Exemption from specified income U/s 10(46) of IT Act 1961 – ‘West Bengal Pollution Control Board’
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....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 AAALW0078N), a board constituted by the Government of West Bengal in respect of the following specified income arising to that body, namely: (a) consent fees or no objection certificate fees;....
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.... (k) fees collected for training conducted by the Environmental Training Institute 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....
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