CBDT Notifies Income Tax Exemption for Haryana Building and Other Construction Workers Welfare Board

The Central Board of Direct Taxes (CBDT) under the Ministry of Finance recently shared a notification on November 7, 2025 regarding income tax exemption.

In powers given by Section 10 (clause 46) of the Income-tax Act, 1961 (43), the Central Government notifies the ‘Haryana Building and Other Construction Workers Welfare Board’, Panchkula. It is a board established by the State Government of Haryana.

1. The authority will be provided the stated income tax exemption if its income arises from the following sources:

a) Registration fees and yearly subscription collected from construction workers registered with the board as beneficiaries.

b) Proceeds of the cess collected under the Building and Other Construction Workers Welfare Cess Act, 1996 (28) and rules thereunder and

c) Interest Income received on bank deposits.

2. This notification will be effective only to the conditions that the board-

a) Will not engage in any commercial activity

b) Activities and the nature of the specified income will remain unchanged throughout the financial years and

c) Will file a return of income in accordance with the provision of clause (g) of subsection (4C) of section 139 of the Income Tax Act, 1961.

Note: This notification will be applicable from financial years 2025-26 to 2029-30 relevant to assessment years 2026-27 to 2030-31.

For complete information refer to the official notification-