CBDT Notifies Tamil Nadu Pollution Control Board Tax Exempted u/s 10 of Income Tax:

CBDT has granted tax exemption to Tamil Nadu Pollution Control Board in subject to a condition under section 10 of Income-tax Act, 1961.

Tamil Nadu Pollution Control Board Gets Income Tax Relief

Vanshika verma

Dec 8, 2025

Last update on Dec 8, 2025

CBDT Notifies Tamil Nadu Pollution Control Board Tax Exempted u/s 10 of Income Tax The Central Board of Direct Taxes (CBDT) under the Ministry of Finance recently shared a notification on December 4, 2025, regarding income tax exemption. In exercise of powers granted under Section 10, clause (46A) of the Income-tax Act, 1961 (43), the Central Government notifies the "Tamil Pollution Control Board" exempted from income tax. It is a board established under the Water Prevention and Control of Pollution Act 1974 and the Air Prevention and Control of Pollution Act 1981 by the State Government of Tamil Nadu. This notification will only be applicable if the Tamil Pollution Control Board continues to be a board constituted under the Water Prevention and Control of Pollution Act, 1974 and the Air Prevention and Control of Pollution Act, 1981, with one or more of the purposes mentioned in Section 10 (46A)(a) of the Income-tax Act. Note: This notification will be effective from the assessment year 2024-25, subject to the condition.

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Vanshika verma

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Vanshika Verma is a Content Writer with 1+ year of experience at Studycafe.in. A B.Com graduate from Delhi University, She writes articles on Finance, Tax, ICAI, GST, and the latest financial news, with a focus on making complex topics easy for readers and professionals.