**Executive Summary**
This notification, issued by the Central Board of Direct Taxes under the Ministry of Finance on January 21st, 2026, notifies the income of the 'Dadra and Nagar Haveli Building and Other Construction Workers Welfare Board' (PAN: AAALT2225N) as specified under clause (46) of section 10 of the Income-tax Act, 1961. The notification is effective retrospectively for assessment years 2019-2020 through 2023-2024 (financial years 2018-19 through 2022-23).
**Key Points / Main Content**
* **Income Covered**: The following income arising to the 'Dadra and Nagar Haveli Building and Other Construction Workers Welfare Board' is covered by this notification:
* Cess collected under the Building And Other Construction Workers' Welfare Cess Act, 1996.
* Registration fees under the Buildings And Other Construction Workers' (Regulation of Employment And Conditions of Service) Act, 1996.
* Interest earned on bank deposits.
* **Conditions for Exemption**: The notification is subject to the following conditions:
* The Board shall not engage in any commercial activity.
* The activities and nature of specified income must remain unchanged.
* The Board shall file the return of income as per clause (g) of sub-section (4C) of section 139 of the Income-tax Act, 1961.
* **Non-Compliance**: Failure to comply with these conditions may result in penal actions under the Income-tax Act, 1961, and withdrawal of the exemption granted u/s 10(46) of the Act.
* **Applicability**: This notification applies retrospectively to assessment years 2019-2020 to 2023-2024, relevant for the financial years 2018-19 to 2022-23.
**Impact Analysis**
**Dadra and Nagar Haveli Building and Other Construction Workers Welfare Board**
* **Impact**: The Board benefits from the notification as the specified income is notified under clause (46) of section 10 of the Income-tax Act, 1961. This implies potential exemptions from income tax based on the relevant provisions, provided they meet conditions for exemption and remain compliant.
* **Action Required**: The Board must ensure it complies with the conditions listed in the notification (no commercial activity, unchanged income nature, filing of income return) to maintain its tax-exempt status. They must also adhere to provisions of clause (g) of sub-section (4C) of section 139 of the Income-tax Act, 1961.
Key Entities Referenced
Income-tax Act, 1961: Governing law under which the notification provides an exemption under section 10, clause (46).
Dadra and Nagar Haveli Building and Other Construction Workers Welfare Board: Entity receiving the income specified in the notification, constituted by UT Administration of Dadra and Nagar Haveli.
Building And Other Construction Workers' Welfare Cess Act, 1996: Act under which cess is collected and forms part of the notified income for the Welfare Board.
Building And Other Construction Workers' (Regulation of Employment And Conditions of Service) Act, 1996: Act under which registration fees are collected and forms part of the notified income for the Welfare Board.
MINISTRY OF FINANCE: Issuing ministry for the notification.
2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
2. यह अधिसूचना इस शर्त के अिीन प्रभावी होगी कक िािरा और नगर हिेली भिन और अन्द्य सजिमाडण श्रजमक
कल्याण बोड ड –
(क) दकसी भी िाजणजज्यक गजतजिजध में संलग्न नहीं होगा;
(ख) जित्तीय िर्ड के िौरान गजतजिजधयााँ और जनर्िष्टड आय की प्रकृजत अपठरिर्तडत रहगें ी; और
(ग) आयकर अजधजनयम, 1961 की िारा 139 की उपिारा (4सी) के खंड (जी) के प्रािधान के अनुसार आयकर
ठरटनड िाजखल करेगा।
2.1 इन शर्ों का अनपु ालन न करन े पर आयकर अधिधनयम, 1961 के प्राविानों के अंर्गतर् दंडात्मक कारतवाई शुरू की
जा सकर्ी ह ैऔर अधिधनयम की िारा 10(46) के र्हर् दी गई छूट वापस ली जा सकर्ी ह।ै
3. यह अधिसूचना धवत्तीय वर्त 2018-19 से 2022-23 के जलए प्रासंजगक कर जनधाडरण िर्ड 2019-2020 से 2023-2024
तक के जलए लाग ूमानी िाएगी ।
[अधिसूचना स.ं 12/2026/फा. स.ं 300196/52/2019-आईटीए-I]
हरदेव ससंह, अिर सजचि
स्ट्पष्टीकरण ज्ञापन
यह प्रमाजणत दकया िाता ह ै दक इस अजधसूचना को भूतलक्षी प्रभाि [सीबीडीटी/आयकर जिभाग के समक्ष इसके आिेिन के िर्ड
स]े िेन े स े दकसी भी व्यजि पर प्रजतकूल प्रभाि नहीं पड़ रहा ह।ै
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION
New Delhi, the 21st January, 2026
S.O. 333(E).— In exercise of the powers conferred by clause (46) of section 10 of the Income-tax Act, 1961
(43 of 1961), the Central Government hereby notifies for the purposes of the said clause, ‘Dadra and Nagar Haveli
Building and Other Construction Workers Welfare Board (PAN: AAALT2225N)’, a Board constituted by UT
Administration of Dadra and Nagar Haveli, in respect of the following specified income arising to the said Board, as
follows:
(a) Cess collected under the Building And Other Construction Workers’ Welfare Cess Act, 1996 (28 of 1996)
(b) Registration fees under the Buildings And Other Construction Workers’ (Regulation of Employment And
Conditions of Service) Act, 1996 (27 of 1996); and
(c) Interest earned on bank deposits.[भाग II—खण् ड 3(ii)] भारत का रािपत्र : असाधारण 3
2. This notification shall be effective subject to the conditions that Dadra and Nagar Haveli Building and other
Construction Workers Welfare Board –
(a) shall not engage in any commercial activity;
(b) activities and the nature of the specified income shall remain unchanged throughout the financial
years; and
(c) shall file return of income in accordance with the provision of clause (g) of sub-section (4C) of section
139 of the Income-tax Act, 1961.
2.1 Failure to comply with these conditions may result in the initiation of penal actions under the provisions of the
Income-tax Act, 1961 and withdrawal of the exemption granted u/s 10(46) of the Act.
3. This notification shall be deemed to have been applied for assessment years 2019-2020, to 2023-2024 relevant
for the financial years F.Ys. 2018-19 to 2022-23.
[Notification No. 12/2026/F. No. 300196/52/2019-ITA-I]
HARDEV SINGH, Under Secy.
Explanatory Memorandum
It is certified that no person is being adversely affected by giving retrospective effect [from the year of its application
made before the CBDT/ Income-tax Department] to this notification.
Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064
and Published by the Controller of Publications, Delhi-110054.