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of <h1>Chandigarh Pollution Control Committee Notified for Tax Exemption on Specified Income u/s 10(46) of Income-tax Act.</h1> The Central Government, under section 10(46) of the Income-tax Act, 1961, has notified the 'Chandigarh Pollution Control Committee' regarding specified income. This includes grants from CPCB and Chandigarh Administration, consent fees, environment compensation, biomedical waste fees, and other related incomes. The notification is valid from the financial year 2020-2021 to 2024-2025, subject to conditions that the committee does not engage in commercial activities, maintains the nature of income, and files returns per section 139. The notification is retroactively effective without adversely affecting any person.
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