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Section 10(46) of the Income-tax Act, 1961 – Central Government notifies “Pollution Control Board, Assam” a body constituted by the Government of Assam in respect of the following specified income arising to that Board
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.... 40/2016 New Delhi, the 2nd June, 2016 S.O. 1944(E).-In exercise of the 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 Pollution Control Board, Assam, a body constituted by Government of Assam, in respect of the following specified income arising to that Board, namely:- (a) ....