Executive Summary:
This notification, issued by the Central Board of Direct Taxes, notifies the specified income of the Andhra Pradesh Pollution Control Board (APPCB) under Section 10(46) of the Income-tax Act, 1961. It lists the types of income applicable and sets conditions for the notification's effectiveness, including filing income tax returns. This notification is retrospectively effective for assessment years 2022-2023 through 2025-2026 and applicable for assessment year 2026-2027.
Key Points / Main Content:
* **Notification Details:**
* S.O. 3289(E)
* Dated 18th July, 2025
* **Exemption of Andhra Pradesh Pollution Control Board (APPCB) Income:**
* Exempts specified income of APPCB under Section 10(46) of the Income-tax Act, 1961.
* APPCB is established by the State Government of Andhra Pradesh under the Water (Prevention and Control of Pollution) Act, 1974.
* **Specified Income:**
* Consent fees under the Water and Air Pollution Control Acts.
* Analysis, air ambient quality, and noise level survey fees.
* Reimbursements from the Central Pollution Control Board for National Water and Air Quality Monitoring Programs.
* Bio-medical authorization fees.
* Cess reimbursement and appeal fees.
* Grants from State or Central Governments.
* Fees received under the Right to Information Act, 2005.
* Sale of law books (no profit, non-commercial).
* Interest on staff loans and advances.
* Miscellaneous income (sale of scrap, tender fees, etc.).
* Interest earned from the above income.
* **Conditions for Exemption:**
* APPCB must not engage in any commercial activity.
* Activities and nature of specified income must remain unchanged.
* APPCB must file income tax returns as per Section 139(4C)(g) of the Income-tax Act, 1961.
* **Applicability:**
* Retrospectively applied for assessment years 2022-2023, 2023-2024, 2024-2025, and 2025-2026.
* Applicable for assessment year 2026-2027.
Impact Analysis:
* **Andhra Pradesh Pollution Control Board (APPCB):**
* *Impact:* Specified incomes are exempt from income tax, provided conditions are met.
* *Action Required:* Ensure no engagement in commercial activities, maintain consistency in income nature, and file income tax returns as required.
* **Central Board of Direct Taxes:**
* *Impact:* Responsible for implementing and monitoring the notification.
* *Action Required:* Ensure compliance by APPCB and administer the tax exemption accordingly.
* **Tax Payers/Public:**
* *Impact:* No direct adverse impact, as clarified in the explanatory memorandum.
* *Action Required:* No specific action required.
Key Entities Referenced
Income-tax Act, 1961: A law providing the framework for income tax in India. Clause 46 of section 10 and section 139 are mentioned.
Central Board of Direct Taxes: A department under the Ministry of Finance responsible for direct tax administration in India. It issued the notification.
Andhra Pradesh Pollution Control Board: A Board established by the State Government of Andhra Pradesh. PAN: AAAJA1610Q
Water Prevention and Control of Pollution Act, 1974: An act related to the prevention and control of water pollution.
Air Prevention Control of Pollution Act, 1981: An act related to the prevention and control of air pollution.
Central Pollution Control Board: An organization that provides funds towards National Water Quality Monitoring Programme and National Air Quality Monitoring Programme.
National Water Quality Monitoring Programme: A scheme for water quality monitoring.
National Air Quality Monitoring Programme: A scheme for air quality monitoring.
रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99
सी.जी.-डी.एल.-अ.-18072025-264797
xxxGIDHxxx
CG-DLxx-ExG-I1D8E0x7x2x0 25-264797
असाधारण
EXTRAORDINARY
भाग II—खण् ड 3—उप-खण्ड (ii)
PART II—Section 3—Sub-section (ii)
प्राजधकार स ेप्रकाजित
PUBLISHED BY AUTHORITY
स.ं 3219] नई दिल्ली, िुक्रिार, िुलाई 18, 2025/आषाढ़ 27, 1947
No. 3219] NEW DELHI, FRIDAY, JULY 18, 2025/ASHADHA 27, 1947
जित्त मत्रं ालय
(रािस्ट्ि जिभाग)
(केन्द्रीय प्रत्यक्ष कर बोडड)
अजधसचू ना
नई दिल्ली, 18 िुलाई, 2025
