Notification for National Mission for Clean Ganga Tax Exemption · S.O. 1826(E)
CBDT notification S.O. 1826(E) · 22 Apr 2025
Official title
notification no. 37/2025 f. no. 300195/61/2024 ita i / so 1826 e
Official record
Open source pageSummary
Check the official recordWhat changed
The Central Government notifies the National Mission for Clean Ganga as an authority for the purposes of section 10 clause 46A of the Income-tax Act. This notification applies from the assessment year 2024-25. The assessee must remain an authority under the Environment Protection Act 1986. The assessee must also maintain one or more purposes specified in section 10 clause 46A sub-clause a of the Income-tax Act.
What you must do
- The assessee must maintain its status as an authority under the Environment Protection Act 1986.
- The assessee must perform one or more purposes specified in section 10 clause 46A sub-clause a of the Income-tax Act.
Key dates
- Effective from
Document text
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(ii)]
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION
New Delhi, the 22nd April, 2025
S.O. 1826(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 the “National Mission for Clean Ganga” (PAN:AABAN3769K) (hereinafter referred to as “the assessee”), an authority constituted under the Environment (Protection) Act, 1986 (No.29 of 1986), 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 an authority constituted under the Environment (Protection) Act, 1986 (No.29 of 1986), 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. 37/2025/F. No. 300195/61/2024-ITA-I]
ASHWANI KUMAR, 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
- 22 Apr 2025
- Document number
- S.O. 1826(E)
- Issuing division
- Central Board of Direct Taxes
- Effective date
- 01 Apr 2024
- Coverage area
- direct-tax