Section 10(46A) of the Income Tax Act

Income-tax Act, 2025: s.11

Section 10(46A) falls under section 10 of the Income-tax Act, 1961, which corresponds to section 11 (Incomes not included in total income) of the Income-tax Act, 2025.

Read section 11 of the 2025 Act

Correspondence checked against the ICAI tabular mapping of the two Acts and the BharatTax.co section commentary.

The decision most relied on for Section 10(46A) is Andhra Pradesh State Road Transport Corporation v. ITO (52 ITR 524), cited in 69 of the 29 judgments on BharatTax that turn on this section.

Leading authorities on Section 10(46A)

Andhra Pradesh State Road Transport Corporation v. ITO
52 ITR 524 · 1964 · Supreme Court
69
citing judgments

A state road transport corporation, though state-owned, is a separate legal entity from the State. Its income is distinct from the income of the State and is not exempt from income tax under Article 289 of the Constitution of India.

Smt. Sapna Sanjay Raisoni v. ITO
70 Taxmann.com 7 · 2016 · Reported
14
citing judgments

Payments made to a State Road Transport Corporation can be considered as payments to a 'State' and therefore are protected from disallowance under section 40A(3) by Rule 6DD(b). This protection applies when the entity partakes in the character of instrumentalities of the Government.

Income Tax v. Krishi Upaj
331 ITR 135 · 2011 · High Court
7
citing judgments
State Trading Corporation of India Ltd. v. The Commercial Tax Officer, Visakhapatnam
4 SCR 99 · 1964 · Reported
6
citing judgments
ITO v. Urban Improvement Trust
409 ITR 1 · 2018 · Supreme Court
4
citing judgments
CIT v. Kerala Land Development Ltd.
232 ITR 575 · 1998 · High Court
3
citing judgments
H.P. Nursing Registration Council v. PCIT
414 ITR 443 · 2019 · High Court
3
citing judgments

Judgments on Section 10(46A)

Urban Improvement Trust, Kota vs. DCIT (Exemptions), Circle, Jaipur

In the result, the assessee's income is found to be not chargeable

ITA 803/JPR/2024[AY 2006-07]Status: DisposedITAT Jaipur11 Aug 2025

Bench: Dr. S. Seethalakshmi & Shri Gagan Goyal

For Appellant: Mr. Prakul Khurana, Adv. &For Respondent: Mrs. Alka Gautam, CIT, Ld. DR
Section 250

DCIT, Exemptions, Circle, Jaipur vs. Urban Improvement Trust, Kota

In the result, the assessee's income is found to be not chargeable

ITA 797/JPR/2024[2016-17]Status: DisposedITAT Jaipur11 Aug 2025AY 2016-17

Bench: Dr. S. Seethalakshmi & Shri Gagan Goyal

Section 250

DCIT, Exemptions, Circle, Jaipur vs. Urban Improvement Trust, Kota

In the result, the assessee's income is found to be not chargeable

ITA 796/JPR/2024[2009-10]Status: DisposedITAT Jaipur11 Aug 2025AY 2009-10

Bench: Dr. S. Seethalakshmi & Shri Gagan Goyal

For Appellant: Mr. Prakul Khurana, Adv. &For Respondent: Mrs. Alka Gautam, CIT, Ld. DR
Section 250

DCIT, Exemptions, Circle, Jaipur vs. Urban Improvement Trust, Kota

In the result, the assessee's income is found to be not chargeable

ITA 795/JPR/2024[2007-08]Status: DisposedITAT Jaipur11 Aug 2025AY 2007-08

Bench: Dr. S. Seethalakshmi & Shri Gagan Goyal

For Appellant: Mr. Prakul Khurana, Adv. &For Respondent: Mrs. Alka Gautam, CIT, Ld. DR
Section 250

DCIT, Exemptions, Circle, Jaipur vs. Urban Improvement Trust, Kota

In the result, the assessee's income is found to be not chargeable

ITA 794/JPR/2024[2006-07]Status: DisposedITAT Jaipur11 Aug 2025AY 2006-07

Bench: Dr. S. Seethalakshmi & Shri Gagan Goyal

For Respondent: Mr. Prakul Khurana, Adv. &
Section 250

Urban Improvement Trust, Kota vs. DCIT (Exemptions), Circle, Jaipur

In the result, the assessee's income is found to be not chargeable

ITA 774/JPR/2024[AY 2005-06]Status: DisposedITAT Jaipur11 Aug 2025

Bench: Dr. S. Seethalakshmi & Shri Gagan Goyal

For Appellant: Mr. Prakul Khurana, Adv. &For Respondent: Mrs. Alka Gautam, CIT, Ld. DR
Section 250

Urban Improvement Trust, Kota vs. DCIT (Exemptions), Circle, Jaipur

In the result, the assessee's income is found to be not chargeable

ITA 773/JPR/2024[AY 2003-24]Status: DisposedITAT Jaipur11 Aug 2025

Bench: Dr. S. Seethalakshmi & Shri Gagan Goyal

For Appellant: Mr. Prakul Khurana, Adv. &For Respondent: Mrs. Alka Gautam, CIT, Ld. DR
Section 250

Urban Improvement Trust, Kota vs. DCIT (Exemptions), Circle, Jaipur

In the result, the assessee's income is found to be not chargeable

ITA 731/JPR/2024[AY 2008-09]Status: DisposedITAT Jaipur11 Aug 2025

Bench: Dr. S. Seethalakshmi & Shri Gagan Goyal

For Appellant: Mr. Prakul Khurana, Adv. &For Respondent: Mrs. Alka Gautam, CIT, Ld. DR
Section 250

ACIT, Exemptions, Circle, Jaipur vs. Urban Improvement Trust, Kota

In the result, the assessee’s income is found to be not chargeable under the Income Tax Act at all and the AO is directed to delete the additions made, irrespective of the head of income

ITA 717/JPR/2024[2008-09]Status: DisposedITAT Jaipur11 Aug 2025AY 2008-09

Bench: Dr. S. Seethalakshmi & Shri Gagan Goyalacit, Exemption, Circle, Jaipur ...... Appellant Vs.

For Appellant: Mr. Prakul Khurana, Adv. &For Respondent: Mrs. Alka Gautam, CIT, Ld. DR
Section 250