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The Central Government exempts specified income of a State Pollution Control Board constituted under the Water (Prevention and Control of Pollution) Act, 1974, from income tax under section 10(46) of the Income-tax Act, 1961. The exemption covers income such as government grants, consent fees, analysis fees, authorization fees, cess reimbursements, RTI fees, interest on staff loans, miscellaneous income, testing fees, NOC fees, public hearing fees, recognition fees, and interest on fixed deposits. Conditions include no engagement in commercial activities, consistency in activities and income nature, and filing income tax returns as per prescribed provisions. The exemption is effective retrospectively from the financial year 2024-25 and applies through 2028-29. No adverse effect on any person is certified due to the retrospective application.