Executive Summary:
This notification, issued by the Central Board of Direct Taxes, grants an exemption under Section 10(46) of the Income-tax Act, 1961, to the Madhya Pradesh Pollution Control Board (PAN AAALM2479H) regarding specific income types. The exemption is valid for financial years 2021-2022 through 2025-2026, subject to certain conditions. The notification was issued on October 29, 2021.
Key Points / Main Content:
* **Exemption Grant:**
* The Madhya Pradesh Pollution Control Board is notified for exemption under Section 10(46) of the Income-tax Act, 1961.
* **Specified Income:**
* The exemption applies to the following income sources:
* Grants or financial assistance from Governments or its agencies.
* Consent fees or no objection certificate fees.
* Analysis fees on air quality and water quality or noise level survey fees.
* Authorization fees.
* Cess reimbursement and cess appeal fees.
* Reimbursement of expenses from the Central Pollution Control Board for programs like National Air Monitoring Program.
* Sale of environmental law-related books (non-profit, non-commercial).
* Interest on deposits.
* Public hearing fees.
* Vehicle emission monitoring test fees.
* Fees for processing by State Environmental Impact Assessment Authority.
* Fees for training by the Environmental Training Institute of the Board (non-profit, non-commercial).
* Fees under the Right to Information Act, 2005, and appeal fees.
* Interest on loans and advances given to the staff.
* Pollution cost or forfeiture of bank Guarantee due to noncompliance.
* **Conditions for Exemption:**
* The Board shall 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 applicable for the financial years 2021-2022, 2022-2023, 2023-2024, 2024-2025 and 2025-2026.
Impact Analysis:
* **Madhya Pradesh Pollution Control Board:**
* Impact: The Board benefits from income tax exemption on the specified income, provided they adhere to the conditions mentioned in the notification.
* Action Required: Ensure compliance with the conditions, including refraining from commercial activities, maintaining the nature of specified income, and filing income tax returns as per Section 139(4C)(g) of the Income-tax Act, 1961.
* **Central Board of Direct Taxes:**
* Impact: Responsible for monitoring and ensuring compliance with the notification's conditions.
* Action Required: Oversee the Madhya Pradesh Pollution Control Board's adherence to the stipulated conditions and relevant provisions of the Income-tax Act, 1961.
Key Entities Referenced
Madhya Pradesh Pollution Control Board: A Board constituted by the State Government of Madhya Pradesh under the Water Prevention and Control of Pollution Act, 1974.
Water Prevention and Control of Pollution Act, 1974: An act under which the Madhya Pradesh Pollution Control Board was constituted.
Central Pollution Control Board: An organization from which the Madhya Pradesh Pollution Control Board receives reimbursement of expenses towards certain programs.
National Air Monitoring Program: A program for which the Madhya Pradesh Pollution Control Board receives funding from the Central Pollution Control Board.
Monitoring of Indian National Aquatic resources: A scheme for which Madhya Pradesh Pollution Control Board receives funding from Central Pollution Control Board.
State Environmental Impact Assessment Authority: An authority for processing of which fees are received by the Madhya Pradesh Pollution Control Board.
Environmental Training Institute of the Board: An institute of the Madhya Pradesh Pollution Control Board that conducts training.
Right to Information Act, 2005: An act under which fees are received by the Madhya Pradesh Pollution Control Board.
