Central Board of Direct Taxes (CBDT) issued notification no. 127/2025 dated 01.08.2025 to provide exemption u/s 10(46) to “Haryana State Pollution Control Board”, (PAN: AAAJH0446F), a Board constituted by the State Government of Haryana under the Water (Prevention and Control of Pollution) Act, 1974, in respect of the following specified income arising to that Board, namely:-
(a) Grants from State or Central Governments;
(b) Consent fee received under the Water (Prevention & Control of Pollution) Act, 1974 and Air
(Prevention & Control of Pollution) Act, 1981;
(c) Analysis fees or air ambient quality survey fees;
(d) Authorization fees;
(e) Cess reimbursement and cess appeal fees;
(f) Fees received under RTI Act, 2005;
(g) Interest on loan and advances given to staff of board;
(h) Misc. Income such as sale of old or scrap items, terms, tender fees, forfeiture of security and other matters relating thereto;
(i) Testing fees;
(j) NOC fees;
(k) Public hearing fees;
(l) Recognition fees;
(m) Interest on fixed deposit.
This notification shall be effective subject to the conditions that Haryana State Pollution Control Board-
(a) shall not engage in any commercial activity;
(b) activities and the nature of the specified income remain unchanged throughout the financial years; and
(c) shall file return of income in accordance with the provision of clause (g) of sub-section (4C) section 139 of the Income-tax Act, 1961.
This notification shall be deemed to have been apply for the Financial Year 2024-25 and shall apply with respect to the Financial Years 2025-26, 2026-27, 2027-28 and 2028-29.
Explanatory Memorandum
It is certified that no person is being adversely affected by giving retrospective effect to this notification
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