Telangana State Pollution Control Board Exempted From Income Tax: CBDT
Telangana State Pollution Control Board Exempted From Income Tax: CBDT
The Central Board of Direct of Taxes (CBDT) has notified that the Telangana State Pollution Control Board is exempted from income tax under clause (46) of section 10 of the Income-tax Act, 1961.
This notification shall be deemed to have been applied for financial years 2021-22, 2022-23, 2023-24, 2024- shall also apply with respect to the financial year 2025-26.
In exercise of the powers conferred by clause (46) of section 10 of the Income-tax Act, 1961, the Central Government notified that the ‘Telangana State Pollution Control Board’, a Board constituted by the State Government of Telangana under Water (Prevention and Control of Pollution) Act, 1974, shall be exempted from income tax in respect of the specified income.
The Telangana State Pollution Control Board shall not be liable to pay income tax on these income:
Firstly, the consent fees received under the Water (Prevention & Control of Pollution) Act, 1974 (6 of 1974) and Air (Prevention & Control of Pollution) Act, 1981.
Secondly, analysis fees or air ambient quality survey fees or noise level survey fees.
Thirdly, reimbursement of the expense received from Central Pollution Control Board towards National Water Quality Monitoring Programme and National Air Quality Monitoring Programme like schemes.
Fourthly, no income tax will be payable on authorisation fees, cess reimbursement and cess appeal fees; grants from State or Central Governments;, fees received under the Right to Information Act, 2005 (22 of 2005);, interest on loans and advances given to staff ; miscellaneous income like tenders fees etc.; penalties for non-compliance and invoking of Bank Guarantees; and interest earned.
This notification shall be effective subject to the conditions that Telangana State Pollution Control Board shall not engage in any commercial activity; activities and the nature of the specified income shall remain unchanged throughout the financial years; and shall file return of income in accordance with the provision of clause (g) of sub-section (4C) of section 139 of the Income-tax Act, 1961.
Notification Details
Notification No. 47 /2025
Date: 13th May, 2025
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Mariya is the Senior Editor at JurisHour. She has 5+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started as a freelance tax reporter in the leading online legal news companies like LiveLaw & Taxscan.
