officially exempted certain income streams, such as cess, registration fees, grants, and interest, from being taxed. This ensures that money collected for worker welfare is not reduced by income tax payments.
Who this affects
This applies exclusively to the West Bengal Building and Other Construction Workers Welfare Board, identified by PAN AAALW0061D. It does not affect individual construction workers or private construction companies.
What you should do
The Board must ensure it does not engage in any commercial activity that falls outside its welfare mandate. Additionally, the Board is still required to file its Income Tax Returns (annual reports of earnings) as mandated under Section 139(4C)(g) of the Income-tax Act.
The original document
| Issued by | IT |
|---|---|
| Document | Notification Notification No. 7/2026 |
| Full title | Notification No. 7/2026 |
| Effective | Assessment years 2022-23, 2023-24, 2024-25, 2025-26, and 2026-27. |
About Patron Accounting LLP
Patron Accounting LLP is a CA and CS-led accounting and compliance firm that has been working with businesses across India since 2019. We handle the work that keeps a company correct with every department it answers to: day-to-day bookkeeping and accounting, GST registration and returns, income tax filing and assessments, TDS, payroll and PF/ESI, company and LLP incorporation, ROC and MCA compliance, statutory and internal audit, physical stock and inventory audits, trademark and other registrations, and the certificates and reports that banks, buyers and regulators ask for.
Our clients range from a first proprietorship registering for GST to established companies running operations across several states. Much of our work is exactly this: reading what a department has published and telling a business, in plain terms, whether it changes anything for them.
We operate from five offices and serve clients across the rest of India remotely:
- Pune (HQ): RTC Silver, B4-708, Sai Satyam Park, Wagholi, Pune, Maharashtra 412207
- Mumbai: 104, Rajshila Building, 597 J.S.S. Road, Marine Lines, Mumbai 400002
- Delhi: 3rd Floor, B-6/154-155, Sector 5, Rohini, Delhi 110085
- Gurugram: Pioneer Urban Square, B109, Golf Course Ext Road, Sector 62, Gurugram 122098
- Ahmedabad: Phoenix Tower, 1107, near Commerce Six Road, Drive In Road, Navrangpura, Ahmedabad, Gujarat 380009
If anything on this page affects you and you would like somebody to look at your own position, we are glad to help. Call +91 94594 56700, write to sales@patronaccounting.com, or visit patronaccounting.com. The first conversation costs nothing.