Tamil Nadu Pollution Control Board tax exemption under section 10(46A) applies from AY 2024-25 subject to specified purposes. Notification declares Tamil Nadu Pollution Control Board eligible for tax exemption under sub clause (b) of clause (46A) of section 10 of the Income tax Act, identifying the Board by PAN and noting its constitution under the Water and Air Pollution Control Acts. The exemption is effective from assessment year 2024 25, conditional on the Board continuing to be constituted under those Acts and performing one or more purposes specified in sub clause (a) of clause (46A).
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Tamil Nadu Pollution Control Board tax exemption under section 10(46A) applies from AY 2024-25 subject to specified purposes.
Notification declares Tamil Nadu Pollution Control Board eligible for tax exemption under sub clause (b) of clause (46A) of section 10 of the Income tax Act, identifying the Board by PAN and noting its constitution under the Water and Air Pollution Control Acts. The exemption is effective from assessment year 2024 25, conditional on the Board continuing to be constituted under those Acts and performing one or more purposes specified in sub clause (a) of clause (46A).
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