SEC 10(29A) and 10(30) OF IT ACT

ACCOUNTANT (Student) (559 Points)

11 October 2020  

When tea board income is exempted under sec 10(29A) of IhncomeTax act., why again specific exemption for subsidies received by tea boards is again granted exemtion under sec 10(30) again.., Isn't it a repetition of provision., Kindly clarify..