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of <h1>Tamil Nadu Pollution Control Board's specified income exempt from tax under Income-tax Act, section 10(46), through 2023-24.</h1> The Central Government, under section 10(46) of the Income-tax Act, 1961, has notified the Tamil Nadu Pollution Control Board, established by the Tamil Nadu State Government, regarding specified income exempt from tax. The exempt income includes consent fees, analysis fees, reimbursements from the Central Pollution Control Board, authorization fees, and other specified non-commercial income. The notification is valid for assessment years 2019-20 to 2023-24, provided the Board does not engage in commercial activities, maintains the nature of income, and files returns as required by law.
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