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