Income Tax: CBDT Notifies Andhra Pradesh Building and Other Construction Workers Welfare Board for Exemption with Retrospective Effect

The Central Board Of Direct Taxes (CBDT)  has recently issued a notification on July 22, 2025 for “Andhra Pradesh Building and Other Construction Workers Welfare Board” for the purpose of Income Tax Exemption under clause (46) of section 10 of the Income Tax Act, 1961.

Andhra Pradesh Building and Other Construction Workers was established by the Government of Andhra Pradesh. If the Board earns revenue from the following mentions:

• Cess received
• Renewal and Registration fee received from the building and the other Construction Workers, and
• Interest received on bank deposits

This notification shall be successful but under conditions that the Andhra Pradesh Building and Other Construction Workers Welfare Board

• Will not engage in any commercial activity.
• Activities and the nature of the mentioned income shall remain unchanged throughout the financial years and
• Will file return of income in accordance with the provision of clause (g) of sub-section (4C) of section 139 of the Income Tax Act, 1961.

Note: This notification will be deemed to have been applied for assessment years 2019-2020, to 2023-2024 applicable for the financial years 2018-2019 to 2022-2023.