**Executive Summary**
This notification issued by the Central Board of Direct Taxes on March 27, 2026, officially designates the "Andhra Pradesh Pollution Control Board" under Section 10(46A)(b) of the Income-tax Act, 1961. The notification is effective from the assessment year 2027-28, contingent upon the Board maintaining its established status under the Water (Prevention and Control of Pollution) Act, 1974.
**Key Points / Main Content**
**Official Notification**
* **Entity Notified:** Andhra Pradesh Pollution Control Board (PAN: AAAJA1610Q), referred to as "the assessee."
* **Legal Authority:** The notification is issued under sub-clause (b) of clause (46A) of section 10 of the Income-tax Act, 1961.
* **Establishment Context:** The assessee is recognized as a Board established by the State Government of Andhra Pradesh under the Water (Prevention and Control of Pollution) Act, 1974.
**Applicability and Timeline**
* **Effective Date:** The provisions of this notification apply starting from the assessment year 2027-28.
* **Duration:** The notification remains valid as long as the assessee continues to be a Board established under section 4 of the Water (Prevention and Control of Pollution) Act, 1974.
**Mandatory Conditions**
* **Purpose Alignment:** The assessee must continue to fulfill one or more of the purposes specified in sub-clause (a) of clause (46A) of section 10 of the Income-tax Act.
* **Regulatory Compliance:** Ongoing recognition is subject to the Board maintaining its legal standing under its founding state legislation.
**Impact Analysis**
**Andhra Pradesh Pollution Control Board**
**Impact**
The Board is officially recognized for tax purposes under Section 10(46A) of the Income-tax Act, 1961, starting from the assessment year 2027-28.
**Action Required**
The Board must ensure it remains established under section 4 of the Water (Prevention and Control of Pollution) Act, 1974, and continues to operate for the specific purposes outlined in the Income-tax Act to maintain this status.
**Central Board of Direct Taxes / Income Tax Department**
**Impact**
Tax authorities are required to treat the Andhra Pradesh Pollution Control Board as a notified entity under the specified clause for the relevant assessment years.
**Action Required**
Update internal records and assessment protocols to reflect the Board’s (PAN: AAAJA1610Q) status under Section 10(46A)(b) for the assessment year 2027-28 and onwards.
Key Entities Referenced
Andhra Pradesh Pollution Control Board: The primary entity being notified as an 'assessee' for specific tax-related purposes under the Income-tax Act.
Income-tax Act, 1961: The governing legislation, specifically Section 10(46A), under which the notification grants tax-exempt status to the specified board.
Central Board of Direct Taxes (CBDT): The primary regulatory authority under the Ministry of Finance responsible for issuing this notification and administering direct tax laws.
Water (Prevention and Control of Pollution) Act, 1974: The underlying statute under which the Andhra Pradesh Pollution Control Board was established and must continue to operate.
रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99
सी.जी.-डी.एल.-अ.-27032026-271351
CG-DxLx-xEG-I2D7H0x3x2x0 26-271351
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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.ं 1559] नई दिल्ली, िुक्रिार, माच ड27, 2026/चत्रै 6, 1948 13, 1947 26/पौष 17, 1947
No. 1559] NEW DELHI, FRIDAY, MARCH 27, 2026/CHAITRA 6, 1948 ss, 1947 /PAUSHA 17, 1947
जित्त मत्रं ालय
(रािस्ट्ि जिभाग)
(केन्द्रीय प्रत्यक्ष कर बोडड)
अजधसचू ना
नई दिल्ली, 27 माच,ड 2026
का.आ. 1624(अ).— केंर सरकार, आयकर अजधजनयम, 1961 (1961 का 43) (एतजममन ् पश्चात जिसे “आयकर
अजधजनयम” स े संिर्भडत दकया गया ह)ै की धारा 10 के खंड (46क) के उपखडं (ख) द्वारा प्रित्त िजियों का प्रयोग करत े हुए,
एतद्द्वारा, उि खडं के प्रयोिनों के जलए “आंध्र प्रििे प्रिषू ण जनयंत्रण बोड”ड (पनै : AAAJA1610Q) को (एतजममन ् पश्चात
जिसे “जनधाडररती” से संिर्भडत दकया गया ह)ै िो आंध्र प्रिेि राज्य सरकार द्वारा िल (प्रिषू ण जनिारण एिं जनयंत्रण)
अजधजनयम, 1974 के अंतगडत गरित एक बोड डको अजधसूजचत करती ह।ै
2. यह अजधसूचना जनधाडरण िषड 2027-28 से प्रभािी होगी, बिते दक जनधाडररती आयकर अजधजनयम की धारा 10 के
खंड (46क) के उपखंड (क) में जिजनर्िडष्ट एक या एक स ेअजधक उद्देमय स ेआंध्र प्रिेि राज्य सरकार द्वारा िल (प्रिषू ण जनिारण
एिं जनयंत्रण) अजधजनयम, 1974 की धारा 4 के तहत स्ट्थाजपत बोडड बना रह।े
[अजधसूचना स.ं 36 /2026/फा.स.300195/37/2025-आईटीए-I]
हरिेि ससंह, अिर सजचि
2266 GI/2026 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION
New Delhi, the 27th March, 2026
S.O. 1624(E).—In exercise of the powers conferred by sub-clause (b) of clause (46A) of section 10 of the
Income-tax Act, 1961 (43 of 1961), (hereinafter referred to as “the Income-tax Act”), the Central Government hereby
notifies “Andhra Pradesh Pollution Control Board” (PAN: AAAJA1610Q) (hereinafter referred to as “the assessee”), a
Board established by the State Government of Andhra Pradesh under the Water (Prevention and Control of Pollution)
Act, 1974, for the purposes of the said clause.
2. This notification shall be effective from the assessment year 2027-28, subject to the condition that the assessee
continues to be a Board established by the State Government of Andhra Pradesh under section 4 of the Water
(Prevention and Control of Pollution) Act, 1974, with one or more of the purposes specified in sub-clause (a) of clause
(46A) of section 10 of the Income-tax Act.
[NOTIFICATION No. 36 /2026/F. No. 300195/37/2025-ITA-I]
HARDEV SINGH, Under Secy.
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.