Tax exemption for pollution control board confirmed under income tax provision, effective from the stated assessment year subject to statutory purpose condition. Notification identifies the Uttarakhand Pollution Control Board (PAN: AAALU0160D) as an exempt entity under the income-tax provision corresponding to clause (46A) of section 10, effective from the stated assessment year, conditional on the Board remaining constituted under the Air and Water Pollution Acts and continuing to have one or more of the purposes specified in sub-clause (a) of clause (46A). The explanatory memorandum states no person is adversely affected by retrospective effect.
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Tax exemption for pollution control board confirmed under income tax provision, effective from the stated assessment year subject to statutory purpose condition.
Notification identifies the Uttarakhand Pollution Control Board (PAN: AAALU0160D) as an exempt entity under the income-tax provision corresponding to clause (46A) of section 10, effective from the stated assessment year, conditional on the Board remaining constituted under the Air and Water Pollution Acts and continuing to have one or more of the purposes specified in sub-clause (a) of clause (46A). The explanatory memorandum states no person is adversely affected by retrospective effect.
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