The Ministry of Finance (Department of Revenue, Central Board of Direct Taxes) issued Notification S.O. 5601(E) on December 4th, 2025, in New Delhi. It notifies the "Tamil Nadu Pollution Control Board" (PAN: AAALT0344G) as the assessee, a board constituted by the State Government of Tamil Nadu under the Water (Prevention and Control of Pollution) Act, 1974 and the Air (Prevention and Control of Pollution) Act, 1981, as per sub-clause (b) of clause (46A) of section 10 of the Income-tax Act, 1961. The notification is effective from the assessment year 2024-25, conditional upon the assessee continuing as a board constituted under the specified acts. Notification No. is 169/2025/F. No. 300195/59/2024-ITA-I, issued by Hardev Singh, Under Secretary. No person is being adversely affected by giving retrospective effect to this notification.
Key Entities Referenced
Income-tax Act, 1961: Governing law for income tax in India, referenced to define the scope of the notification.
Tamil Nadu Pollution Control Board: The specific entity being notified as 'assessee' under the Income-tax Act.
Water (Prevention and Control of Pollution) Act, 1974: Act under which the 'assessee' board is constituted, influencing the notification's applicability.
Air (Prevention and Control of Pollution) Act, 1981: Act under which the 'assessee' board is constituted, influencing the notification's applicability.
Ministry of Finance: Issuing authority for the notification, indicating the department responsible.
2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
2. यह अजधसूचना कर जनधाडरण िषड 2024-25 से प्रभािी होगी, िित े दक जनधाडररती िल (प्रिषू ण रोकथाम एिं जनयंत्रण)
अजधजनयम, 1974 (िषड 1974 का केंरीय अजधजनयम 6) और िायु (प्रिषू ण रोकथाम एिं जनयत्रं ण) अजधजनयम, 1981 (िष ड
1981 का केंरीय अजधजनयम 14) म ें जिजनर्िडष्ट आयकर अजधजनयम की धारा 10 के खडं (46क) के उप-खडं (क) म ें जनर्िष्टड
एक या अजधक प्रयोिनों से गरित एक बोड डबना रह।े
[अजधसूचना स.ं 169 /2025/फा. सं. 300195/59/2024-आईटीए-I]
हरिेि ससंह, अिर 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 4th December, 2025
S.O. 5601(E).— In exercise of the powers conferred by sub-clause (b) of clause (46A) of section 10 of the
Income-tax Act, 1961 (43 of 1961), (hereinafter referred to as “the Income-tax Act”), the Central Government hereby
notifies “Tamil Nadu Pollution Control Board” (PAN: AAALT0344G) (hereinafter referred to as “the assessee”), a
board constituted under the Water (Prevention and Control of Pollution) Act, 1974 (Central Act 6 of 1974) and the Air
(Prevention and Control of Pollution) Act, 1981 (Central Act 14 of 1981) by the State Government of Tamil Nadu for
the purposes of the said clause.
2. This notification shall be effective from the assessment year 2024-25, subject to the condition that the assessee
continues to be a board constituted under the Water (Prevention and Control of Pollution) Act, 1974 (Central Act 6 of
1974) and the Air (Prevention and Control of Pollution) Act, 1981 (Central Act 14 of 1981) with one or more of the
purposes specified in sub-clause (a) of clause (46A) of section 10 of the Income-tax Act.
[Notification No. 169/2025/F. No. 300195/59/2024-ITA-I]
HARDEV SINGH, Under Secy.
Explanatory Memorandum
It is certified that no person is being adversely affected by giving retrospective effect to this notification.
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