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        Case ID :
        Income Tax

        Central Government, exercising powers under section 10(46) of...

        Tax exemption under section 10(46) for pollution control board income, subject to non-commercial activity and section 139(4C)(g) filing

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                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.
                                Central Government, exercising powers under section 10(46) of the Income-tax Act, 1961, grants tax exemption to a state pollution control board in Odisha on specified categories of income. Exempt income includes statutory consent and authorization fees, penalties and levies, government grant-in-aid (including when acting as nodal agency), contributions for environmental studies and research, miscellaneous statutory-related receipts, and interest earned on these amounts. The exemption is conditional on the board not engaging in commercial activities, maintaining the same nature of activities and income, and filing returns under section 139(4C)(g). The notification applies retrospectively from FY 2023-24 through FY 2027-28.
                                Note: It is a system-generated summary and is for quick reference only.
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