Executive Summary:
This notification, issued by the Central Board of Direct Taxes, notifies the Madhya Pradesh Pollution Control Board under Section 10(46) of the Income-tax Act, 1961, regarding specific income exemptions. It lists various income types for the Board that are considered exempt and specifies conditions for the notification to be effective. The notification applies retrospectively from the Financial Year 2016-2017 and extends to the Financial Year 2020-2021.
Key Points / Main Content:
Income Exemptions for Madhya Pradesh Pollution Control Board:
* Consent and Fees:
* Consent fee or no objection certificate fees under the Water and Air Act.
* Renewal of consent issued fees.
* Analysis fees on air and water quality or noise level survey fees.
* Authorization fees.
* Cess reimbursement and cess appeal fees.
* Reimbursements and Programs:
* Reimbursement of expenses from the Central Pollution Control Board for the National Air Monitoring Program, monitoring of Indian National Aquatic resources, and similar schemes.
* Other Income:
* Sale of books related to environmental law/issues (no profit, non-commercial).
* Interest on deposits.
* Public hearing fees.
* Vehicle emission monitoring test fees.
* Fees for processing by the State Environmental Impact Assessment Authority.
* Fees collected for training conducted by the Environmental Training Institute (no profit, non-commercial).
* Fees received under the Right to Information Act, 2005, and appeal fees.
* Pollution cost or forfeiture or bank guarantee due to noncompliance.
* Income from the sale of old or scrap items and tender fees.
Conditions for the Notification's Effectiveness:
* The Madhya Pradesh Pollution Control Board must not engage in any commercial activity.
* The activities and the nature of the specified income shall remain unchanged throughout the financial years.
* The Board shall file a return of income as per Section 139(4C)(g) of the Income-tax Act, 1961.
Applicability Period:
* The notification is applied from the Financial Year 2016-2017 and is applicable for the Financial Years 2017-2018, 2018-2019, 2019-2020, and 2020-2021.
Impact Analysis:
Madhya Pradesh Pollution Control Board:
* Impact: The Board benefits from specified income being exempt from income tax, provided they adhere to the stated conditions.
* Action Required: Ensure no engagement in commercial activities, maintain consistency in activities and income nature, and file income tax returns according to Section 139(4C)(g) of the Income-tax Act, 1961.
Central Board of Direct Taxes:
* Impact: Responsible for administering and ensuring compliance with the notification.
* Action Required: Implement and oversee the notification, ensuring the Madhya Pradesh Pollution Control Board adheres to the specified conditions.
Tax Payers/Public:
* Impact: Indirectly affected through the environmental activities and regulations of the Madhya Pradesh Pollution Control Board.
* Action Required: No direct action required.
Key Entities Referenced
Income-tax Act, 1961: A law regarding income tax in India. Specifically, section 10, clause 46 and section 139, subsection 4C, clause g are mentioned.
Madhya Pradesh Pollution Control Board: A Board constituted by the Government of Madhya Pradesh, notified by the Central Government regarding income tax exemptions.
Government of Madhya Pradesh: The state government that constituted the Madhya Pradesh Pollution Control Board.
Central Government: The government that issued the notification regarding income tax exemptions for the Madhya Pradesh Pollution Control Board.
Central Pollution Control Board: An organization from which the Madhya Pradesh Pollution Control Board receives funds for specific programs.
National Air Monitoring Program: A program for which the Madhya Pradesh Pollution Control Board receives funding from the Central Pollution Control Board.
Indian National Aquatic resources: A resource which is monitored by Madhya Pradesh Pollution Control Board with funding from Central Pollution Control Board.
Right to Information Act, 2005: An act under which the Madhya Pradesh Pollution Control Board receives fees.
