Assam Building and other Construction Workers Welfare Board, a Board constituted by Assam government .
· This notification shall be effective subject to the conditions that Assam Building and other construction workers welfare board :
o Shall not engage in any commercial activity
o Activities and the nature of the income shall remain unchanged throughout the financial year
o Shall file return of income in accordance with the provision of clause (g) of sub section (4 C) of section 139 of the income tax act, 1961
o
§ (a) labour cess received
§ Beneficiaries registration fees
§ Membership contributions
§ Capital gain on sale/redemption of investments
§ Interest income earned on (a) to (b() and above
· For greater details, attached is the notification
construction Assam building and other construction workers welfare board – central board of direct taxes