Section 10(46) of the Income-tax Act, 1961 – Central Government notifies “West Bengal Pollution Control Board” for dealing with specified income

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.... powers conferred by clause (46) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies for the purposes of the said clause, the West Bengal Pollution Control Board, a body constituted by the Government of West Bengal, in respect of the following specified income arising to the Board, namely:- (a) consent fees or no objection certificate fees; (b) analys....

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....stitute of the Board where no profit element is involved and the activity is not commercial in nature; (l) fees received under the Right to Information Act, 2005 (22 of 2005) and appeal fees; (m) interest on loans and advances given to staff of the Board; (n) pollution cost or forfeiture of bank guarantee due to non-compliance; and (o) miscellaneous income including sale of old or scrap it....