45. Income of certain Authorities set up to manage Religious and Charitable Institutions [Section 10(23BBA)]
Any income of any body or authority established, or appointed by or under any Central, State or Provincial Act which provides administration of any of the following institutions
Public, Religious or Charitable Trusts
Endowments (including Maths, Gurudwaras, Temples, Wakfs etc.) ; or
a society for religious or charitable purposes registered under Societies Act 1860, shall be exempted from tax.
46. Income of European Economic Community [Section 10(23BBB)]
Any income of European Economic community derived in India by way of interest, dividend or capital gain from investments made out of its funds under such scheme as the Central Govt. may notify is fully exempted.
47. Income of a SAARC Fund for regional projects [Section 10(23BBC)]
Any income of a fund set up as SAARC Fund for Regional Projects set up by Colombo Declaration issued on 21st. Dec. 1991 by Heads of State or Government of the Member Countries of South Asian Association for Regional Co-operation shall be fully exempted.
48. Any income of Insurance Regulatory and Development Authority [Section 10(23BBE)]
Any income of Insurance Regulatory and Development Authority established under Insurance Regulatory and Development Authority Act 1999 shall be fully exempted.
49. Income of Prasar Bharti [Section 10(23BBH)] [Inserted by the Finance Act 2012, w.e.f. 2013-14]
Any income of the Prasar Bharti (Broadcasting Corporation of India) established under section 3(1) of the Prasar Bharti (Broadcasting Corporation of India) Act, 1990, shall be exempt.