रजजस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99
सी.जी.-डी.एल.-अ.-29102021-230818
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CG-DL-E-29102021-230818
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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.ं 4163] नई ददल्ली, िुक्रिार, अक्त बू र 29, 2021/कार्ततक 7, 1943
No. 4163] 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. 4524(अ).—आयकर अजधजनयम, 1961 (1961 का 43) की धारा 10 के खंड (46) के द्वारा प्रदत्त
िजियों का प्रयोग करते हुए, केन्द्द्र सरकार एतद्द्वारा जल (प्रदषू ण रोकथाम तथा जनयंत्रण) अजधजनयम, 1974 के अन्द्तगतड
मध्य प्रदिे राज्य सरकार द्वारा गठठत बोड,ड ‘मध्य प्रदिे प्रदषू ण जनयंत्रण बोड’ड (पैन AAALM2479H) को उद्भूत होन े
िाली जनम्नजलजखत जिजनर्ददष्ट आय के संबंध में उि खडं के प्रयोजनाथड अजधसूजचत करती है, नामत:
(क) सरकारों अथिा उनकी एजेंजसयों से अनुदान अथिा जित्तीय सहायता;
(ख) सहमजत िुल्क अथिा अनापजत्त प्रमाण-पत्र िुल्क;
(ग) िायु गुणित्ता तथा जल गुणित्ता पर जिश्लेषण िुल्क अथिा ध्िजन स्ट्तर सिेक्षण िुल्क;
(घ) प्राजधकार िुल्क;
(ड़) उपकर प्रजतपूर्तत तथा उपकर अपील िल्ु क;
(च) राष्ट्रीय िायु जनगरानी कायडक्रम के जलए केन्द्द्रीय प्रदषू ण जनयंत्रण बोडड से प्राप्त व्ययों की प्रजतपूर्तत,
भारतीय राष्ट्रीय जलीय संसाधन तथा समान स्ट्कीमों की जनगरानी;
6279 GI/2021 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
(छ) पयाडिरण काननू , जिजनयमों, महत्िपूणड न्द्याजयक आदेिों तथा पयाडिरण संबंधी मुद्दों से संबंजधत पस्ट्ु तकों
की जबक्री जहााँ कोई भी लाभ तत्ि िाजमल नहीं ह ैतथा कायडकलाप िाजणजज्यक प्रकृजत का नहीं ह;ै
(ज) जमा राजियों पर ब्याज;
(झ) जन सुनिाई िल्ु क;
(ञ) िाहन उत्सजडन जनगरानी परीक्षण िल्ु क;
(ट) राज्य पयाडिरण प्रभाि आकलन प्राजधकरण द्वारा प्रोसेससग के जलए प्राप्त िल्ु क;
(ठ) बोडड के पयाडिरण प्रजिक्षण सस्ट्ं थान द्वारा आयोजजत प्रजिक्षण के जलए संग्रहीत िल्ु क जहा ाँ कोई लाभ तत्ि
िाजमल नहीं ह ैतथा कायडकलाप िाजणजज्यक प्रकृजत का नहीं ह;ै
(ड) सूचना का अजधकार अजधजनयम, 2005 (2005 का 22) के अन्द्तगडत प्राप्त िुल्क तथा अपील िल्ु क;
(ढ) स्ट्टाफ को ददये गये ऋण तथा अजग्रमों पर ब्याज; तथा
(ण) प्रदषू ण लागत अथिा गरै अनुपालना के कारण बैंक गारंटी की जब्ती।
2. यह अजधसूचना इन ितों के अधीन प्रभािी होगी दक मध्य प्रदिे प्रदषू ण जनयंत्रण बोड,ड -
(क) कोई िाजणजज्यक कायडकलाप नहीं करेगा;
(ख) कायडकलाप तथा जिजनर्ददष्ट आय की प्रकृजत परू े जित्त िष ड अपठरिर्ततत रहगे ी; तथा
(ग) आयकर अजधजनयम, 1961 की धारा 139 की उपधारा (4ग) के खंड (छ) के प्रािधानों के अनुसार आय
की जििरणी दाजखल करेगा।
3. यह अजधसूचना जित्त िष ड 2021-2022, 2022-2023, 2023-2024, 2024-2025 तथा 2025-2026 के संबंध
में लागू होगी।
[अजधसूचना सं. 126/2021/फा. सं. 300196/3/2021-आईटीए-I]
सौरभ जैन, अिर सजचि
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION
New Delhi, the 29th October, 2021
S.O. 4524(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,
‘Madhya Pradesh Pollution Control Board’ (PAN AAALM2479H), a Board constituted by the State
Government of Madhya Pradesh under the Water (Prevention and Control of Pollution) Act, 1974, in
respect of the following specified income arising to the Board, namely:-
(a) Grant or financial assistance from Governments or its agencies;
(b) Consent fees or no objection certificate 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;[भाग II—खण् ड 3(ii)] भारत का राजपत्र : असाधारण 3
(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;
(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 in 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) Interest on loans and advances given to the staff; and
(o) Pollution cost or forfeiture of bank Guarantee due to non-compliance.
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) of section 139 of the Income-tax Act, 1961.
3. This notification shall apply with respect to the financial years 2021-2022, 2022-2023, 2023-2024,
2024-2025 and 2025-2026.
[Notification No. 126/2021/F. No. 300196/3/2021-ITA-I]
SOURABH JAIN, 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.