The Central Board of Direct Taxes (CBDT) has notified ‘Himanchal Pradesh Kaushal Vikas Nigam’ for the purposes of the clause (46) of section 10 of the Income-tax Act, 1961.
from taxmann.com News https://www.taxmann.com/topstories/222330000000017451/cbdt-notifies-‘himanchal-pradesh-kaushal-vikas-nigam’-for-exemption-under-section-1046.aspx
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