**Executive Summary**
This notification, issued by the Ministry of Finance, grants an exemption under Section 10(46) of the Income-tax Act, 1961, to the 'State Pollution Control Board, Odisha.' It specifies the income of the board that will be exempt from income tax, provided it adheres to certain conditions. The exemption is 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.
**Key Points / Main Content**
* **Income Tax Exemption:** The 'State Pollution Control Board, Odisha' is granted an exemption under Section 10(46) of the Income-tax Act, 1961.
* **Exempt Income:** The following income of the Board is specified to be exempt from income tax:
* Statutory Consent & Authorization Fees received under the Water and Air Pollution 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 received for carrying out environmental studies & research.
* 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;
* Interest earned on items listed above.
* **Conditions for Exemption:** The exemption is conditional upon the 'State Pollution Control Board, Odisha':
* Not engaging in any commercial activity.
* Activities and nature of the specified income remaining unchanged throughout the financial years.
* Filing a return of income as per Section 139(4C)(g) of the Income-tax Act, 1961.
* **Effective Period:** 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.
**Impact Analysis**
**State Pollution Control Board, Odisha**
* **Impact:** The Board benefits from an exemption on specified income, potentially reducing its tax liabilities.
* **Action Required:** The Board must ensure it complies with all the conditions mentioned in the notification, including not engaging in commercial activities, maintaining the specified income's nature, and filing income tax returns.
Key Entities Referenced
Income-tax Act, 1961: The relevant Indian law governing income tax, particularly section 10(46) and section 139 (4C)(g) as referenced in the notification.
State Pollution Control Board, Odisha: The primary entity affected by this notification, specifically regarding its income and tax exemptions.
Water (Prevention and Control of Pollution) Act, 1974: Act under which the State Pollution Control Board, Odisha, was constituted.
Air (Prevention & Control of Pollution) Act, 1981: Act under which the State Pollution Control Board, Odisha, receives Statutory Consent & Authorization Fees.
Ministry of Finance: The issuing ministry for the notification, responsible for revenue and direct taxes.
रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99
सी.जी.-डी.एल.-अ.-26112025-267979
CG-DxLx-xEG-I2D6H1x1x2x0 25-267979
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असाधारण
EXTRAORDINARY
भाग II—खण् ड 3—उप-खण्ड (ii)
PART II—Section 3—Sub-section (ii)
प्राजधकार स ेप्रकाजित
PUBLISHED BY AUTHORITY
स.ं 5259] नई दिल्ली, बुधिार, निम्ब र 26, 2025/अग्रहायण 5, 1947
No. 5259] NEW DELHI, WEDNESDAY, NOVEMBER 26, 2025/AGRAHAYANA 5, 1947
जित्त मत्रं ालय
(रािस्ट्ि जिभाग)
(केन्द्रीय प्रत्यक्ष कर बोडड)
अजधसचू ना
नई दिल्ली, 26 निम् बर, 2025
का.आ. 5440(अ).— केंर सरकार, आयकर अजधजनयम, 1961 (1961 का 43) की धारा 10 के खडं (46) द्वारा
प्रित्त िजियों का प्रयोग करते हुए, एतद्द्वारा उि खडं के प्रयोिनों के जलए 'राज्य प्रिषू ण जनयंत्रण बोड,ड ओजडिा'
(पैन AAALS2490J), जिसका गठन ओजडिा राज्य सरकार द्वारा िल (प्रिषू ण जनिारण और जनयंत्रण) अजधजनयम, 1974
(1974 का 6) के तहत दकया गया था, को होन े िाली जनम्नजलजखत जनर्िडष्ट आय के संबंध म ें दकया गया ह ै जनम्नानुसार
अजधसूजचत करती ह,ै अथाडत:-
(क) िल (प्रिषू ण जनिारण एिं जनयत्रं ण) अजधजनयम, 1974 और िायु (प्रिषू ण जनिारण एिं जनयंत्रण) अजधजनयम, 1981
के तहत प्राप्त िैधाजनक सहमजत एिं प्राजधकरण िुल्क;
(ख) िासकीय कानूनों के अतं गतड िसूले गए िडं एि ंलेिी;
(ग) केन्द्र एिं राज्य सरकारों स ेप्राप्त अनिु ान सहायता;
(घ) नोडल एिेंसी की क्षमता में केंर और राज्य सरकारों की ओर स ेप्राप्त सहायता अनिु ान;
7943 GI/2025 (1)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.