Executive Summary:
This notification, issued by the Central Board of Direct Taxes, concerns the income tax exemption for the Tamil Nadu Pollution Control Board. It specifies the types of income that are exempt under Section 10(46) of the Income-tax Act, 1961, subject to certain conditions. The notification is effective for the assessment years 2019-20 through 2023-24.
Key Points / Main Content:
* **Exemption Notification:**
* The Central Government notifies the Tamil Nadu Pollution Control Board for income tax exemption under Section 10(46) of the Income-tax Act, 1961.
* **Exempted Income Types:**
* Consent fees
* Analysis fees (air ambient quality, noise level surveys)
* Reimbursements from Central Pollution Control Board for monitoring programs
* Authorization fees for Bio-Medical Waste Management
* Cess reimbursement and cess appeal fees
* Training fees from the Environment Training Institute (non-profit, non-commercial)
* Fees received under the Right to Information Act, 2005
* Public hearing fees
* Sale of law books (non-profit, non-commercial)
* Interest on staff loans and advances
* Miscellaneous income (sale of scrap, tender fees)
* Interest on deposits
* **Conditions for Exemption:**
* The Board must not engage in any commercial activity.
* The activities and the nature of specified income must remain unchanged throughout the financial years.
* The Board must file a return of income as per Section 139(4C)(g) of the Income-tax Act, 1961.
* **Applicability:**
* This notification applies to the assessment years 2019-20, 2020-21, 2021-22, 2022-23 and 2023-24.
Impact Analysis:
Tamil Nadu Pollution Control Board:
* Impact: The Board benefits from income tax exemption on specified income, reducing its tax burden and potentially freeing up resources.
* Action Required: The Board must ensure compliance with the conditions set forth in the notification, including refraining from commercial activities, maintaining consistency in income types, and filing income tax returns as required.
Central Board of Direct Taxes:
* Impact: Responsible for implementing and overseeing the execution of the notification.
* Action Required: Ensure the notification is properly enforced and that the Tamil Nadu Pollution Control Board adheres to the specified conditions for exemption.
Key Entities Referenced
Income-tax Act, 1961: A central government act of India referenced for legal provisions related to income tax.
Central Board of Direct Taxes: A department under the Ministry of Finance responsible for direct tax administration in India.
Tamil Nadu Pollution Control Board: A board constituted by the State Government of Tamil Nadu, responsible for pollution control.
Central Pollution Control Board: Referenced as providing expense reimbursement to the Tamil Nadu Pollution Control Board for environmental monitoring programs.
New Delhi: The city in India where the notification was issued.
Chennai, Tamil Nadu: The city in Tamil Nadu where the Tamil Nadu Pollution Control Board is located.
Right to Information Act, 2005: An act of the Parliament of India to provide for setting out the practical regime of right to information for citizens
Ministry of Finance: The ministry under which the Department of Revenue and Central Board of Direct Taxes operates.
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EXTRAORDINARY
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PART II—Section 3—Sub-section (ii)
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PUBLISHED BY AUTHORITY
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No. 3807] NEW DELHI, WEDNESDAY, SEPTEMBER 26, 2018/ASVINA 4, 1940
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3. यह अिधसूचना कर िनधा$रण वषS 2019-20, 2020-21, 2021-22, 2022-23 और 2023-24 के िलए
लाग ूहोगी।
[अिधसूचना स.ं 58 /2018 फा. स.ं 300196/45/2018-आईटीए-I]
िवनयशील गौतम, अवर सिचव
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION
New Delhi, the 26th September, 2018
S.O. 4985(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, ‘Tamil Nadu Pollution Control
board’, a Board constituted by the State Government of Tamil Nadu, in respect of the following specified income arising
to the said Board, namely:--
(a) Consent fees;
(b) Analysis fees or air ambient quality survey fees or noise level survey fees;
(c) Reimbursement of the expense received from Central Pollution Control Board towards National Air
Monitoring Programmes, Global Environment Monitoring Systems and Monitoring of Indian National
Aquatic resources and like schemes;
(d) Authorization fees (Bio Medical Waste Management Fees);
(e) Cess re-imbursement and cess appeal fees;
(f) Fees collected for training conducted by the Environment Training Institute of the Board where no
profit element is involved and the activity is not commercial in nature;¹Hkkx IIµ[k.M 3(ii) Hkkjr dk jkti=k % vlk/kj.k 3
(g) Fees received under the Right to Information Act, 2005(22 of 2005);
(h) Public hearing fees;
(i) Sale of law books where no profit element is involved and the activity is not commercial in nature;
(j) Interest on loans and advances given to staff of the Board;
(k) Miscellaneous income such as sale of old or scrap items, tenders fees and other matters relating thereto;
and
(l) Interest on deposits.
2. This notification shall be effective subject to the conditions that ‘Tamil Nadu Pollution Control board,
Chennai -
(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 apply with respect to the assessment years 2019-20, 2020-21, 2021-22, 2022-23
and 2023-24.
[Notification No. 58/2018/ F.No.300196/45/2018-ITA-I]
VINAY SHEEL GAUTAM, Under Secy.
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.