Tax exemption notification for State Pollution Control Board Odisha covers specified non-commercial incomes subject to non-commercial and filing conditions. Central government notifies State Pollution Control Board, Odisha that specified receipts-statutory consent fees, central share of water cess, penalties and levies, grants in aid from central and state governments (including as nodal agency), interest, and contributions for environmental research-are recognised as specified income for tax exemption, subject to conditions that the board shall not engage in commercial activity, shall maintain unchanged activities and income character, and shall file returns in accordance with the prescribed return-filing provision; the notification is applied retrospectively to earlier fiscal years and prospectively to specified later years.