Notification no. 37/2025 dated 22.04.2025- Income tax

Central Board of Direct Taxes (CBDT) issued notification no. 37/2025 dated 22.04.2025 to notify “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 sub-clause (b) of clause (46A) of section 10 of the Income-tax Act, 1961 (43 of 1961).

2. 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.