**Policy Summary: Income Tax Exemption for Haryana State Pollution Control Board**
This notification, S.O. 3557(E), issued by the Ministry of Finance, Department of Revenue, Central Board of Direct Taxes on August 1, 2025, grants an exemption under clause (46) of section 10 of the Income-tax Act, 1961 to the Haryana State Pollution Control Board (PAN: AAAJH0446F). The exemption applies to the following specified income of the Board:
* Grants from State or Central Governments.
* Consent fee received under the Water (Prevention and Control of Pollution) Act, 1974 and Air (Prevention and Control of Pollution) Act, 1981.
* Analysis fees or air ambient quality survey fees.
* Authorization fees.
* Cess reimbursement and cess appeal fees.
* Fees received under RTI Act, 2005.
* Interest on loans and advances given to staff.
* Miscellaneous income from the sale of old items or scrap, tender fees, forfeiture of security, and related matters.
* Testing fees.
* NOC fees.
* Public hearing fees.
* Recognition fees.
* Interest on fixed deposits.
The notification is subject to the following conditions:
* The Haryana State Pollution Control Board shall not engage in any commercial activity.
* The activities and the nature of the specified income remain unchanged throughout the financial years.
* The Board shall file its return of income in accordance with the provision of 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 Year 2024-25 and shall apply with respect to the Financial Years 2025-26, 2026-27, 2027-28 and 2028-29.
The notification number is 127/2025 and file number F. No. 300196/8/2025-ITA-I. For further information, contact Meenakshi Singh, Dy. Secy.
Key Entities Referenced
Haryana State Pollution Control Board: A Board constituted by the State Government of Haryana under the Water Prevention and Control of Pollution Act, 1974.
Income-tax Act, 1961: A law that defines the framework for income tax in India.
Water Prevention and Control of Pollution Act, 1974: An act by the State Government of Haryana related to water pollution control.
Air Prevention Control of Pollution Act, 1981: An act related to air pollution control.
RTI Act, 2005: Right to Information Act, 2005
Ministry of Finance: The ministry responsible for financial matters in the government.
Central Board of Direct Taxes: A department under the Ministry of Finance.
New Delhi: The location where the notification was issued.
रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99
सी.जी.-डी.एल.-अ.-01082025-265164
xxxGIDHxxx
CG-DLxx-ExG-I0D1E0x8x2x0 25-265164
असाधारण
EXTRAORDINARY
भाग II—खण् ड 3—उप-खण्ड (ii)
PART II—Section 3—Sub-section (ii)
प्राजधकार स ेप्रकाजित
PUBLISHED BY AUTHORITY
स.ं 3471] नई दिल्ली, िुक्रिार, अगस्ट्त 1, 2025/श्रािण 10, 1947
No. 3471] NEW DELHI, FRIDAY, AUGUST 1, 2025/SHRAVANA 10, 1947
जित्त मत्रं ालय
(रािस्ट्ि जिभाग)
(केन्द्रीय प्रत्यक्ष कर बोडड)
अजधसचू ना
नई दिल्ली, 1 अगस्ट्त, 2025
का.आ. 3557(अ).— केंर सरकार, आयकर अजधजनयम, 1961 (1961 का 43) की धारा 10 के खडं (46) द्वारा
प्रित्त िजियों का प्रयोग करते हुए एतद्द्वारा “हररयाणा राज्य प्रिषू ण जनयंत्रण बोडड”, िो िल (प्रिषू ण जनिारण और जनयंत्रण)
अजधजनयम, 1974 के तहत "हररयाणा राज्य सरकार द्वारा गरित एक बोडड ह,ै को होने िाली जनम्नजलजखत जिजनर्िडष्ट आय के
संबंध में उि खंड के प्रयोिनों के जलए अजधसूजचत करती ह ै, अर्ाडत:-
(क) राज्य या केन्द्र सरकार से अनुिान;
(ख) िल (प्रिषू ण जनिारण एिं जनयंत्रण) अजधजनयम, 1974 और िाय ु (प्रिषू ण जनिारण एि ं जनयंत्रण)
अजधजनयम, 1981 के अंतगडत प्राप्त सहमजत िल्ु क;
(ग) जिश्लेषण िल्ु क या िायु पररिेि गुणित्ता सिेक्षण िल्ु क;
(घ) प्राजधकार िुल्क;
(ङ) उपकर प्रजतपूर्त डऔर उपकर अपील िल्ु क;
5166 GI/2025 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
(च) सूचना का अजधकार अजधजनयम, 2005 के अंतगडत प्राप्त िल्ु क;
(छ) बोडड के कमडचाररयों को दिए गए ऋण और अजिम पर ब्याि;
(ि) जिजिध आय िैसे पुरानी या स्ट्क्रैप िस्ट्तुओं की जबक्री, ितें, जनजििा िुल्क, प्रजतभूजत की िब्ती और उसस े
संबंजधत अन्द्य मामल;े
(झ) परीक्षण िल्ु क;
(ञ) अनापजत्त प्रमाण-पत्र िल्ु क;
(ट) सािडिजनक सुनिाई िुल्क;
(ि) मान्द्यता िुल्क;
(ड) सािजध िमा पर ब्याि.
2. यह अजधसूचना जनम्न ितों के अधीन प्रभािी होगी दक हररयाणा राज्य प्रिषू ण जनयंत्रण बोडड,-
(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 अनसु ार आयकर
ररटनड िाजखल करेगा।
3. यह अजधसूचना क्रमिः जित्तीय िषड 2024-25 के जलए लागू मानी िाएगी तर्ा जित्तीय िषड 2025-26,
2026-27, 2027-28 और 2028-29 के संबंध में लाग ूहोगी।
[अजधसूचना स.ं 127/2025/फा. स.ं 300196/8/2025-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 ा।[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 1st August, 2025
S.O. 3557(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, “Haryana
State Pollution Control Board”, (PAN: AAAJH0446F), a Board constituted by the State Government of
Haryana under the Water (Prevention and Control of Pollution) Act, 1974, in respect of the following specified
income arising to that Board, namely:-
(a) Grants from State or Central Governments;
(b) Consent fee received under the Water (Prevention & Control of Pollution) Act, 1974 and Air
(Prevention & Control of Pollution) Act, 1981;
(c) Analysis fees or air ambient quality survey fees;
(d) Authorization fees;
(e) Cess reimbursement and cess appeal fees;
(f) Fees received under RTI Act, 2005;
(g) Interest on loan and advances given to staff of board;
(h) Misc. Income such as sale of old or scrap items, terms, tender fees, forfeiture of security and other
matters relating thereto;
(i) Testing fees;
(j) NOC fees;
(k) Public hearing fees;
(l) Recognition fees;
(m) Interest on fixed deposit.
2. This notification shall be effective subject to the conditions that Haryana State Pollution Control Board-
(a) shall not engage in any commercial activity;
(b) activities and the nature of the specified income 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) section
139 of the Income-tax Act, 1961.
3. This notification shall be deemed to have been apply for the Financial Year 2024-25 and shall apply
with respect to the Financial Years 2025-26, 2026-27, 2027-28 and 2028-29.
[Notification No. 127 /2025/F. No. 300196/8/2025-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.