U/s 10(46) of the Income-tax Act, 1961 Central Government notifies ‘Tamil Nadu Pollution Control board’, a Board constituted by the State Government of Tamil Nadu, in respect of the specified income arising to the said Board

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....N NO. 58/2018 New Delhi, the 26th September, 2018 S.O. 4985(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, 'Tamil Nadu Pollution Control board', a Board constituted by the State Government of Tamil Nadu, in respect of the following specified income arising t....

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....ved and the activity is not commercial in nature; (j) Interest on loans and advances given to staff of the Board; (k) Miscellaneous income such as sale of old or scrap items, tenders fees and other matters relating thereto; and (l) Interest on deposits. 2. This notification shall be effective subject to the conditions that 'Tamil Nadu Pollution Control board, Chennai - (a) shall not engage i....