Central Board of Direct Taxes (CBDT) issued notification no. 98/2026 dated 27.07.2026 to give exemption under section 10 (46) of the Income-tax Act, 1961 (43 of 1961) provided for exemption of specified income of certain bodies or authorities or Boards or Trusts or Commissions as may be notified by the Central Government in the Official Gazette for the purposes of that section;
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