Central Board of Direct Taxes (CBDT) issued notification no. 38/2026 dated 27.03.2026 to provide exemption u/s 10(46) of the Income-tax Act, 1961 (43 of 1961), to ‘Odisha PVTG Empowerment and Livelihoods Improvement Programme (OPELIP)’ (PAN AAALO0342F), an Authority constituted by the State Government of Odisha, in respect of the following specified income arising to that Board, namely:-
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