Central Board of Direct Taxes (CBDT) issued notification no. 130/2025 dated 07.08.2025 to provide Exemption u/s 10(46A)(b) to “Uttarakhand Pollution Control Board” (PAN:AAALU0160D) (hereinafter referred to as “the assessee”), a Board constituted under the (i) The Air (Prevention & Control of Pollution) Act, 1981 (Act No.14 of 1981) and (ii) Water (Prevention & Control of Pollution) Act, 1974 (Act No.6 of 1974)
This notification shall be effective from the assessment year 2025-2026, subject to the condition that the assessee continues to be a board constituted under the (i) The Air (Prevention & Control of Pollution) Act, 1981 (Act No.14 of 1981) and (ii) Water (Prevention & Control of Pollution) Act, 1974 (Act No.6 of 1974), with one or more of the purposes specified in sub-clause (a) of clause (46A) of section 10 of the Income-tax Act.
Explanatory Memorandum
It is certified that no person is being adversely affected by giving retrospective effect to this notification
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