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<h1>Tax exemption notification for Andhra Pradesh Pollution Control Board under the Income-tax Act, subject to continuing eligibility conditions.</h1> Tax exemption is notified for the Andhra Pradesh Pollution Control Board under clause (46A) of section 10 of the Income-tax Act, 1961. The notification applies from assessment year 2027-28, subject to the Board continuing to be established by the State Government of Andhra Pradesh under the Water (Prevention and Control of Pollution) Act, 1974, and continuing to have one or more of the purposes specified in sub-clause (a) of clause (46A) of section 10.
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