Central Board of Direct Taxes (CBDT) issued notification no. 36/2026 dated 27.03.2026 to provide exemption u/s 10(46A)(b) of the Income-tax Act, 1961 (43 of 1961) to “Andhra Pradesh Pollution Control Board” (PAN: AAAJA1610Q), a Board established by the State Government of Andhra Pradesh under the Water (Prevention and Control of Pollution) Act, 1974, for the purposes of the said clause.
This notification shall be effective from the assessment year 2027-28, subject to the condition that the assessee continues to be a Board established by the State Government of Andhra Pradesh under section 4 of the Water (Prevention and Control of Pollution) Act, 1974, with one or more of the purposes specified in sub-clause (a) of clause (46A) of section 10 of the Income-tax Act.
Share this content: