U/s 10(46) of the Income-tax Act, 1961 Central Government notifies ‘Tamil Nadu Pollution Control board’, a Board constituted by the State Government of Tamil Nadu, in respect of the specified income arising to the said Board - 58/2018 - Income Tax Act, 1961
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Tax exemption for Tamil Nadu Pollution Control Board: specified non commercial fees notified as exempt subject to conditions and filing requirement. Central Government notifies Tamil Nadu Pollution Control Board for exemption of specified income, listing categories such as consent and authorization fees, analysis and survey fees, reimbursements for monitoring programmes, training fees without profit element, RTI fees, public hearing fees, sale of non commercial law books and scrap, interest on staff loans and deposits, cess reimbursement and appeal fees, and miscellaneous receipts; subject to conditions that the Board shall not engage in commercial activity, the nature of activities and income remain unchanged, and the Board files its return of income as required; notification applies to specified assessment years.
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 for Tamil Nadu Pollution Control Board: specified non commercial fees notified as exempt subject to conditions and filing requirement.
Central Government notifies Tamil Nadu Pollution Control Board for exemption of specified income, listing categories such as consent and authorization fees, analysis and survey fees, reimbursements for monitoring programmes, training fees without profit element, RTI fees, public hearing fees, sale of non commercial law books and scrap, interest on staff loans and deposits, cess reimbursement and appeal fees, and miscellaneous receipts; subject to conditions that the Board shall not engage in commercial activity, the nature of activities and income remain unchanged, and the Board files its return of income as required; notification applies to specified assessment years.
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