CBDT Grants Tax Exemption to Haryana State Pollution Control Board on Specified Income Under Section 10(46) [Read Notification]

The Central Government has recently issued a notification under the Ministry of Finance recently dated August 1, 2025 Under Section 10 (46) of the Income-tax Act 1961.

1.The Central Government notifies for the main objective of the said clause, “Haryana State Pollution Control Board”, a board constituted by the State Government of Haryana under the Water Prevention and Control of Pollution Act, 1974, in respect of the below-mentioned income arising to the Board:-

• Grants from Central and State Governments
• Consent fee received under the Water Prevention and Control of Pollution Act, 1974 and Air Prevention and control of Pollution Act, 1981.
• Authorisation fees
• Analysis fees or air ambient quality survey fees
• Cess reimbursement and cess appeal fees
• Fees received under RTI Act, 2005
• Interest on loans and advances given to staff of the board
• Misc. Income such as sale of old or scrap items, terms, tender fees, forfeiture of security and other matters relating thereto;
• Testing fees
• NOC fees
• Public hearing fees
• Recognition Fees
• Interest on Fixed deposit.

2.This notification will come into force under the condition that:

• Haryana State Pollution Control Board will not engage in any commercial activity.
• Activities and the nature of the specified income remain unchanged throughout the financial years and
• Should file return of income in accordance with the provision of clause (g) of sub-section (4C) section 139 of the Income tax act, 1961.

3.This notification will be applicable for the financial year 2024-25 and will apply with respect to the financial years 2025-26, 2026-27,2027-28 and 2028-29

To know more details about the above refer to the below mentioned notifications: