**Summary:**
This notification, S.O. 4523(E), issued by the Ministry of Finance, Department of Revenue, Central Board of Direct Taxes on October 29, 2021, grants an exemption under clause (46) of Section 10 of the Income-tax Act, 1961 to the Chandigarh Pollution Control Committee (PAN AAATC6094L).
The exemption applies to the following specified income of the Committee:
* Grant-in-aid from CPCB New Delhi
* Grant-in-aid received from the Union Territory of Chandigarh Administration
* Consent fees
* Environment Compensation and penalties
* Bio-medical waste authorization fees
* Bank guarantee forfeiture
* Reimbursement of NAMP Project Expenses CPCB
* Stack, Analysis, Water air testing fees
* Water cess receipts
* Interest income earned on a to i above.
The notification is subject to the following conditions:
* The Committee shall not engage in any commercial activity.
* The Committee's activities and the nature of the specified income shall remain unchanged throughout the financial years.
* The Committee shall file a return of income in accordance with the provision of clause (g) of subsection (4C) of section 139 of the Income-tax Act, 1961.
This notification is deemed to have been applied for the period from June 1, 2020, to March 31, 2021, for the financial year 2020-2021 and shall apply for the financial years 2021-2022, 2022-2023, 2023-2024, and 2024-2025.
The notification number is 125/2021, F. No. 30019635/2018-ITAI, and it was issued by Sourabh Jain, Under Secretary.
Key Entities Referenced
Income-tax Act, 1961: The primary legislation governing income tax in India, referenced in the context of exemptions and return filing.
Central Board of Direct Taxes: The governmental body under the Department of Revenue, Ministry of Finance, responsible for direct tax administration.
Chandigarh Pollution Control Committee: A body constituted under environmental protection acts, receiving notification for income tax exemption.
Water Prevention and Control of Pollution Act, 1974: An environmental law under which the Chandigarh Pollution Control Committee is constituted.
Air Prevention and Control of Pollution Act, 1981: Another environmental law under which the Chandigarh Pollution Control Committee is constituted.
Union Territory of Chandigarh Administration: The administrative body of the Union Territory of Chandigarh, providing grant-in-aid to the Chandigarh Pollution Control Committee.
CPCB New Delhi: Central Pollution Control Board, located in New Delhi. Provides grant-in-aid and is associated with NAMP project expenses.
New Delhi: The location of the Ministry of Finance and CPCB.
रजजस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99
सी.जी.-डी.एल.-अ.-29102021-230816
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असाधारण
EXTRAORDINARY
भाग II—खण् ड 3—उप-खण्ड (ii)
PART II—Section 3—Sub-section (ii)
प्राजधकार स ेप्रकाजित
PUBLISHED BY AUTHORITY
स.ं 4162] नई ददल्ली, िुक्रिार, अक्त बू र 29, 2021/कार्ततक 7, 1943
No. 4162] NEW DELHI, FRIDAY, OCTOBER 29, 2021/KARTIKA 7, 1943
जित्त मत्रं ालय
(राजस्ट्ि जिभाग)
(केंद्रीय प्रत्यक्ष कर बोडड)
अजधसचू ना
नई ददल्ली, 29 अक्त ूबर, 2021
का.आ. 4523(अ).—केंद्रीय सरकार, आयकर अजधजनयम, 1961 (1961 का 43) की धारा 10 के खंड (46) द्वारा प्रदत्त िजियों का प्रयोग
