Income tax exemption for pollution control board on specified statutory fees and grants subject to conditions. Notification under clause (46) of section 10 exempts specified income of a State pollution control board, including consent fees, analysis and survey fees, authorisation fees, cess reimbursements, RTI fees, reimbursements from monitoring programmes, government grants, staff loan interest, miscellaneous receipts, penalties and interest on such receipts, subject to conditions prohibiting commercial activity, requiring unchanged activities and income character across financial years, and prescribed return filing compliance.
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.
Income tax exemption for pollution control board on specified statutory fees and grants subject to conditions.
Notification under clause (46) of section 10 exempts specified income of a State pollution control board, including consent fees, analysis and survey fees, authorisation fees, cess reimbursements, RTI fees, reimbursements from monitoring programmes, government grants, staff loan interest, miscellaneous receipts, penalties and interest on such receipts, subject to conditions prohibiting commercial activity, requiring unchanged activities and income character across financial years, and prescribed return filing compliance.
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