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    <title>Exemption from specified income U/s 10(46) – ‘West Bengal Pollution Control Board’ notified</title>
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    <description>Notification under clause (46) of section 10 exempts specified West Bengal Pollution Control Board receipts-prescribed fees, certain reimbursements, non commercial sale of environmental books, pollution costs/forfeitures, miscellaneous non profit receipts, and interest on deposits and staff advances-subject to conditions that the Board not engage in commercial activity, that the activities and income types remain unchanged, and that returns be filed per clause (g) of sub section (4C) of section 139; the notification applies retrospectively to assessment years 2021 2022 to 2023 2024.</description>
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