The Central Board of Direct Taxes (CBDT) has notified the Andhra Pradesh Pollution Control Board eligible for income tax exemption under section 10(46) of the Income Tax Act, 1961.
Under section 10(46), any specified income arising to any notified body/authority/Board/ Trust/Commission (or a class thereof) which has been established or constituted by or under a Central, State, or Provincial Act, or has been constituted by the Government or a State Government with the object of regulating or administering any activity for the benefit of the general public and is not engaged in any commercial activity and is notified by the Central Government in the Official Gazette for the purposes of this clause is exempt from tax.
As per the notification issued on 24th August 2022, the Andhra Pradesh Pollution Control Board (PAN AAAJA1610Q), a Board constituted by the State Government of Andhra Pradesh in respect of the following specified income arising to that Board, namely:-
(a) consent fee received under the Water (Prevention and Control of Pollution) Act, 1974 (6 of 1974) and Air (Prevention and Control of Pollution) Act, 1981 (14 of 1981);
(b) analysis fees or air ambient quality survey fees or noise level survey fees;
(c) reimbursement of the expense received from Central Pollution Control Board towards National Water Quality Monitoring Programme and National Air Quality Monitoring Programme like Schemes;
(d) biomedical authorization fees;
(e) cess reimbursement and cess appeal fees;
(f) grants from State or Central Government;
(g) fees received under the Right to Information Act, 2005 (22 of 2005);
(h) sale of law books where no profit element is involved and the activity is not commercial in nature;
(i) interest on loans and advances given to the staff of the Board;
(j) miscellaneous income like sale of old scrap items, tender fees; and (k) Interest earned on (a) to (j) above
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