Exemption from specified income U/s 10(46) – ‘West Bengal Pollution Control Board’ notified

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....f 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, 'West Bengal Pollution Control Board' (PAN: AAALW0078B), a Board established by the State Government of West Bengal, in respect of the following income arising to that Board, namely:- (a) fees which includes the following....

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....(c) sale of books relating to environmental law, regulations, important judicial orders and environmental issues where no profit element is involved and the activity is not commercial in nature; (d) pollution cost or forfeiture of bank guarantee due to non-compliance; (e) miscellaneous income including sale of old or scrap items, and other matters relating thereto, where no profi....