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    <title>Section 10(46) of the Income-tax Act, 1961 – Central Government notifies “West Bengal Pollution Control Board” for dealing with specified income</title>
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    <description>The Central Government notifies the West Bengal Pollution Control Board so certain categories of receipts are treated as specified income, including consent and analysis fees, authorisation and public hearing fees, cess reimbursements, scheme reimbursements, sale of non profit books, RTI and training fees, interest on deposits and loans, pollution costs and miscellaneous non profit receipts. Conditions: no commercial activity, unchanged nature of activities and income, and prescribed return filing. Applicability: financial years 2015-2016 to 2019-2020.</description>
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