Income-tax exemption for pollution control income applies subject to non-commercial operations, return filing, and continuity of specified activities. Income-tax exemption is notified for the Delhi Pollution Control Committee in respect of government grants or subsidies, statutory consent, licence and application fees, environmental penalties and fines, and interest on surplus-fund deposits or investments. The exemption applies for tax years 2026-27 and 2027-28, subject to no commercial activity, prescribed return filing, and no change in the Committee's activities or specified income. Non-compliance results in withdrawal of exemption and initiation of proceedings under the Act.