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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. 3011] NEW DELHI, FRIDAY, OCTOBER 27, 2017/KARTIKA 5, 1939
ििििवववव(cid:3)(cid:3)(cid:3)(cid:3) मममम(cid:7)(cid:7)ंं(cid:7)(cid:7)ंं ााााललललयययय
((((ररररााााजजजज(cid:13)(cid:13)(cid:13)(cid:13)वववव ििििववववभभभभाााागगगग))))
((((कककक(cid:18)(cid:18)(cid:18)(cid:18)(cid:19)(cid:19)(cid:19)(cid:19)ीीीीयययय (cid:21)(cid:21)(cid:21)(cid:21)(cid:22)(cid:22)(cid:22)(cid:22)यययय(cid:23)(cid:23)(cid:23)(cid:23) ककककरररर बबबबोोोोडडडड))(cid:27)(cid:27)))(cid:27)(cid:27)
अअअअििििधधधधससससचचूूचचूू ननननाााा
नई (cid:4)द(cid:6) ली, 27 अ(cid:10) तूबर, 2017
ककककाााा....आआआआ.... 3333444444442222((((अअअअ))))....———— आयकर अिधिनयम, 1961 (1961 का 43) क(cid:15) धारा 10 के खंड (46) (cid:19)ारा (cid:20)द(cid:21) शि(cid:24)य(cid:26) का
(cid:20)योग करत े (cid:30)ए, क ! सरकार एतद(cid:19)ारा उ(cid:24) खंड के उ’े(य क(cid:15) पू*त+ हते ,ु म/य (cid:20)दशे (cid:20)दषू ण िनयं2ण बोड + जो(cid:4)क म/य (cid:20)दशे
सरकार (cid:19)ारा ग5ठत बोड + ह,ै को उसे होन े वाली िन:िलिखत िविन;द<+ आय के संबंध म अिधसूिचत करती ह,ै िजस का ?यौरा
िन:िलिखत हःै-
“(क) जल और वाय ुअिधिनयम के तहत Cवीकृत फ(cid:15)स या अनापि(cid:21) (cid:20)माण-प2 फ(cid:15)स;
(ख) Cवीकृत िनगिमत फ(cid:15)स का नवीकरण;
(ग) वायु गुणव(cid:21)ा और जल गुणव(cid:21)ा संबंधी िवFषे ण फ(cid:15)स या /विन Cतर सवGHण फ(cid:15)स;
(घ) (cid:20)ािधकार फ(cid:15)स;
(ड़) उपकर पुनः प*ू त +और उपकर अपील फ(cid:15)स;
(च) राIीय वाय ु मानीटKरंग काय+Lम, भारतीय राIीय जलीय ससं ाधन(cid:26) और सम योजनाN क(cid:15) मानीटKरंग क(cid:15) और
क !ीय (cid:20)दषू ण िनयं2ण बोड +स े(cid:20)ाO Pय क(cid:15) (cid:20)ितपू*त+;
(छ) पया+वरणीय िविध, िविनयम(cid:26), महQवपूण + Rयाियक आदशे (cid:26) और पया+वरणीय म’ु (cid:26) जहा ं कोई लाभ घटक शािमल नहT
ह ैऔर कायक+ लाप वािणिUयक (cid:20)कृित का नहT ह,ै स ेसंबिं धत पCु तक(cid:26) का िवLय;
6408 GI/2017 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
(ज) जमा रािश पर ?याज;
(झ) जन सुनवाई फ(cid:15)स;
(ञ) वाहन उQसजन+ मानीटKरंग जांच फ(cid:15)स;
(ट) राUय पया+वरण संबंधी (cid:20)भाव मू(cid:6)याकं न (cid:20)ािधकरण (cid:19)ारा (cid:20)ासVे संग के िलए (cid:20)ाO फ(cid:15)स;
(ठ) बोड + के पया+वरण संबंधी (cid:20)िशHण संCथान (cid:19)ारा क(cid:15) गई (cid:20)िशHण के िलए एकि2त फ(cid:15)स, जहा ं कोई लाभ घटक
शािमल नहT ह ैऔर कायक+ लाप वािणिUयक (cid:20)कृित का नहT ह।ै
(ड) सूचना का अिधकार अिधिनयम, 2005 (2005 का 22) के तहत (cid:20)ाO फ(cid:15)स और अपील फ(cid:15)स;
(ढ) (cid:20)दषू ण लागत या गैर-अनुपालन के कारण ज?ती या बक] गारंटी; और
(ण) पुरानी या CLेप वCतुN क(cid:15) िबL(cid:15) से आय, टेRडर फ(cid:15)स।
2. यह अिधसूचना इन शत^ के अ/यधीन (cid:20)भावी होगी (cid:4)क ‘म/य (cid:20)दशे (cid:20)दषू ण िनय2ं ण बोड’+-
(क) (cid:4)कसी भी Pावसाियक गितिविध म शािमल नहT होगा;
(ख) काय+कलाप और िवशेष आय क(cid:15) (cid:20)कृित, िव(cid:21)ीय वष^ के दौरान अप5रव*त+त रहगे ी; और
(ग) आयकर अिधिनयम, 1961 क(cid:15) धारा 139 क(cid:15) उपधारा – 4(ग) के खंड (छ) के (cid:20)ावधान के अनसु ार आय क(cid:15) िववरणी
दायर करेगा।
3. यह अिधसूचना िव(cid:21) वष + 2016-17 के िलए लागू समझी जाएगी और िव(cid:21) वष + 2017-18, 2018-19, 2019-20 और
2020-21 के िलए लागू होगी।
[अिधसूचना स.ं 89 /2017/फा. स.ं 300196/30/2017-आईटीए-I]
दीपिशखा शमा,+ िनदशे क
(cid:29)(cid:29)(cid:29)(cid:29)ाााा(cid:30)(cid:30)(cid:30)(cid:30)ययययाााा(cid:22)(cid:22)(cid:22)(cid:22)ममममकककक (cid:31)(cid:31)(cid:31)(cid:31)ाााापपपपननननःःःः यह (cid:20)मािणत (cid:4)कया जाता ह ै(cid:4)क इस अिधसूचना को भूतलHी (cid:20)भाव स ेलागू (cid:4)कए जान े स ेकोई भी Pि(cid:24)
(cid:20)ितकूल dप स े(cid:20)भािवत नहT होगा।
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION
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;¹Hkkx IIµ[k.M 3(ii)º Hkkjr dk jkti=k % vlk/kj.k 3
(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.
[Notification No. 89 /2017, 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.
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.