State Pollution Control Board, Odisha receives tax exemption on specified income under section 10(46), subject to non commercial and filing conditions. Notification grants tax exemption under section 10(46) to State Pollution Control Board, Odisha for specified income including statutory consent and authorization fees, penalties and levies, grants in aid (including as nodal agency), contributions for environmental studies, miscellaneous statutory receipts and related interest, subject to conditions that the Board shall not engage in commercial activity, that activities and nature of income remain unchanged, and that the Board files returns as required under the relevant provision of section 139(4C); the notification applies retrospectively to specified financial years and for subsequent listed years.
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Provisions expressly mentioned in the judgment/order text.
State Pollution Control Board, Odisha receives tax exemption on specified income under section 10(46), subject to non commercial and filing conditions.
Notification grants tax exemption under section 10(46) to State Pollution Control Board, Odisha for specified income including statutory consent and authorization fees, penalties and levies, grants in aid (including as nodal agency), contributions for environmental studies, miscellaneous statutory receipts and related interest, subject to conditions that the Board shall not engage in commercial activity, that activities and nature of income remain unchanged, and that the Board files returns as required under the relevant provision of section 139(4C); the notification applies retrospectively to specified financial years and for subsequent listed years.
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