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of <h1>Assam Pollution Control Board's Specified Income Exempted from Tax u/s 10(46) for FY 2015-2020.</h1> The Central Government has notified the Pollution Control Board, Assam, under Section 10(46) of the Income-tax Act, 1961, exempting specified income from taxation. The exempted income includes consent fees, analysis fees, reimbursements for environmental monitoring programs, authorization fees, cess reimbursements, RTI fees, public hearing fees, interest on staff loans, miscellaneous income from sales and tenders, and interest on deposits. The notification is effective for financial years 2015-2016 through 2019-2020, provided the Board does not engage in commercial activities, maintains the nature of its specified income, and files tax returns as required.
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