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    <title>Tax Exemption on Specified Income of &quot;Andhra Pradesh Pollution Control Board&quot; U/s 10(46A) of Income-tax Act, 1961</title>
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    <description>The Central Government notifies the Andhra Pradesh Pollution Control Board as an eligible assessee under clause (46A) of section 10 of the Income-tax Act, 1961, for exemption of specified income. The notification is effective from assessment year 2027-28, subject to the Board continuing as a State Government-established Board under the Water (Prevention and Control of Pollution) Act, 1974, with one or more of the prescribed purposes.</description>
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