**Executive Summary**
This notification, issued by the Ministry of Finance on November 26, 2025, grants income tax exemption to the State Pollution Control Board, Odisha, for specified income. The exemption is effective retrospectively from Financial Year 2023-24 and applies to subsequent financial years through 2027-28, subject to specific conditions. The State Pollution Control Board is required to comply with certain provisions of the Income-tax Act, 1961.
**Key Points / Main Content**
* **Tax Exemption:** The Central Government notifies that the 'State Pollution Control Board, Odisha' is granted income tax exemption under clause (46) of section 10 of the Income-tax Act, 1961.
* **Exempted Income Types:** The exemption applies to the following income types:
* Statutory Consent & Authorization Fees under the Water and Air Acts.
* Penalties & Levies collected under governing statutes.
* Grant-in-aid received from Central & State Governments.
* Grant-in-aid received on behalf of Central & State Governments in the capacity of nodal agency.
* Share of contributions for environmental studies & research.
* Miscellaneous income (sale of scrap, profit on sale of assets, RTI application fees, etc.).
* Interest earned on the above income types.
* **Conditions for Exemption:** The notification is subject to the following conditions:
* The State Pollution Control Board, Odisha shall not engage in any commercial activity.
* The activities and the nature of the specified income must remain unchanged.
* The Board must file income tax returns as per the Income-tax Act, 1961.
* **Applicable Period:** The notification applies retroactively from Financial Year 2023-24 to 2025-26 (Assessment Years 2024-25 to 2026-27) and continues to apply for Financial Years 2026-27 to 2027-28 (Assessment Years 2027-28 to 2028-29).
**Impact Analysis**
**State Pollution Control Board, Odisha**
* **Impact:** Income tax exemption on specified income types.
* **Action Required:**
* Ensure compliance with the condition of not engaging in commercial activities.
* Maintain consistency in activities and the nature of the specified income.
* File income tax returns as required by the Income-tax Act, 1961.
Key Entities Referenced
Income-tax Act, 1961: The Act under which the notification is issued, specifically referencing section 10 clause (46).
State Pollution Control Board, Odisha: The primary entity affected by the notification, specifically regarding income tax exemptions.
Water (Prevention and Control of Pollution) Act, 1974: Act under which the State Pollution Control Board, Odisha is constituted.
Air (Prevention & Control of Pollution) Act, 1981: Referenced Act relating to statutory fees collected by the State Pollution Control Board, Odisha.
Central Board of Direct Taxes: The department issuing the notification regarding the State Pollution Control Board, Odisha's income tax exemptions.
2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
(ङ) पयाडिरण अध्ययन एिं अनुसंधान के जलए प्राप्त अिं िान का जहस्ट्सा;
(च) जिजिध आय, िैसे स्ट्रैप की जबरी, पररसंपजत्तयों की जबरी पर लाभ, आरटीआई आिेिन िल्ु क, बैंक गारंटी की िब्ती,
जनजििा िुल्क, परीक्षा िल्ु क, जिश्लेषण िल्ु क और परामिडिाता िुल्क का पैनलीकरण, जिजिध िुल्क और संजिजध के
तहत िसूली आदि;
(छ) उपरोि (क) से (च) पर अर्िडत ब्याि।
2. यह अजधसूचना इस ित ड के अधीन प्रभािी होगी दक राज्य प्रिषू ण जनयंत्रण बोडड, ओजडिा-
(क) दकसी भी िाजणजज्यक गजतजिजध में संलग्न नहीं होगा;
(ख) गजतजिजधयां और जनर्िष्टड आय की प्रकृजत पूरे जित्तीय िषड में अपररिर्तडत रहगे ी; और
(ग) आयकर अजधजनयम, 1961 की धारा 139 की उपधारा (4ग) के खंड (छ) के प्रािधान के अनुसार आयकर ररटन ड
िाजखल करेगा।
3. यह अजधसूचना जित्तीय िषड 2023-24 स े 2025-26 के जलए लाग ू मानी िाएगी, िो कर जनधाडरण िषड 2024-25
से 2026-27 के जलए होगी ह ैऔर यह जित्तीय िषड 2026-27 से 2027-28 के जलए लाग ूहोगी, िो कर जनधाडरण िषड 2027-
28 से 2028-29 के जलए होगी ह।ै
[अजधसूचना स.ं 165/2025/फा. स.ं 300196/49/2025-आईटीए-I
मीनाक्षी ससंह, उप सजचि
व्याख्यात्मक ज्ञापन
यह प्रमाजणत दकया िाता ह ैदक इस अजधसूचना को पूिडव्यापी प्रभाि िेने से दकसी भी व्यजि पर प्रजतकूल प्रभाि नहीं पडगे ा।
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION
New Delhi, the 26th November, 2025
S.O. 5440(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, ‘State
Pollution Control Board, Odisha’ (PAN AAALS2490J), a Board constituted by the State Government of
Odisha under the Water (Prevention and Control of Pollution) Act, 1974 (6 of 1974), in respect of the following
specified income arising to that Board, namely:-
(a) Statutory Consent & Authorization Fees received under the Water (Prevention & Control of Pollution)
Act, 1974 and Air (Prevention & Control of Pollution) Act, 1981;
(b) Penalties & Levies collected under governing statutes;
(c) Grant-in-aid received from Central & State Governments;
(d) Grant in Aid received on behalf of Central & State Governments in the capacity of nodal agency;
(e) Share of contributions received for carrying out environmental studies & research;
(f) Miscellaneous income, like sale of scrap, profit on sale of assets, RTI application fees, forfeiture of
Bank Guarantee, tender fees, examination fees, analysis charges and empanelment of consultant fees,
miscellaneous fees and recoveries under the Statutes etc;
(g) Interest earned on (a) to (f) above.
2. This notification shall be effective subject to the conditions that State Pollution Control Board,
Odisha-
(a) shall not engage in any commercial activity;[भाग II—खण् ड 3(ii)] भारत का रािपत्र : असाधारण 3
(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 Financial Year 2023-24 to 2025-26 relevant
for the assessment years 2024-25 to 2026-27 and shall be applicable for Financial Years 2026-27 to 2027-28
relevant for the assessment years 2027-28 to 2028-29.
[Notification No. 165/2025/F. No. 300196/49/2025-ITA-I]
MEENAKSHI SINGH, Dy. 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.