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Date: 18-Oct-2024 Category: Extra Ordinary State: Union Government Country: India

Notification u/s 10(46) of the Income Tax Act, 1961 in the case of West Bengal Pollution Control Board

Issued by Ministry of Finance · Department of Revenue

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Executive Summary & Key Takeaways

What it means

  • This gazette notification from the Ministry of Finance (Department of Revenue), Central Board of Direct Taxes, India, exempts certain income of the West Bengal Pollution Control Board (WBPCB) from income tax under Section 10(46) of the Income Tax Act, 1961.

Key Changes

  • The WBPCB (PAN: AAALW0078N), a board constituted by the Government of West Bengal, is granted exemption from income tax on specified income sources.
  • The exempted income includes various fees (consent fees, analysis fees, authorisation fees, cess reimbursement and appeal fees), reimbursements from the Central Pollution Control Board, sale proceeds from publications (with no profit motive), interest on deposits, public hearing fees, vehicle emission monitoring test fees, processing fees from the State Environmental Impact Assessment Authority, training fees (non-commercial), fees under the Right to Information Act, interest on staff loans and advances, pollution costs/bank guarantee forfeitures, and miscellaneous income (excluding profit-making activities).
  • The exemption is subject to conditions: WBPCB must not engage in commercial activities, the nature of its activities and income must remain consistent across financial years, and it must file income tax returns as per Section 139(4C)(g) of the Income Tax Act, 1961.
  • This notification is retrospectively applied to the assessment year 2015-16 (relevant to the financial year 2014-15).

Impact Analysis

Impact on West Bengal Pollution Control Board (WBPCB)

  • Action Item: Ensure strict adherence to the conditions for exemption to maintain tax benefits. Maintain meticulous records of income sources and activities to demonstrate compliance.

Impact on Central Government

  • Action Item: Monitor WBPCB's compliance with the conditions of exemption. Regular audits may be necessary to ensure the continued validity of the exemption.

Impact on other Pollution Control Boards

  • Action Item: Other state pollution control boards may seek similar exemptions based on this precedent, potentially leading to further changes in tax policies.

Key Entities Referenced

West Bengal Pollution Control Board (WBPCB): A board constituted by the Government of West Bengal, granted income tax exemption under this notification. Central Pollution Control Board (CPCB): Mentioned as a source of reimbursement for expenses incurred by WBPCB on certain environmental programs. Ministry of Finance (Department of Revenue), Central Board of Direct Taxes: The issuing authority of this notification. Income Tax Act, 1961: The law under which the exemption is granted (Section 10(46) and Section 139(4C)(g) are specifically referenced). Right to Information Act, 2005: Fees received under this Act are included in the exempted income.
Official Source Record View Original Source →
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रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99 सी.जी.-डी.एल.-अ.-18102024-258049 CG-DxLx-xEG-I1D8H1x0x2x0 24-258049 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.ं 4204] नई दिल्ली, िुक्रिार, अक्त बू र 18, 2024/आज‍ि न 26, 1946 No. 4204] NEW DELHI, FRIDAY, OCTOBER 18, 2024/ASVINA 26, 1946 जित्त मत्रं ालय (रािस्ट्ि जिभाग) (केन्द्रीय प्रत्यक्ष कर बोडड) अजधसचू ना नई दिल् ली, 18 अक् तूबर, 2024 का.आ. 4570(अ).—आयकर अजधजनयम, 1961 (1961 का 43) की धारा 10 के खंड (46) द्वारा प्रित्त िजियों का प्रयोग करते हुए, केन्द्र सरकार एतद्द्वारा उि खंड के प्रयोिनों के जलए 'पजिम बंगाल प्रिषू ण जनयंत्रण बोडड' (पैन: AAALW0078N), िो दक पजिम बंगाल सरकार द्वारा गठित एक बोडड ह,ै को उि भ ूत होने िाली जनम्नजलजखत जिजनर्िडष्ट आय के संबंध में अजधसूजचत करती ह,ै अर्ाडत : (क) सहमजत िुल्क / अनापजत्त प्रमाण-पत्र िुल्क; (ख) िायु की गुणित्ता तर्ा िल की गुणित्ता का जिश्लेषण िल्ु क अर्िा िोर स्ट्तर सिेक्षण िल्ु क पर जिश्लेषण िुल्क; (ग) प्राजधकार िुल्क; (घ) उपकर प्रजतपूर्त ड तर्ा उपकर िल्ु क; 6788 GI/2024 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)] (ङ) नेिनल एयर मोजनटररंग प्रोग्राम, भारतीय राष्ट्रीय िलीय संसाधनों एि ं इसी प्रकार की योिनाओं की जनगरानी के जलए केंरीय प्रिषू ण जनयंत्रण बोडड से प्राप्त व्ययों की प्रजतपूर्त;ड (च) पयाडिरण संबंजधत कानूनों, जिजनयमों एिं महत्िपूणड न्द्याजयक आिेि और जिजभन्न पयाडिरण के जिषयों की पुस्ट्तकों की जबक्री जिसमें कोई लाभ का तत्ि िाजमल न हो और यह कायड िाजणजययक प्रकृजत का न हो; (छ) िमा पर ब्याि; (ि) िन सुनिाई िल्ु क; (झ) िाहन उत्सिडन जनगरानी परीक्षण िल्ु क; (ञ) स्ट्टेट एनिायरमेंटल इम्पैक्ट अससे मेंट अर्ाठरटी द्वारा दकये गए प्रसंस्ट्करण के जलए प्राप्त िुल्क; (ट) बोडड पयाडिरण प्रजिक्षण संस्ट्र्ान के द्वारा दिए िाने िाल ेप्रजिक्षण, जिसमे दक कोई लाभ की बात जनजहत न हो या िाजणजययक प्रकृजत का कोई दक्रयाकलाप न हों के जलए सग्रं जहत िुल्क; (ि) सूचना का अजधकार अजधजनयम 2005 (2005 का 22) के अतं गडत प्राप्त िल्ु क और अपील िल्ु क; (ड) बोडड के कमडचाठरयों को दिए गए किड और अजग्रम धन पर ब्याि; (ढ) प्रिषू ण कचड / अनुपालन न करने की जस्ट्र्जत म ें बैंक की गारंटी; और (ण) जिजिध आय िैसेदक परु ान ेतर्ा कबाड़ की जबक्री, जनजििा िुल्क और इससे संबंजधत अन्द्य मामल ेजिसमे कोई लाभ न जनजहत हो। 2. यह अजधसूचना इन ितों के अधीन प्रभािी होगी दक पजिम बंगाल प्रिषू ण जनयंत्रण बोड–ड (क) दकसी भी व्यािसाजयक गजतजिजध में िाजमल नहीं होगा; (ख) गजतजिजधयााँ और जिजनर्िडष्ट आय की प्रकृजत परू े जित्तीय िषों म ेंअपठरिर्ततड रहगें ी; और (ग) आयकर अजधजनयम, 1961 की धारा 139 की उप-धारा (4 ग) के खंड (छ) के प्रािधान के अनुसार आय की जििरणी िाजखल करेगा। 3. यह अजधसूचना जित्तीय िषड 2014-15 से सगं त जनधाडरण िषड 2015-16 के जलए लाग ूमानी िाएगी। [अजधसूचना स.ं 117 /2024/फा. सं. 300196/27/2022-आईटीए-I(खंड 1)] जिकास ससंह, जनिेिक (आईटीए-I) स्ट्पष्टीकरण ज्ञापन यह प्रमाजणत दकया िाता ह ै दक इस अजधसूचना को भूतलक्षी प्रभाि िेन े से दकसी भी व्यजि पर प्रजतकूल प्रभाि नहीं पड़ रहा ह।ै[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 October, 2024 S.O. 4570(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, ‘West Bengal Pollution Control Board’ (PAN AAALW0078N), a board constituted by the Government of West Bengal in respect of the following specified income arising to that body, namely: (a) consent fees or no objection certificate fees; (b) analysis fees on air quality and water quality or noise level survey fees; (c) authorisation fees; (d) cess reimbursement and cess appeal fees; (e) reimbursement of the expenses received from the Central Pollution Control Board towards National Air Monitoring Program, the Monitoring of Indian National Aquatic resources and like schemes; (f) sale of books relating to environmental law, regulations, important judicial orders and environmental issues where no profit element is involved and the activity is not commercial in nature; (g) interest on deposits; (h) public hearing fees; (i) vehicle emission monitoring test fees; (j) fees received for processing by State Environmental Impact Assessment Authority; (k) fees collected for training conducted by the Environmental Training Institute of the Board where no profit element is involved and the activity is not commercial in nature; (l) fees received under the Right to Information Act, 2005 (22 of 2005) and appeal fees; (m) interest on loans and advances given to staff of the Board; (n) pollution cost or forfeiture of bank guarantee due to non-compliance; and (o) miscellaneous income including sale of old or scrap items, tender fees and other matters relating thereto, where no profit element is involved. 2. This notification shall be effective subject to the conditions that West Bengal 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 year 2015-16 relevant for the financial year 2014-15. [Notification No. 117/2024/F. No. 300196/27/2022-ITA-I(Pt.1)] VIKAS SINGH, Director (ITA-I) 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.

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