Income Tax Exemption for Haryana State Pollution Control Board · S.O. 3557(E)
CBDT notification S.O. 3557(E) · 01 Aug 2025
Official title
notification no. 127/2025 f. no. 300196/8/2025 ita i / s.o. 3557 e
Official record
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Check the official recordWhat changed
The Central Government notifies the Haryana State Pollution Control Board as an exempt entity under section 10(46) of the Income-tax Act, 1961. This exemption applies to specified income sources including government grants, consent fees, testing fees, and interest on fixed deposits. The Board must not engage in commercial activity. The Board must maintain the nature of its activities and income. The Board must file an income tax return under section 139(4C)(g) of the Act. This notification applies to the financial years 2024-25 through 2028-29.
What you must do
- The Board must file a return of income.
Key dates
- Application period
- Not dated
Who is affected
Document text
[भाग II—खण् ड 3(ii)] भारत का रािपत्र : असाधारण 3
MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION New Delhi, the 1st August, 2025
S.O. 3557(E).— In exercise of 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, “Haryana State Pollution Control Board”, (PAN: AAAJH0446F), a Board constituted by the State Government of Haryana under the Water (Prevention and Control of Pollution) Act, 1974, in respect of the following specified income arising to that Board, namely:-
- (a) Grants from State or Central Governments;
- (b) Consent fee received under the Water (Prevention & Control of Pollution) Act, 1974 and Air (Prevention & Control of Pollution) Act, 1981;
- (c) Analysis fees or air ambient quality survey fees;
- (d) Authorization fees;
- (e) Cess reimbursement and cess appeal fees;
- (f) Fees received under RTI Act, 2005;
- (g) Interest on loan and advances given to staff of board;
- (h) Misc. Income such as sale of old or scrap items, terms, tender fees, forfeiture of security and other matters relating thereto;
- (i) Testing fees;
- (j) NOC fees;
- (k) Public hearing fees;
- (l) Recognition fees;
- (m) Interest on fixed deposit.
- This notification shall be effective subject to the conditions that Haryana State Pollution Control Board-
- (a) shall not engage in any commercial activity;
- (b) activities and the nature of the specified income remain unchanged throughout the financial years; and
- (c) shall file return of income in accordance with the provision of clause (g) of sub-section (4C) section 139 of the Income-tax Act, 1961.
- This notification shall be deemed to have been apply for the Financial Year 2024-25 and shall apply with respect to the Financial Years 2025-26, 2026-27, 2027-28 and 2028-29.
[Notification No. 127 /2025/F. No. 300196/8/2025-ITA-I] MEENAKSHI SINGH, Dy. Secy.
Explanatory Memorandum
It is certified that no person is being adversely affected by giving retrospective effect to this notification.
Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064 and Published by the Controller of Publications, Delhi-110054.
Source details
- Source
- Central Board of Direct Taxes / Income Tax Department
- Type
- notification
- Published by source
- 01 Aug 2025
- Document number
- S.O. 3557(E)
- Issuing division
- Central Board of Direct Taxes
- Coverage area
- direct-tax