Section 10(46) of the Income-tax Act, 1961 - Exemption - Statutoy Body/Authority / Commission - Notified Body or Authority
Please refer to the attached file for details
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Notification No : 63/2016Published in Income Tax
Source : https://www.caclubindia.com/notice_circulars/files/322600_6943_microsoft_word__3735gi.pdf