Ministry of Finance Department of Revenue Central Board of Direct Taxes

Notification u/s 10(46A) of the Income Tax Act, 1961 in the case of Tamil Nadu Pollution Control Board

Issue Date: 04 December 2025 Published: 04 December 2025

Gazette ID: CG-DL-E-04122025-268232 Download PDF

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Core Purpose

The Central Government notifies the Tamil Nadu Pollution Control Board under sub-clause (b) of clause (46A) of section 10 of the Income-tax Act, 1961.

Detailed Summary

The Ministry of Finance (Department of Revenue), Central Board of Direct Taxes, issued Notification S.O. 5601(E) on December 4, 2025, in New Delhi. In exercise of powers conferred by sub-clause (b) of clause (46A) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government notified the "Tamil Nadu Pollution Control Board" (PAN: AAALT0344G). This Board was constituted by the State Government of Tamil Nadu under the Water (Prevention and Control of Pollution) Act, 1974 (Central Act 6 of 1974) and the Air (Prevention and Control of Pollution) Act, 1981 (Central Act 14 of 1981). The notification is effective from the assessment year 2024-25, provided the Board continues to be constituted under the specified Acts and fulfills one or more purposes outlined in sub-clause (a) of clause (46A) of section 10 of the Income-tax Act. The notification number is 169/2025/F. No. 300195/59/2024-ITA-I, and an Explanatory Memorandum certifies no adverse effect from its retrospective application.

Full Text

REGD. No. D. L.-33004/99 The Gazette of India CG-DL-E-04122025-268232 EXTRAORDINARY PART II-Section 3-Sub-section (ii) PUBLISHED BY AUTHORITY No. 5413] NEW DELHI, THURSDAY, DECEMBER 4, 2025/AGRAHAYANA 13, 1947 8163 GI/2025 THE GAZETTE OF INDIA: EXTRAORDINARY [PART II-SEC. 3(ii)] MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION New Delhi, the 4th December, 2025 S.O. 5601(E).— In exercise of the powers conferred by sub-clause (b) of clause (46A) of section 10 of the Income-tax Act, 1961 (43 of 1961), (hereinafter referred to as “the Income-tax Act"), the Central Government hereby notifies “Tamil Nadu Pollution Control Board” (PAN: AAALT0344G) (hereinafter referred to as “the assessee”), a board constituted under the Water (Prevention and Control of Pollution) Act, 1974 (Central Act 6 of 1974) and the Air (Prevention and Control of Pollution) Act, 1981 (Central Act 14 of 1981) by the State Government of Tamil Nadu for the purposes of the said clause. 2. This notification shall be effective from the assessment year 2024-25, subject to the condition that the assessee continues to be a board constituted under the Water (Prevention and Control of Pollution) Act, 1974 (Central Act 6 of 1974) and the Air (Prevention and Control of Pollution) Act, 1981 (Central Act 14 of 1981) with one or more of the purposes specified in sub-clause (a) of clause (46A) of section 10 of the Income-tax Act. [Notification No. 169/2025/F. No. 300195/59/2024-ITA-I] HARDEV SINGH, Under Secy. Explanatory Memorandum It is certified that no person is being adversely affected by giving retrospective effect to this notification. Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064 and Published by the Controller of Publications, Delhi-110054. SARVESH KUMAR SRIVASTAVA KUMAR SR Date: 2005.12.04 21:38:07+0530

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