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.