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    <title>Exemption from specified income U/s 10(46) of IT Act 1961 – ‘West Bengal Pollution Control Board’</title>
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    <description>Notification exempts specified receipts of the West Bengal Pollution Control Board from income tax under clause (46) of section 10, listing categories such as consent and authorisation fees, monitoring and analysis fees, cess reimbursements, reimbursements under national monitoring programs, non profit sales and training fees, interest on deposits and loans to staff, public hearing and testing fees, processing and tender fees, forfeiture of bank guarantees and miscellaneous non-commercial receipts. The exemption is conditional on non-commercial activity, unchanged nature of incomes across years, and prescribed filing of income tax return, and is retrospective to assessment year 2015-16.</description>
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    <pubDate>Fri, 18 Oct 2024 00:00:00 +0530</pubDate>
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      <description>Notification exempts specified receipts of the West Bengal Pollution Control Board from income tax under clause (46) of section 10, listing categories such as consent and authorisation fees, monitoring and analysis fees, cess reimbursements, reimbursements under national monitoring programs, non profit sales and training fees, interest on deposits and loans to staff, public hearing and testing fees, processing and tender fees, forfeiture of bank guarantees and miscellaneous non-commercial receipts. The exemption is conditional on non-commercial activity, unchanged nature of incomes across years, and prescribed filing of income tax return, and is retrospective to assessment year 2015-16.</description>
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