Notification of Andhra Pradesh Pollution Control Board under Section 10(46A) of the Income-tax Act · 36/2026
CBDT notification 36/2026 · 27 Mar 2026
Official title
notification no. 36/2026 f. no. 300195/37/2025 ita i / so 1624 e
Official record
Open source pageSummary
Check the official recordWhat changed
The Central Government has notified the Andhra Pradesh Pollution Control Board as a body for the purposes of sub-clause (b) of clause (46A) of section 10 of the Income-tax Act, 1961. This notification grants the Board tax-exempt status under the specified provision, effective from the assessment year 2027-28. The exemption is conditional upon the Board maintaining its status as an entity established by the State Government of Andhra Pradesh under section 4 of the Water (Prevention and Control of Pollution) Act, 1974, and continuing to fulfill the purposes outlined in sub-clause (a) of clause (46A) of section 10 of the Income-tax Act.
What you must do
- Maintain status as a Board established by the State Government of Andhra Pradesh under section 4 of the Water (Prevention and Control of Pollution) Act, 1974.
Key dates
- Effective from
- 01 Apr 2027
Document text
MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION
New Delhi, the 27th March, 2026
S.O. 1624(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 “Andhra Pradesh Pollution Control Board” (PAN: AAAJA1610Q) (hereinafter referred to as “the assessee”), a Board established by the State Government of Andhra Pradesh under the Water (Prevention and Control of Pollution) Act, 1974, for the purposes of the said clause.
- This notification shall be effective from the assessment year 2027-28, subject to the condition that the assessee continues to be a Board established by the State Government of Andhra Pradesh under section 4 of the Water (Prevention and Control of Pollution) Act, 1974, 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. 36 /2026/F. No. 300195/37/2025-ITA-I]
HARDEV SINGH, Under Secy.
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
- 27 Mar 2026
- Document number
- 36/2026
- Issuing division
- Central Board of Direct Taxes
- Effective date
- 01 Apr 2027
- Coverage area
- direct-tax