Tax exemption for West Bengal Pollution Control Board income from prescribed fees and reimbursements granted with conditions. Notification under clause (46) of section 10 exempts specified West Bengal Pollution Control Board receipts-prescribed fees, certain reimbursements, non commercial sale of environmental books, pollution costs/forfeitures, miscellaneous non profit receipts, and interest on deposits and staff advances-subject to conditions that the Board not engage in commercial activity, that the activities and income types remain unchanged, and that returns be filed per clause (g) of sub section (4C) of section 139; the notification applies retrospectively to assessment years 2021 2022 to 2023 2024.
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Provisions expressly mentioned in the judgment/order text.
Tax exemption for West Bengal Pollution Control Board income from prescribed fees and reimbursements granted with conditions.
Notification under clause (46) of section 10 exempts specified West Bengal Pollution Control Board receipts-prescribed fees, certain reimbursements, non commercial sale of environmental books, pollution costs/forfeitures, miscellaneous non profit receipts, and interest on deposits and staff advances-subject to conditions that the Board not engage in commercial activity, that the activities and income types remain unchanged, and that returns be filed per clause (g) of sub section (4C) of section 139; the notification applies retrospectively to assessment years 2021 2022 to 2023 2024.
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