Corporate TaxArticle·4 August 2026

Section 10(46) Exemption Notified for Maharashtra fee regulating authority

By J the App

Executive Summary

The CBDT, through Notification No. 98/2026 dated 27 July 2026, has notified the Maharashtra Fees Regulating Authority under Section 10(46) of the Income-tax Act, 1961.

The exemption covers specified income, including processing fees, grants and interest income, subject to prescribed conditions, and applies retrospectively from AY 2022-23.

Domain | Corporate Tax | Direct Tax

Background

Section 10(46) of the Income-...

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