का.आ. 3289(अ).— केंर सरकार, आयकर अजधजनयम, 1961 (1961 का 43) की धारा 10 के खडं (46) द्वारा
प्रित्त िजियों का प्रयोग करते हुए, एतिद्व ारा 'आंध्र प्रििे प्रिषू ण जनयंत्रण बोडड’ (पैन: AAAJA1610Q), िो िल
(प्रिषू ण जनिारण और जनयंत्रण) अजधजनयम, 1974 (1974 का 6) के अंतगडत आंध्र प्रििे राज्य सरकार द्वारा गठित बोडड के
संबंध म ें उि बोड ड को उद्भूत होने िाली जनम्नजलजखत जिजनर्िडष्ट आय के संबंध में, उि खडं के प्रयोिनों के जलए अजधसूजचत
करती ह,ै अर्ाडतः
(क) िल (प्रिषू ण जनिारण एिं जनयत्रं ण) अजधजनयम, 1974 (1974 का 6) और िायु (प्रिषू ण जनिारण एिं जनयंत्रण)
अजधजनयम, 1981 (1981 का 14) के अंतगडत प्राप्त सहमजत िल्ु क;
(ख) सिेक्षण िल्ु क या िायु पठरिेि गुणित्ता सिेक्षण िल्ु क या ध्िजन स्ट्तर सिेक्षण िुल्क;
4815 GI/2025 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
(ग) केंरीय प्रिषू ण जनयंत्रण बोडड स ेराष्ट्रीय िल गणु ित्ता जनगरानी कायडक्रम और राष्ट्रीय िाय ुगणु ित्ता जनगरानी कायडक्रम
िैसी स्ट्कीमों के जलए प्राप्त व्यय की प्रजतपूर्तड;
(घ) िैि जचदकत्सा प्राजधकार िुल्क;
(ङ) उपकर प्रजतपूर्त डऔर उपकर अपील िल्ु क;
(च) केन्द्र या राज्य सरकार से प्राप्त अनुिान;
(छ) सूचना का अजधकार अजधजनयम, 2005 (2005 का 22) के अंतगडत प्राप्त िल्ु क;
(ि) जिजध पुस्ट्तकों की जबक्री, िहां कोई लाभ तत्ि िाजमल नहीं ह ैऔर गजतजिजध िाजणजज्यक प्रकृजत की नहीं है;
(झ) बोडड के कमडचाठरयों को दिए गए ऋण और अजिम पर ब्याि;
(ञ) जिजिध आय िैसे परु ानी स्ट्क्रैप िस्ट्तुओं की जबक्री, जनजििा िल्ु क आदि;
(ट) उपयुडि से अर्िडत ब्याि।
2 यह अजधसूचना इन ितों के अध्यधीन प्रभािी होगी दक आध्रं प्रिेि राज्य प्रिषू ण जनयंत्रण बोडड -
(क) दकसी भी िाजणजज्यक गजतजिजध में संलग्न नहीं होगा;
(ख) गजतजिजधयां और जनर्िष्टड आय की प्रकृजत पूरे जितीय िषो म ेंअपठरिर्तडत रहगे ी; और
(ग) आयकर अजधजनयम, 1961 की धारा 139 की उपधारा (4ग) के खंड (छ) के उपबंध के अनुसार आयकर जििरणी
िाजखल करेगा
3 यह अजधसूचना कर जनधाडरण िषड 2022-2023, 2023-2024, 2024-2025, 2025-2026 के जलए लाग ू मानी िाएगी
और जित्तीय िषड 2021-2022, 2022-2023, 2023-2024, 2024-2025 के जलए सगं त होगी तर्ा कर जनधाडरण िष ड
2026-2027 के जलए लागू होगी और जित्तीय िषड 2025-2026 के जलए संगत होगी।
[अजधसूचना स.ं 119 /2025/फा. सं. 300196/18/2017-आईटीए-I(भाग-II)]
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 ा।[भाग II—खण् ड 3(ii)] भारत का रािपत्र : असाधारण 3
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION
New Delhi, the 18th July, 2025
S.O. 3289(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, ‘Andhra Pradesh Pollution
Control Board’ (PAN: AAAJA1610Q), a Board established by the State Government of Andhra Pradesh under the
Water (Prevention and Control of Pollution) Act, 1974 (6 of 1974), in respect of the following specified income arising
to the said Board, namely:
(a) Consent fees received under the Water (Prevention & Control of Pollution) Act, 1974 (6 of
1974) and Air (Prevention & Control of Pollution) Act, 1981 (14 of 1981);
(b) Analysis fees or air ambient quality survey fees or noise level survey fees;
(c) Reimbursement of the expense received from Central Pollution Control Board towards National
Water Quality Monitoring Programme and National Air Quality Monitoring Programme like
schemes;
(d) Bio medical authorization fees;
(e) Cess reimbursement and cess appeal fees;
(f) Grants received from State or Central Governments;
(g) Fees received under the Right to Information Act, 2005 (22 of 2005);
(h) Sale of law books where no profit element is involved and the activity is not commercial in
nature;
(i) Interest on loans and advances given to staff of the Board;
(j) Miscellaneous income like sale of old scrap items, tenders fees etc.;
(k) Interest earned arising out of the above.
2. This notification shall be effective subject to the conditions that Andhra 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 be deemed to have been applied for assessment years 2022-2023, 2023-2024, 2024-
2025, 2025-2026, relevant to financial years 2021-2022, 2022-2023, 2023-2024, 2024-2025, and shall be applicable
for assessment years 2026-2027 relevant to financial years 2025-2026.
[Notification No. 119 /2025/F. No. 300196/18/2017-ITA-I/Part-II]
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.