CBDT Notifies Tax Exemption to State Pollution Control Board, Odisha u/s 10 of Income Tax Act:

The Central Government has granted tax exemption to the State Pollution Control Board, Odisha in subject to certain conditions under section 10 of the Income-tax Act, 1961.

Odisha Pollution Control Board Gets Income Tax Relief Under Section 10(46)

Saloni Kumari

Nov 27, 2025

Last update on Nov 27, 2025

CBDT Notifies Tax Exemption to State Pollution Control Board, Odisha u/s 10 of Income Tax Act The Central Board of Direct Taxes (CBDT) under the Ministry of Finance (Department of Revenue) has released an official notification dated November 26, 2025, informing that the Central Government of india has granted income tax exemption to the State Pollution Control Board, Odisha, having PAN AAALS2490J. The State Pollution Control Board, Odisha, has been established by the State Government of Odisha under the Water (Prevention and Control of Pollution) Act, 1974 (6 of 1974). The government has taken this action in exercise of its powers granted under clause (46) of section 10 of the Income-tax Act, 1961 (43 of 1961). This benefit is only applicable to the income sources arising to the board from the following sources:

Statutory Consent & Authorisation Fees received under the Water (Prevention & Control of Pollution) Act, 1974 and Air (Prevention & Control of Pollution) Act, 1981;
Penalties & Levies collected under governing statutes;
Grant-in-aid received from Central & State Governments;
Grant in Aid received on behalf of the Central & State Governments in the capacity of nodal agency;
Share of contributions received for carrying out environmental studies & research;
Miscellaneous income, like sale of scrap, profit on sale of assets, RTI application fees, forfeiture of Bank Guarantee, tender fees, examination fees, analysis charges and empanelment of consultant fees, miscellaneous fees and recoveries under the Statutes etc;
Interest earned on (a) to (f) above.

This notification will only apply to the State Pollution Control Board, Odisha, if it fulfils the following conditions:

The board should not be involved in any commercial activity.
The nature of the aforesaid specified income and activities the board is engaged in should remain as it is throughout the financial year.
The board should file its income tax return (ITR) under clause (g) of sub-section (4C) of section 139 of the Income-tax Act, 1961.

Refer to the official notification for complete information.

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Saloni Kumari

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Saloni is a Content Writer with 2+ years of experience at studycafe.in. She writes legal, taxation, and finance related content including GST, Income Tax etc. Skilled in translating complex judicial pronouncements and regulatory developments into clear, and reader-friendly articles. Experienced in covering judgements of ITAT, High Court, GSTAT, and news related to Income Tax, GST, and corporate law. She can be reached at [email protected].