Exemption for Tamil Nadu Pollution Control Board · 169/2025
CBDT notification 169/2025 · 04 Dec 2025
Official title
notification no. 169/2025 f. no. 300195/59/2024 ita i / so 5601 e
Official record
Open source pageSummary
Check the official recordWhat changed
The Central Government notifies the Tamil Nadu Pollution Control Board for the purposes of section 10 clause 46A sub-clause b of the Income-tax Act 1961. This notification applies from the assessment year 2024-25. The board must remain a body constituted under the Water (Prevention and Control of Pollution) Act 1974 and the Air (Prevention and Control of Pollution) Act 1981. The board must also continue to perform one or more purposes specified in section 10 clause 46A sub-clause a of the Income-tax Act 1961.
What you must do
- The assessee must maintain its status as a board under the Water Act 1974 and the Air Act 1981.
- The assessee must perform one or more purposes specified in section 10 clause 46A sub-clause a of the Income-tax Act.
Key dates
Document text
MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION New Delhi, the 4th December, 2025
S.O. 5601(E).— In exercise of the powers conferred by sub-clause (b) of clause (46A) of section 10 of the Income-tax Act, 1961 (43 of 1961), (hereinafter referred to as “the Income-tax Act”), the Central Government hereby notifies “Tamil Nadu Pollution Control Board” (PAN: AAALT0344G) (hereinafter referred to as “the assessee”), a board constituted under the Water (Prevention and Control of Pollution) Act, 1974 (Central Act 6 of 1974) and the Air (Prevention and Control of Pollution) Act, 1981 (Central Act 14 of 1981) by the State Government of Tamil Nadu for the purposes of the said clause.
- This notification shall be effective from the assessment year 2024-25, subject to the condition that the assessee continues to be a board constituted under the Water (Prevention and Control of Pollution) Act, 1974 (Central Act 6 of
- and the Air (Prevention and Control of Pollution) Act, 1981 (Central Act 14 of 1981) with one or more of the purposes specified in sub-clause (a) of clause (46A) of section 10 of the Income-tax Act.
[Notification No. 169/2025/F. No. 300195/59/2024-ITA-I] HARDEV SINGH, Under Secy.
Explanatory Memorandum
It is certified that no person is being adversely affected by giving retrospective effect to this notification.
Source details
- Source
- Central Board of Direct Taxes / Income Tax Department
- Type
- notification
- Published by source
- 04 Dec 2025
- Document number
- 169/2025
- Issuing division
- Central Board of Direct Taxes
- Effective date
- 01 Apr 2024
- Coverage area
- direct-tax