Exemption for Delhi Pollution Control Committee
CBDT notification 87/2026 · 16 Jul 2026
Official title
notification no. 87/2026 f.no. 300196/75/2024 ita i / so 3920 e
Official record
Open source pageSummary
Check the official recordWhat changed
The Central Board of Direct Taxes has notified the Delhi Pollution Control Committee (PAN: AADAD2584N) as an exempt body under Schedule III of the Income-tax Act, 2025. This exemption applies to specific income streams, including government grants, statutory fees, environmental penalties, and interest on surplus funds. To maintain this status, the Committee must refrain from commercial activities, file income tax returns as prescribed, and ensure its activities and income nature remain consistent. The exemption is applicable for the financial years 2026-27 to 2027-28. Failure to adhere to these conditions will result in the withdrawal of the tax exemption and the initiation of proceedings under the Act.
What you must do
- The Committee must not engage in commercial activity, must file a return of income, and must maintain the nature of its activities and specified income.
Key dates
- Applicability period
- Not dated
Document text
MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION New Delhi, the 16th July, 2026
S.O. 3920(E).— In exercise of the powers conferred by Schedule III [Table: Sl. No. 36] read with Section 11 of the Income-tax Act, 2025 (30 of 2025), (hereinafter referred to as the said Act), the Central Government hereby notifies for the purposes of the said clause, ‘Delhi Pollution Control Committee (PAN: AADAD2584N)’, a body constituted by the Central Government under section 4 of the Water (Prevention and Control of Pollution) Act, 1974 (Act No. 6 of 1974) and section 6 of the Air (Prevention and Control of Pollution) Act, 1981 (Act No. 14 of 1981), in respect of the following specified income arising to the said body namely, as follows: a. Government grants/subsidies; b. Consent fees, license fees and application fees collected under statutory mandate; c. Penalties and fines levied under environmental laws; and d. Interest earned on bank deposits/investments of surplus funds. 2. This notification shall be effective subject to the conditions that Delhi Pollution Control Committee (PAN: AADAD2584N), – a. shall not engage in any commercial activity; b. shall file return of income in accordance with the provision of clause (c)(xiii) of sub-section (9) of section 263 of the said Act, 2025; and c. its activities and the nature of the specified income shall remain unchanged throughoutthe financial years. 3. Failure to comply with the conditions specified in paragraph 2 shall result in withdrawal of exemption under Schedule III [Table: Sl. No. 36] read with section 11 and initiation of proceedings under the said Act. 4. This notification shall be applicable for tax years 2026-27 to 2027-28. [Notification No. 87/2026/F.No. 300196/75/2024-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
- 16 Jul 2026
- Document number
- 87/2026
- Issuing division
- Central Board of Direct Taxes
- Coverage area
- direct-tax