SECTION 10(46) OF THE INCOME-TAX ACT, 1961 – EXEMPTIONS – STATUTORY BODY/AUTHORITY/BOARD/COMMISSION – NOTIFIED BODY OR AUTHORITY – TAMIL NADU POLLUTION CONTROL BOARD
NOTIFICATION NO. 86/2014 [F.NO.196/26/2013-ITA.I]/SO 3259(E), DATED 23-12-2014
In exercise of the powers conferred by clause (46) of section 10 of the Income-tax Act, 1961 (43 of 1961) the Central Government hereby notifies for the purposes of the said clause, the ‘Tamil Nadu Pollution Control Board’, a body constituted by the Government of Tamil Nadu, in respect of the specified income arising to the said Board, namely:—
(a) consent fees;
(b) analysis fees or air ambient quality survey fees or noise level survey fees;
(c) vehicle emission monitoring test fees;
(d) reimbursement of the expense received from Central Pollution Control Board towards National Air Monitoring Programmes, Global Environment Monitoring System and Monitoring of Indian National Aquatic resources and like schemes;
(e) authorization fees;
(f) cess re-imbursement and cess appeal, fees;
(g) fees received for processing by State Environment Impact Assessment Authority
(h) fees collected for training conducted by the Environmental Training Institute of the Board where no profit element is involved and the activity is not commercial in nature;
(i) fees received under the Right to Information Act, 2005 (22 of 2005);
(j) public hearing fees;
(k) sale of law books where no profit element is involved and the activity is not commercial in nature;
(l) interest on loans and advances given to staff of the Board;
(m) miscellaneous income such as sale of old or scrap items, tenders fees and other matters relating thereto; and
(n) interest on deposits.
2. This notification shall be applicable for the specified income of the Tamil Nadu Pollution Control Board for the assessment years 2014-15 to 2018-19.
3. The notification shall be subject to the following conditions, namely:—
(i) the Tamil Nadu Pollution Control Board shall not engage in any commercial activity;
(ii) the activities and the nature of the specified income of ‘Tamil Nadu Pollution Control Board’ remain unchanged throughout the financial year; and
(iii) the Tamil Nadu Pollution Control Board files return of income in accordance with the provision of clause (g) of sub-section (4C) of section 139 of the said Act.