करते हुए, एतद्द्वारा ‘चण्डीगढ़ प्रदषू ण जनयंत्रण सजमजत’ (पैन AAATC6094L), जल (प्रदषू ण रोकथाम एिं जनयंत्रण) अजधजनयम 1974 (1974
की अजधजनयम संख्या 6) की धारा 4, खण्ड (4) तथा िायु (प्रदषू ण की रोकथाम एिं जनयंत्रण) अजधजनयम, 1981 (1981 की अजधजनयम संख्या 14)
की धारा 6 के अधीन गठठत एक जनकाय को उद्भूत होने िाली जनम्नजलजखत जिजनर्ददष्ट आय के संबंध में उि खण्ड के प्रयोजनाथड अजधसूजचत करती ह,ै
नामत:
(क) सीपीसीबी नई ददल्ली से प्राप्त सहायता अनुदान;
(ख) केंद्र िाजसत प्रदेि चंडीगढ़ प्रबंधन से प्राप्त सहायता अनुदान;
(ग) स्ट्िीकृजत िुल्क;
(घ) पयाडिरण मुआिजा एिं दण्ड;
(ड़) जैजिक जचदकत्सा अपजिष्ट प्राजधकार िुल्क;
(च) बैंक गारन्टी दण्ड;
(छ) एनएएमपी पठरयोजना खचों (सीपीसीबी) की प्रजतपूर्तत;
6278 GI/2021 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
(ज) स्ट्टैक जिश्लेषण, जल एिं िायु परीक्षण िुल्क;
(झ) जल उपकर प्राजप्तयााँ;
(ञ) उपरोि (क) से (झ) में अर्तजत ब्याज आय;
2. यह अजधसूचना इन ितों के अधीन प्रभािी होगी दक ‘’चण्डीगढ़ प्रदषू ण जनयत्रं ण सजमजत’-
(क) दकसी भी व्यािसाजयक गजतजिजध में िाजमल नहीं होगा;
(ख) जिजनर्ददष्ट आय की प्रकृजत और कायडकलाप, जित्तीय िषों के दौरान अपठरिर्ततत रहगें े; और
(ग) आयकर अजधजनयम, 1961 की धारा 139 की उपधारा (4ग) के खंड (छ) के प्रािधान के अनुसार आय की जििरणी दायर करेगा।
3. यह अजधसूचना जित्त िषड 2020-21 में, 01-06-2020 से 31-03-2021 की अिजध के जलए लाग ूकी गई समझी जाएगी एि ंजित्तीय िषों
2021-2022, 2022-2023, 2023-2024 एि ं2024-2025 के जलए लाग ूहोगी।
[अजधसूचना सं. 125 /2021/फा. सं. 300196/35/2018-आईटीए-I]
सौरभ जैन, अिर सजचि
व्याख्यात्मक ज्ञापन
यह प्रमाजणत दकया जाता ह ैदक इस अजधसूचना को पूिडव्यापी प्रभाि देने से दकसी भी व्यजि पर प्रजतकूल प्रभाि नहीं पड़ रहा ह।ै
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION
New Delhi, the 29th October, 2021
S.O. 4523(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,
‘Chandigarh Pollution Control Committee’ (PAN AAATC6094L), a body constituted under Section 4,
clause (4) of the Water (Prevention and Control of Pollution) Act, 1974 (Act No.6 of 1974) and Section 6
of the Air (Prevention and Control of Pollution) Act, 1981 (Act No.14 of 1981), in respect of the following
specified income arising to that body, namely:-
(a) Grant-in-aid from CPCB New Delhi;
(b) Grant-in-aid received from the Union Territory of Chandigarh Administration;
(c) Consent fees;
(d) Environment Compensation and penalties;
(e) Bio medical waste authorization fees;
(f) Bank guarantee forfeiture;
(g) Reimbursement of NAMP Project Expenses (CPCB);
(h) Stack, Analysis, Water & air testing fees;
(i) Water cess receipts;
(j) Interest income earned on (a) to (i) above.[भाग II—खण् ड 3(ii)] भारत का राजपत्र : असाधारण 3
2. This notification shall be effective subject to the conditions that Chandigarh Pollution Control
Committee,-
(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) of section 139 of the Income-tax Act, 1961.
3. This notification shall be deemed to have been applied for the period from 01-06-2020 to 31-03-
2021 in the financial year 2020-2021 and shall apply for the financial years 2021-2022, 2022-2023, 2023-
2024 and 2024-2025.
[Notification No. 125 /2021/F. No. 300196/35/2018-ITA-I]
SOURABH JAIN, Under Secy.
Explanatory Memorandum
It is certified that no person is being adversely affected by giving retrospective effect to this notification.
Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064
and Published by the Controller of Publications, Delhi-110054.