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        Case ID :

        National Mission for Clean Ganga gets tax exemption status

        April 29, 2025

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        New Delhi, Apr 29 (PTI) The Finance Ministry has granted tax exemption status to the National Mission for Clean Ganga, according to a notification of the CBDT, the decision-making body for the Income Tax department and direct taxes administration.

        The notification also specified that the National Mission for Clean Ganga (NMCG), the implementing body of the government's flagship Namami Gange programme, was now an authority constituted under the Environment (Protection) Act, 1986.

        It said that the NMCG, an authority constituted under the Environment (Protection) Act, 1986, will now enjoy income tax exemption starting from the assessment year 2024-25.

        The exemption is subject to the condition that the NMCG continues to operate as an authority under the Environment (Protection) Act with one or more purposes outlined in sub-clause (a) of clause (46A) of the Income Tax Act.

        These purposes typically include objectives such as the promotion of sustainable development, conservation of the environment, and advancement of public welfare.

        The National Mission for Clean Ganga, under the Ministry of Jal Shakti, has projects spanning multiple states and include sewage treatment, river surface cleaning, afforestation, industrial effluent monitoring, and promoting public participation in Ganga conservation efforts. PTI UZM NSD NSD

        Tax exemption granted to river cleaning authority, conditional on continued environmental conservation and public welfare purposes under tax law. A tax exemption has been conferred on the National Mission for Clean Ganga, recognising it as an authority under the Environment (Protection) Act, with income tax exemption effective from the assessment year 2024-25. The exemption is conditioned on the entity continuing to operate as an authority with one or more specified purposes under the Income Tax Act, including promotion of sustainable development, conservation of the environment, and advancement of public welfare.
                          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.

                                Tax exemption granted to river cleaning authority, conditional on continued environmental conservation and public welfare purposes under tax law.

                                A tax exemption has been conferred on the National Mission for Clean Ganga, recognising it as an authority under the Environment (Protection) Act, with income tax exemption effective from the assessment year 2024-25. The exemption is conditioned on the entity continuing to operate as an authority with one or more specified purposes under the Income Tax Act, including promotion of sustainable development, conservation of the environment, and advancement of public welfare.





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                                ActsIncome Tax
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