The CBDT issued Notification No. 119/2025 dated July 18, 2025, grants tax exemption under clause (46) of section 10 of the Income-tax Act, 1961, to Andhra Pradesh Pollution Control Board (PAN: AAAJA1610Q).
This exemption applies to specific categories of income, including:
- Consent fees under the Water and Air (Prevention & Control of Pollution) Acts
- Fees for analysis, air ambient quality surveys, and noise level surveys
- Reimbursements from the Central Pollution Control Board for environmental monitoring programmes
- Bio-medical authorization fees, cess reimbursements, and appeal fees
- Grants from State or Central Governments
- RTI Act-related fees
- Non-commercial sale of law books
- Interest from staff loans and advances
- Miscellaneous income such as sale of scrap, tender fees, etc.
- Interest earned from the above sources
The exemption is conditional upon the Board:
(a) Not engaging in commercial activities
(b) Maintaining the same nature of income and activities during the applicable financial years
(c) Filing income tax returns under Section 139(4C)(g)
The notification is retrospectively applicable from Assessment Year (AY) 2022-23 to AY 2026-27, covering financial years 2021-22 to 2025-26.
The Notification can be accessed at: https://a2ztaxcorp.net/wp-content/uploads/2025/07/Andhra-Pradesh-Pollution-Control-Board.pdf
