This notification, S.O. 2276(E), issued by the Ministry of Finance, Department of Revenue, Central Board of Direct Taxes on July 20, 2017, grants an exemption under clause (46) of section 10 of the Income-tax Act, 1961 to the State Pollution Control Board, Odisha. The exemption applies to the following specified income: statutory consent fees; share of Water Cess from MOEF & CC, Government of India; penalties/levies collected under governing statutes; grants-in-aid from Central/State Governments; grants-in-aid received on behalf of Central/State Governments in the capacity of nodal agency; income by way of interest; and share of contributions received for carrying out environmental studies/research.
The notification is subject to the conditions that the State Pollution Control Board, Odisha: (a) shall not engage in any commercial activity; (b) the activities and nature of the specified income shall remain unchanged throughout the financial years; and (c) shall file a return of income as per clause (g) of subsection (4C) of section 139 of the Income-tax Act, 1961.
This notification is deemed to have been applied for the financial years 2015-2016 and 2016-2017 and shall apply with respect to the financial years 2017-2018, 2018-2019 and 2019-2020. The notification number is 65/2017, F.No.300196/10/2017-ITAI, and it is signed by Deepshikha Sharma, Director.
Key Entities Referenced
Central Government: The Union Government of India, which is granting the income tax exemption to the State Pollution Control Board, Odisha.
New Delhi, Delhi: The location where the notification was issued.
MOEF CC: Mentioned in the context of Water Cess, likely refers to the Ministry of Environment, Forest and Climate Change of the Government of India.
Income-tax Act, 1961: A law of India, specifically section 10 clause 46 and section 139 subsection 4C clause g are mentioned, relevant to tax exemptions and income returns.
Central Board of Direct Taxes: A department under the Ministry of Finance responsible for direct tax administration in India, which issued the notification.
Ministry of Finance: The ministry of the Government of India responsible for financial matters.
State Pollution Control Board, Odisha: A board established by the Government of Odisha, India, that is the subject of the notification regarding income tax exemptions.
Government of Odisha: The state government of Odisha, India, which established the State Pollution Control Board, Odisha.
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EXTRAORDINARY
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PART II—Section 3—Sub-section (ii)
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No. 2018] NEW DELHI, THURSDAY, JULY 20, 2017/ASADHA 29, 1939
िव(cid:7275) मं(cid:7074)ालय
(राजस्व िवभाग)
(क(cid:7286)(cid:7076)ीय (cid:7079)त्यक्ष कर बोडर्)
अिधसूचना
नई िदल्ली, 20 जुलाई, 2017
का. आ. 2276(अ).— आयकर अिधिनयम, 1961 (1961 का 43) की धारा 10 के खंड (46) (cid:7367)ारा (cid:7079)द(cid:7275) शि(cid:7334)य(cid:7298)
का (cid:7079)योग करते हुए क(cid:7286)(cid:7076) सरकार एत(cid:7375)ारा उ(cid:7334) खंड के उ(cid:7374)ेश्य की पूितर् हते ू उड़ीसा सरकार (cid:7367)ारा गिठत बोडर् राज्य (cid:7079)दषू ण
िनयं(cid:7074)ण बोडर्, उड़ीसा को होने वाली िन(cid:7388)िलिखत िविन(cid:7416)दर्(cid:7397) आय के संबंध म(cid:7286) अिधसूिचत करती ह,ै अथार्त्—
(क) सांिविधक स्वीकृत फीस;
(ख) एमओईएफ व सीसी भारत सरकार से जल उपकर का शेयर
(ग) शासी संिविध के तहत एकि(cid:7074)त शािस्तयाँ और लेवी
(घ) क(cid:7286)(cid:7076) और राज्य सरकार(cid:7298) से (cid:7079)ा(cid:7385) सहायता अनुदान
(ड़) नोडल एज(cid:7286)सी के रूप म(cid:7286) क(cid:7286)(cid:7076) और राज्य सरकार(cid:7298) की ओर से (cid:7079)ा(cid:7385) सहायता-अनुदान
(च) ब्याज से आय
(छ) पयार्वरणीय अध्ययन और अनुसंधान को करने के िलए (cid:7079)ा(cid:7385) अंशदान(cid:7298) का शेयर
2. यह अिधसूचना िन(cid:7388)िलिखत शत(cid:7300) के अध्यधीन (cid:7079)भावी होगी िक राज्य (cid:7079)दषू ण िनयं(cid:7074)ण बोडर्, उड़ीसाः-
(क) िकसी भी (cid:7390)ावसाियक गितिविध म(cid:7286) शािमल नह(cid:7277) होगा;
4417 GI/2017 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
(ख) कायर्कलाप और आय िवशेष की (cid:7079)कृित िव(cid:7275)ीय वष(cid:7300) के दौरान अपिरवितर्त रहगे ी; और
(ग) आयकर अिधिनयम, 1961 की धारा 139 की उपधारा – 4(ग) के खंड (छ) के (cid:7079)ावधान के अनुसार आय की
िववरणी दायर करे।
3. यह अिधसूचना िव(cid:7275) वषर् 2015-16, 2016-17 के िलए लागू होनी मानी जाएगी और िव(cid:7275) वषर् 2017-18,
2018-19 और 2019-20 के संबंध म(cid:7286) लागू रहगे ी।
[अिधसूचना सं. 65 /2017, फा. सं.300196/10/2017-आईटीए-I]
दीपिशखा शमार्, िनदशे क
(cid:7390)ाख्यात्मक ज्ञापनः- यह (cid:7079)मािणत िकया जाता ह ैिक इस अिधसूचना को पूवर्(cid:7390)ापी (cid:7079)भाव दके र कोई भी (cid:7390)ि(cid:7334) (cid:7079)ितकूल रूप
से (cid:7079)भािवत नह(cid:7277) ह।ै
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION
New Delhi, the 20th July, 2017
S.O. 2276(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, the State Pollution Control
Board, Odisha, a board established by the Government of Odisha, in respect of the following specified income arising to
that board, namely:-
a) statutory Consent fees;
b) share of Water Cess from MOEF &CC, of Government of India;
c) penalties & Levies collected under governing statutes;
d) grant-in-aid received from Central & State Governments;
e) grant in Aid received on behalf of Central & State Governments in the capacity of nodal
agency;
f) income by way of interest;
g) share of contributions received for carrying out environmental studies & research.
2. This notification shall be effective subject to the conditions that State Pollution Control Board, Odisha,-
(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 financial Years 2015-2016, 2016-2017 and shall
apply with respect to the Financial Years 2017-2018, 2018-2019 and 2019-2020.
[Notification No. 65 /2017, F.No.300196/10/2017-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.