The Ministry of Finance, Department of Revenue, through the Central Board of Direct Taxes, has issued a notification dated August 7, 2025, to grant income tax exemption to the Uttarakhand Pollution Control Board (PAN: AAALU0160D). This exemption is effective from the assessment year 2025-2026. The notification, numbered 130/2025, exercises powers under sub-clause (b) of clause (46A) of section 10 of the Income-tax Act, 1961. The exemption is conditional, requiring the board to maintain its status as a statutory body established under the Air (Prevention & Control of Pollution) Act, 1981, and the Water (Prevention & Control of Pollution) Act, 1974. The notification includes an explanatory memorandum certifying that no individual is adversely affected by its retrospective effect. This measure officially recognizes the board for income tax purposes, aligning with the provisions for specific statutory bodies.
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES))
Notification No. 130/2025-Income Tax |Dated : 7th August, 2025
S.O. 3627(E).— In exercise of the powers conferred by sub-clause (b) of clause (46A) of section 10 of the Income-tax Act, 1961 (43 of 1961), (hereinafter referred to as “the Income-tax Act”), the Central Government hereby notifies the “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), for the purposes of the said clause.
2. 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.
[Notification No. 130 /2025/F. No. 300195/34/2024-ITA-I(Part)]
MEENAKSHI SINGH, Dy. Secy.
Explanatory Memorandum
It is certified that no person is being adversely affected by giving retrospective effect to this notification
