Tax exemption for Andhra Pradesh Pollution Control Board's specified income under the Income-tax Act, subject to continuing eligibility. The Central Government notifies the Andhra Pradesh Pollution Control Board as an eligible assessee under clause (46A) of section 10 of the Income-tax Act, 1961, for exemption of specified income. The notification is effective from assessment year 2027-28, subject to the Board continuing as a State Government-established Board under the Water (Prevention and Control of Pollution) Act, 1974, with one or more of the prescribed purposes.