**Policy Summary:**
This notification, S.O. 3363(E), issued by the Ministry of Finance, Department of Revenue, Central Board of Direct Taxes on July 22, 2025, grants an exemption under clause 46 of section 10 of the Income-tax Act, 1961 to the Andhra Pradesh Building and Other Construction Workers Welfare Board (PAN: AAALT1405A). The exemption applies to the following specified income of the Board: (a) Cess received; (b) Registration/Renewal fee received/collected from building and other Construction Workers; and (c) Interest received on bank deposits.
The notification is subject to the conditions that the Board (a) shall not engage in any commercial activity; (b) its activities and the nature of the specified income shall remain unchanged throughout the financial years; and (c) shall file a return of income as per clause (g) of subsection (4C) of section 139 of the Income-tax Act, 1961.
This notification is deemed to have been applied retrospectively for assessment years 2019-2020 to 2023-2024, relevant for the financial years 2018-2019 to 2022-2023.
The notification number is 1222025F. The F. No. is 300196182019-ITAI. The issuing authority is Meenakshi Singh, Dy. Secy.
Key Entities Referenced
Income-tax Act, 1961: A central act of the Indian Parliament that governs income tax.
Central Board of Direct Taxes: A department under the Ministry of Finance responsible for direct tax administration in India.
Ministry of Finance: A ministry of the Government of India responsible for financial matters.
Andhra Pradesh Building and Other Construction Workers Welfare Board: A board constituted by the Government of Andhra Pradesh for the welfare of construction workers.
New Delhi: Capital of India
Section 10 of the Income-tax Act, 1961: Section of the Income-tax Act, 1961, that contains clauses related to incomes not included in total income
Section 139 of the Income-tax Act, 1961: Section of the Income-tax Act, 1961, that contains clauses related to return of income
Government of Andhra Pradesh: The state government of Andhra Pradesh, India.
रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99
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असाधारण
EXTRAORDINARY
भाग II—खण् ड 3—उप-खण्ड (ii)
PART II—Section 3—Sub-section (ii)
प्राजधकार स ेप्रकाजित
PUBLISHED BY AUTHORITY
स.ं 3290] नई दिल्ली, मगं लिार, िुलाई 22, 2025/आर्ाढ़ 31, 1947
No. 3290] NEW DELHI, TUESDAY, JULY 22, 2025/ASHADHA 31, 1947
जित्त मत्रं ालय
(रािस्ट्ि जिभाग)
(केंद्रीय प्रत्यक्ष कर बोडड)
अजधसचू ना
नई दिल्ली, 22 िुलाई, 2025
का.आ. 3363(अ).— आयकर अजधजनयम, 1961 (1961 का 43) की धारा 10 के खण्ड (46) द्वारा प्रित्त िजियों
का प्रयोग करते हुए, केंद्र सरकार, एतद्द्वारा “आंध्र प्रिेि भिन और अन्य जनमाडण श्रजमक कल्याण बोडड”
(PAN: AAALT1405A), आध्रं प्रििे सरकार द्वारा गठित बोडड को होन े िाली जनम्नजलजखत जनर्िडष्ट आय के संबंध में उि
खंड के प्रयोिनों के जलए अजधसूजचत करती ह,ै अर्ातड :-
(क) प्राप्त उपकर,
(ख) भिन और अन्य जनमाणड श्रजमकों से प्राप्त/संग्रजहत पंिीकरण एि ंनिीनीकरण िल्ु क; और
(ग) बैंक िमा पर अर्िडत ब्याि।
2. यह अजधसूचना इन ितों के अधीन प्रभािी होगी दक “आंध्र प्रिेि भिन और अन्य जनमाडण श्रजमक कल्याण बोडड” -
(क) दकसी भी िाजणजययक गजतजिजध में संलग्न नहीं होगा;
(ख) उसकी गजतजिजधयां और जनर्िडष्ट आय की प्रकृजत पूरे जित्तीय िर्ड में अपठरिर्तडत रहगे ी; और
4905 GI/2025 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
(ग) आयकर अजधजनयम, 1961 की धारा 139 की उपधारा (4ग) के खंड (छ) के उपबंध के अनुसार आयकर जििरणी
िाजखल करेगा।
3. यह अजधसूचना कर जनधारड ण िर्ों 2019-2020 स े 2023-2024 से संगत जित्तीय िर्ों 2018-2019 से 2022-2023
के जलए लाग ूमानी िाएगी।
[अजधसूचना स.ं 122/2025/फा. सं. 300196/18/2019-आईटीए-I]
मीनाक्षी ससंह, उप सजचि
व्याख्यात्मक ज्ञापन
यह प्रमाजणत दकया िाता ह ैदक इस अजधसूचना को पूिड व्यापी प्रभाि िेने से दकसी भी व्यजि पर प्रजतकूल प्रभाि नहीं पडगे ा।
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION
New Delhi, the 22nd July, 2025
S.O. 3363(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, “Andhra Pradesh Building and
Other Construction Workers Welfare Board” (PAN: AAALT1405A), a Board constituted by Government of Andhra
Pradesh, in respect of the following specified income arising to the said Board, as follows:
(a) Cess received;
(b) Registration & Renewal fee received/collected from the building and other Construction Workers;
and
(c) Interest received on bank deposits.
2. This notification shall be effective subject to the conditions that Andhra Pradesh 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.
3. This notification shall be deemed to have been applied for assessment years 2019-2020, to 2023-2024 relevant
for the financial years 2018-2019 to 2022-2023.
[Notification No. 122/2025/F. No. 300196/18/2019-ITA-I]
MEENAKSHI SINGH, Dy. Secy.
Explanatory Memorandum
It is certified that no person is being adversely affected by giving retrospective effect 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.