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<h1>Central Government Recognizes M.P. Water Pollution Board Under Section 10(23C) of Income-tax Act, Effective 1976-77</h1> The Central Government has issued Notification No. S.O.3452, dated June 25, 1977, under clause (iv) of sub-section (23C) of section 10 of the Income-tax Act, 1961. This notification declares the M.P. State Prevention & Control of Water Pollution Board of Bhopal as a recognized entity for the purposes of the specified section, effective from the assessment year 1976-77.