The Central Government has issued a notification through the Ministry of Finance, granting income tax exemption to the Haryana State Pollution Control Board for specific income sources. This exemption, made under clause (46) of section 10 of the Income-tax Act, 1961, applies to various types of income including grants from state and central governments, consent and authorization fees, analysis and testing fees, fees under the RTI Act, and interest on fixed deposits. The notification is effective for a period covering the financial years 2024-25 through 2028-29. However, the exemption is conditional. The Haryana State Pollution Control Board must not engage in any commercial activity, its activities and specified income must remain consistent, and it is required to file its income tax returns as per the provisions of the Income-tax Act. The notification confirms that no person will be adversely affected by its retrospective application from the financial year 2024-25.
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
Notification No. 127/2025-Income Tax | Dated: 1st August, 2025
S.O. 3557(E).— 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, “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) 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.
2. 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.
3. 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.
[Notification No. 127 /2025/F. No. 300196/8/2025-ITA-I]
MEENAKSHI SINGH, Dy. Secy.
Explanatory Memorandum
It is certified that no person is being adversely affected by giving retrospective effect to this notification.
