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    <title>U/s 10(46) of the Income-tax Act, 1961 Central Government notifies State Pollution Control Board, Odisha, a board established by the Government of Odisha, in respect of the specified income arising to that board</title>
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    <description>Central government notifies State Pollution Control Board, Odisha that specified receipts-statutory consent fees, central share of water cess, penalties and levies, grants in aid from central and state governments (including as nodal agency), interest, and contributions for environmental research-are recognised as specified income for tax exemption, subject to conditions that the board shall not engage in commercial activity, shall maintain unchanged activities and income character, and shall file returns in accordance with the prescribed return-filing provision; the notification is applied retrospectively to earlier fiscal years and prospectively to specified later years.</description>
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