The Ministry of Finance, Department of Revenue, Central Board of Direct Taxes, has issued a notification, S.O. 1826(E), dated April 22, 2025, concerning the “National Mission for Clean Ganga” (PAN: AABAN3769K). This notification, issued in exercise of the powers conferred by sub-clause (b) of clause (46A) of section 10 of the Income-tax Act, 1961, formally notifies the National Mission for Clean Ganga as an assessee for the purposes of the said clause. The National Mission for Clean Ganga is identified as an authority constituted under the Environment (Protection) Act, 1986 (No. 29 of 1986). This notification essentially grants the National Mission for Clean Ganga an exemption from income tax under the specified section of the Income-tax Act.
The effect of this notification is applicable from the assessment year 2024-25 onwards. However, this tax exemption is subject to a specific condition. The National Mission for Clean Ganga must continue to be an authority constituted under the Environment (Protection) Act, 1986, and must also continue to operate with one or more of the purposes specified in sub-clause (a) of clause (46A) of section 10 of the Income-tax Act. This implies that the tax-exempt status is contingent upon the continued adherence to its foundational structure and operational objectives as defined within the legal framework. The notification, bearing file number F. No. 300195/61/2024-ITA-I, is officially communicated by Ashwani Kumar, Under Secretary. This action by the Central Government provides a specific tax treatment to the National Mission for Clean Ganga, recognizing its role and objectives under the relevant environmental legislation.
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
Notification No. 37/2025- Income Tax | Dated: 22nd April, 2025
S.O. 1826(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 “National Mission for Clean Ganga” (PAN:AABAN3769K) (hereinafter referred to as “the assessee”), an authority constituted under the Environment (Protection) Act, 1986 (No.29 of 1986), for the purposes of the said clause.
2. This notification shall be effective from the assessment year 2024-25, subject to the condition that the assessee continues to be an authority constituted under the Environment (Protection) Act, 1986 (No.29 of 1986), 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. 37/2025/F. No. 300195/61/2024-ITA-I]
ASHWANI KUMAR, Under Secy.
