The Central Board of Direct Taxes (CBDT) in exercise of the powers conferred by sub-clause (b) of clause (46A) of section 10 of the Income-tax Act, 1961 has notified the National Mission for Clean Ganga for Income Tax Exemption under the said section.

National Mission for Clean Ganga is, an authority constituted under the Environment (Protection) Act, 1986.

This notification shall be effective from the assessment year 2024-25, subject to the condition that the assessee continues to be an authority constituted under the Environment (Protection) Act, 1986 (No.29 of 1986), with one or more of the purposes specified in sub-clause (a) of clause (46A) of section 10 of the Income-tax Act.