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

REGD. No. D. L.-33004/99 The Gazette of India CG-DL-E-07082025-265288 EXTRAORDINARY PART II—Section 3—Sub-section (ii) PUBLISHED BY AUTHORITY No. 3540] NEW DELHI, THURSDAY, AUGUST 7, 2025/SHRAVANA 16, 1947 MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES)) NOTIFICATION New Delhi, the 7th August, 2025 S.O. 3627(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 the "Uttarakhand Pollution Control Board" (PAN:AAALU0160D) (hereinafter referred to as “the assessee"), a Board constituted under the (i) The Air (Prevention & Control of Pollution) Act, 1981 (Act No.14 of 1981) and (ii) Water (Prevention & Control of Pollution) Act, 1974 (Act No.6 of 1974), for the purposes of the said clause. 2. This notification shall be effective from the assessment year 2025-2026, subject to the condition that the assessee continues to be a board constituted under the (i) The Air (Prevention & Control of Pollution) Act, 1981 (Act No.14 of 1981) and (ii) Water (Prevention & Control of Pollution) Act, 1974 (Act No.6 of 1974), 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. 130 /2025/F. No. 300195/34/2024-ITA-I(Part)] MEENAKSHI SINGH, Dy. Secy. Explanatory Memorandum It is certified that no person is being adversely affected by giving retrospective effect to this notification