Section - 10(46B) (of Income Tax Act, 1961), Income-tax Act
Section - 10(46B) (of Income Tax Act, 1961), Income-tax Act
Incomes not included in total income.
Any income accruing or arising to—
(i) National Credit Guarantee Trustee Company Limited being a company established and wholly financed by the Central Government for the purposes of operating credit guarantee funds established and wholly financed by the Central Government; or
(ii) a credit guarantee fund established and wholly financed by the Central Government and managed by the National Credit Guarantee Trustee Company Limited; or
(iii) Credit Guarantee Fund Trust for Micro and Small Enterprises being a trust created by the Government of India and the Small Industries Development Bank of India established under sub-section (1) of section 3 of the Small Industries Development Bank of India Act, 1989 (39 of 1989);
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