MINISTRY OF FINANCE

(Department of Revenue)

(CENTRAL BOARD OF DIRECT TAXES)

NOTIFICATION NO. 89/2017

New Delhi, the 27th October, 2017

S.O. 3442E).- 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, Madhya Pradesh Pollution Control Board, a Board constituted by Government of Madhya Pradesh, in respect of the following specified income arising to that Board, namely:-

(a) consent fee or no objection certificate fees under the Water and Air Act;

(b) renewal of consent issued fees;

(c) analysis fees on air quality and water quality or noise level survey fees;

(d) authorization fees;

(e) cess re-imbursement and cess appeal fees;

(f) reimbursement of the expenses received from the Central Pollution Control Board towards National Air Monitoring Program, the monitoring of Indian National Aquatic resources and like schemes;

(g) sale of books relating to environmental law, regulations, important judicial orders and environmental issues where no profit element is involved and the activity is not commercial nature;

(h) interest on deposits;

(i) public hearing fees;

(j) vehicle emission monitoring test fees;

(k) fees received for processing by State Environmental Impact Assessment Authority;

(l) 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;

(m) fees received under the Right to Information Act, 2005 (22 of 2005) and appeal fees;

(n) pollution cost or forfeiture or bank guarantee due to non-compliance; and

(o) income from sale of old or scrap items, tender fees.

2. This notification shall be effective subject to the conditions that Madhya Pradesh Pollution Control Board,-

(a) shall not engage in any commercial activity;

(b) activities and the nature of the specified income shall 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 applied for the Financial Year 2016-2017 and shall apply with respect to the Financial Years 2017-2018, 2018-2019, 2019-2020 and 2020-2021.

[F. No. 300196/30/2017-ITA-I]

DEEPSHIKHA SHARMA, Director

Explanatory Memorandum: It is certified that no person is being adversely affected by giving retrospective effect to this notification.

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