**Policy Summary: Income Tax Exemption for Parambikulam Tiger Conservation Foundation**
This notification, issued by the Ministry of Finance, Department of Revenue, Central Board of Direct Taxes on August 12, 2025, grants an income tax exemption to the Parambikulam Tiger Conservation Foundation (PAN: AADTP9665M), a trust constituted by the Government of Kerala, under clause 46 of section 10 of the Income-tax Act, 1961.
The exemption applies to the following specified income of the Trust:
* Fees received from check post entry, visitor accommodation, halting at inspection Bungalows, ecotourism packages, and rent fees from canteens.
* License fees received from the Tamil Nadu Government for forest land licensed out for the Parambikulam Aliyar Project.
* Proceeds from the sale of forest produce through ECO shops or its website.
* Funds received from government departments and NGOs.
* Prize money received along with awards won by the Foundation.
* Interest received on bank deposits.
The notification is subject to the following conditions:
* The Parambikulam Tiger Conservation Foundation shall not engage in any commercial activity.
* The activities and the nature of the specified income shall remain unchanged throughout the financial years.
* The Foundation shall file income tax returns in accordance with clause (g) of subsection (4C) of section 139 of the Income-tax Act, 1961.
This notification is deemed to have been applied for assessment years 2022-2023 to 2025-2026, relevant for the financial years 2021-2022 to 2024-2025, and shall be applicable for assessment year 2026-2027, relevant for the financial year 2025-2026.
The notification number is 131/2025 and the file number is F. No. 300196/6/2022-ITA-I.
For further information, contact Meenakshi Singh, Dy. Secy.
Key Entities Referenced
Ministry of Finance: A department of the Government of India.
Department of Revenue: A department under the Ministry of Finance.
Central Board of Direct Taxes: An agency under the Department of Revenue, Ministry of Finance.
Income-tax Act, 1961: An act of the Parliament of India that governs income tax.
Parambikulam Tiger Conservation Foundation: A Trust constituted by the Government of Kerala.
Government of Kerala: The state government of Kerala, India.
Tamil Nadu Government: The state government of Tamil Nadu, India.
Parambikulam Aliyar Project: A water management project involving the Parambikulam and Aliyar rivers.
रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99
सी.जी.-डी.एल.-अ.-12082025-265382
CG-DLxx-xEG-I1D2H0x8x2x0 25-265382
xxxGIDExxx
असाधारण
EXTRAORDINARY
भाग II—खण् ड 3—उप-खण्ड (ii)
PART II—Section 3—Sub-section (ii)
प्राजधकार स ेप्रकाजित
PUBLISHED BY AUTHORITY
स.ं 3583] नई दिल्ली, मंगलिार, अगस्ट्त 12, 2025/श्रािण 21, 1947
No. 3583] NEW DELHI, TUESDAY, AUGUST 12, 2025/SHRAVANA 21, 1947
जित्त मत्रं ालय
(रािस्ट्ि जिभाग)
(केन्द्रीय प्रत्यक्ष कर बोडड)
अजधसचू ना
नई दिल्ली, 12 अगस्ट् त, 2025
का.आ. 3675(अ).— केन्द्र सरकार, आयकर अजधजनयम, 1961 (1961 का 43) की धारा 10 के खडं (46) द्वारा
प्रित्त िजियों का प्रयोग करते हुए, एतत्द्वारा, उि खंड के प्रयोिनों के जलए 'परम्बीकुलम बाघ सरं क्षण फाउंडेिन'
(पैन: AADTP9665M), केरल सरकार द्वारा गठित एक रस्ट्ट को, उस रस्ट्ट को उत्पन्न होने िाली जनम्नजलजखत जनर्िडष्ट आय
के संबंध में अजधसूजचत करती ह,ै अर्ाडतः-
(क) चेक पोस्ट्ट प्रिेि, आगतं ुक आिास, जनरीक्षण बगं लों में िहराि, इकोटूठरज्म पैकेि, कैंटीन से दकराया फीस।
(ख) परम्बीकुलम-अजलयार पठरयोिना जलए लाइसेंस प्राप्त िन भूजम के जलए तजमलनाडु सरकार से प्राप्त लाइसेंस
िुल्क।
5366 GI/2025 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
(ग) ईसीओ िकु ानों या इसकी िेबसाइट के माध्यम स ेिन्द्य उपि की जबक्री से प्राप्त आय ।
(घ) सरकारी जिभागों और गैर सरकारी संगिनों से प्राप्त जनजधयााँ ।
(ङ) फाउंडेिन द्वारा िीते गए पुरस्ट्कारों के सार् प्राप्त पुरस्ट्कार राजि ।
(च) बैंक िमा पर अर्िडत ब्याि।
2. यह अजधसूचना इन ितों के अधीन प्रभािी होगी दक परम्बीकुलम बाघ संरक्षण फाउंडिे न -
(क) दकसी भी िाजणजज्यक गजतजिजध में संलग्न नहीं होगा;
(ख) गजतजिजधयां और जनर्िष्टड आय की प्रकृजत पूरे जित्तीय िर्ड में अपठरिर्तडत रहगे ी; और
(ग) आयकर अजधजनयम, 1961 की धारा 139 की उप-धारा (4ग) के खंड (छ) के उपबंध के अनुसार आयकर ठरटन ड
िाजखल करेगा।
3. यह अजधसूचना जनधाडरण िर्ड 2021-2022 स े 2024-2025 के जलए प्रासंजगक कर जनधाडरण िर्ड 2022-2023 स े
2025-2026 के जलए लाग ू मानी िाएगी और जित्तीय िर्ड 2025-2026 के जलए प्रासंजगक कर जनधाडरण िर्ड 2026-2027
के जलए लाग ूहोगी।
[अजधसूचना स.ं131/2025/फा. सं. 300196/6/2022-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 12th August, 2025
S.O. 3675(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, ‘Parambikulam Tiger
Conservation Foundation’ (PAN AADTP9665M), a Trust constituted by Government of Kerala, in respect of the
following specified income arising to the said Trust, namely;
(a) Fees received in respect of check post entry, visitor accommodation, halting at inspection Bungalows,
ecotourism packages, rent fees from canteens
(b) License fees received from Tamil Nadu Government towards forest land licensed out for Parambikulam-
Aliyar Project
(c) Proceeds from sale of forest produce through ECO shops or its website
(d) Funds received from Govt departments and NGO
(e) Prize money received alongwith awards won by foundation
(f) Interest received on bank deposits.[भाग II—खण् ड 3(ii)] भारत का रािपत्र : असाधारण 3
2. This notification shall be effective subject to the conditions that Parambikulam Tiger Conservation
Foundation–
(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 to 2025-2026 relevant
for the financial years 2021-2022 to 2024-2025 and shall be applicable for assessment year 2026-2027 relevant for the
financial year 2025-2026.
[Notification No. 131/2025/F. No. 300196/6/2022-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.