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of <h1>Central Government Grants Income Tax Exemption to Andhra Pradesh Pollution Control Board u/s 10(46) for 2016-2021.</h1> The Central Government, under section 10(46) of the Income-tax Act, 1961, has notified the Andhra Pradesh Pollution Control Board, constituted under the Water (Prevention and Control of Pollution) Act, 1974, for exemption on specified income. This includes fees from pollution control acts, grants, and non-commercial activities. The Board must not engage in commercial activities and must file returns as per section 139. The notification applies retrospectively from 2016-2021, pending a Supreme Court decision on a related case. The notification follows a High Court order, ensuring no adverse effects from its retrospective application.
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