Ministry of Finance Department of Revenue Central Board of Direct Taxes

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

Issue Date: 13 May 2025 Published: 13 May 2025

Gazette ID: CG-DL-E-13052025-263066 Download PDF

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Core Purpose

Notification under clause (46) of section 10 of the Income-tax Act, 1961 notifying specific income of the Telangana State Pollution Control Board for exemption.

Detailed Summary

The Ministry of Finance, Department of Revenue, Central Board of Direct Taxes, issued Notification S.O. 2122(E) on 13th May, 2025, in exercise of powers conferred by clause (46) of section 10 of the Income-tax Act, 1961 (43 of 1961). The Central Government notifies the 'Telangana State Pollution Control Board' (PAN AAAGT0080Q), a Board constituted by the State Government of Telangana under the Water (Prevention and Control of Pollution) Act, 1974 (6 of 1974), for the purpose of exemption under the said clause. The specified income includes consent fees received under the Water (Prevention & Control of Pollution) Act, 1974 and Air (Prevention & Control of Pollution) Act, 1981, analysis fees, reimbursement from Central Pollution Control Board for schemes like National Water/Air Quality Monitoring Programme, authorisation fees, cess reimbursement and cess appeal fees, grants from State or Central Governments, fees under the Right to Information Act, 2005, interest on loans/advances to staff, miscellaneous income (e.g., tenders fees), penalties for non-compliance, invoking of Bank Guarantees, and interest earned on these incomes. The notification is effective subject to the conditions that the Board shall not engage in commercial activity, its activities and income nature remain unchanged, and it files returns under section 139(4C)(g) of the Income-tax Act, 1961. This notification is deemed to have applied for financial years 2021-22, 2022-23, 2023-24, 2024-25 and shall also apply to the financial year 2025-26. The notification number is 47/2025/F. No. 300196/11/2023-ITA-I, signed by Castro Jayaprakash T., Under Secy.

Full Text

REGD. No. D. L.-33004/99 The Gazette of India CG-DL-E-13052025-263066 EXTRAORDINARY PART II-Section 3-Sub-section (ii) PUBLISHED BY AUTHORITY No. 2077] NEW DELHI, TUESDAY, MAY 13, 2025/VAISAKHA 23, 1947 MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION New Delhi, the 13th May, 2025 S.O. 2122(E).— In exercise of the powers conferred by clause (46) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies for the purposes of the said clause, the 'Telangana State Pollution Control Board' (PAN AAAGT0080Q), a Board constituted by the State Government of Telangana under Water (Prevention and Control of Pollution) Act, 1974 (6 of 1974), in respect of the following specified income arising to that Board, namely:- (a) consent fees received under the Water (Prevention & Control of Pollution) Act, 1974 (6 of 1974) and Air (Prevention & Control of Pollution) Act, 1981 (14 of 1981); (b) analysis fees or air ambient quality survey fees or noise level survey fees; (c) reimbursement of the expense received from Central Pollution Control Board towards National Water Quality Monitoring Programme and National Air Quality Monitoring Programme like schemes; (d) authorisation fees; (e) cess reimbursement and cess appeal fees; (f) grants from State or Central Governments; (g) fees received under the Right to Information Act, 2005 (22 of 2005); (h) interest on loans and advances given to staff; (i) miscellaneous income like tenders fees etc.; (j) penalties for non-compliance and invoking of Bank Guarantees; and (k) interest earned on (a) to (j) above. 2. This notification shall be effective subject to the conditions that Telangana State Pollution Control Board, - (a) shall not engage in any commercial activity; (b) activities and the nature of the specified income shall remain unchanged throughout the financial years; and (c) shall file return of income in accordance with the provision of clause (g) of sub-section (4C) of section 139 of the Income-tax Act, 1961. 3. This notification shall be deemed to have been applied for financial years 2021-22, 2022-23, 2023-24, 2024- 25 and shall also apply with respect to the financial year 2025-26. [Notification No. 47 /2025/F. No. 300196/11/2023-ITA-I] CASTRO JAYAPRAKASH T., Under Secy. Explanatory Memorandum It is certified that no person is being affected adversely by giving retrospective effect to this notification.

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