The CBDT issued Notification Nos. 122 and 123/2025 dated July 22, 2025, notifies tax exemption under clause (46) of section 10 of the Income-tax Act, 1961, to ‘Andhra Pradesh Building and Other Construction Workers Welfare Board’ (PAN: AAALT1405A) and ‘Puducherry Building and Other Construction Workers Welfare Board’ (PAN: AABAP7098M).
The Notifications can be accessed at: https://a2ztaxcorp.net/wp-content/uploads/2025/07/Notification-No.-122-123-of-2025_22.07.2025_1046.pdf