The Central Government has notified the Telangana Pollution Control Board (PAN: AAAGT0080Q) for the purposes of Schedule VII [Table: Sl. No. 42] read with Section 11 of the Income-tax Act, 2025.
The notification has been issued by the Central Board of Direct Taxes (CBDT) through Notification No. 77/2026 [S.O. 3655(E)], dated 6 July 2026, in exercise of the powers conferred under the Income-tax Act, 2025.
The Telangana Pollution Control Board has been notified as a Board constituted under the Water (Prevention and Control of Pollution) Act, 1974 and the Air (Prevention and Control of Pollution) Act, 1981, for the purposes specified under the relevant entry of Schedule VII to the Income-tax Act, 2025.
The notification will be effective from Tax Year 2026-27, subject to the condition that the Board continues to remain constituted under the aforesaid pollution control laws and continues to carry out one or more of the purposes specified in Schedule VII [Table: Sl. No. 42] of the Income-tax Act, 2025.
The notification provides statutory recognition to the Telangana Pollution Control Board under the new Income-tax framework, subject to continued compliance with the prescribed legal and functional conditions.
The Notification can be accessed at: https://a2ztaxcorp.net/wp-content/uploads/2026/07/CBDT-Notification-No.-77-2026.pdf
