**Policy Summary:**
This notification, S.O. 3627(E), issued by the Ministry of Finance, Department of Revenue, Central Board of Direct Taxes on August 7, 2025, notifies the Uttarakhand Pollution Control Board (PAN: AAALU0160D) as an assessee for the purposes of clause 46A of section 10 of the Income-tax Act, 1961 (43 of 1961). The Uttarakhand Pollution Control Board is constituted under both the Air (Prevention and Control of Pollution) Act, 1981 (Act No. 14 of 1981) and the Water (Prevention and Control of Pollution) Act, 1974 (Act No. 6 of 1974). This notification is effective from the assessment year 2025-2026, contingent upon the Board's continued constitution under the aforementioned Acts and adherence to the purposes specified in subclause (a) of clause 46A of section 10 of the Income-tax Act. The notification number is 130/2025, and the file number is F. No. 300195342024-ITA-I/Part. The issuing authority is Meenakshi Singh, Dy. Secy.
Key Entities Referenced
Income-tax Act, 1961: A law referenced in the notification, specifically section 10, clause 46A, and its sub-clauses.
Central Board of Direct Taxes: The issuing authority of the notification, under the Department of Revenue, Ministry of Finance.
Uttarakhand Pollution Control Board: The assessee being notified, constituted under the Air and Water Prevention Control of Pollution Acts.
New Delhi: The location where the notification was issued.
Ministry of Finance: The government ministry under which the Department of Revenue operates.
Department of Revenue: The department under the Ministry of Finance that oversees the Central Board of Direct Taxes.
Air Prevention Control of Pollution Act, 1981: One of the acts under which the Uttarakhand Pollution Control Board is constituted.
Water Prevention Control of Pollution Act, 1974: The other act under which the Uttarakhand Pollution Control Board is constituted.
रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99
सी.जी.-डी.एल.-अ.-07082025-265288
CG-DxLx-xEG-I0D7H0x8x2x0 25-265288
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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.ं 3540] नई दिल्ली, बृहजस्ट्पतिार, अगस्ट्त 7, 2025/श्रािण 16, 1947
No. 3540] NEW DELHI, THURSDAY, AUGUST 7, 2025/SHRAVANA 16, 1947
जित्त मत्रं ालय
रािस्ट्ि जिभाग
(केन्द्रीय प्रत्यक्ष कर बोडड)
अजधसचू ना
नई दिल्ली, 7 अगस्ट् त, 2025
का.आ. 3627(अ).— केंद्र सरकार, आयकर अधिधियम, 1961 (1961 का 43) (इसमें इसके पश्चात “आयकर
अधिधियम” के रूप म ेंसंिर्भडत) की िारा 10 के खंड (46क) के उप खंड (ख) द्वारा प्रदत्त शधियों का प्रयोग करते हुए, एतद्द्वारा
“ उत्तराखडं प्रिषू ण जनयंत्रण बोडड” (पैन: AAALU0160D) (इसमें इसके पश्चात “ धििााररती ” के रूप म ें संिर्भडत) को (i)
वायु (प्रदषू ण धिवारण और धियंत्रण) अधिधियम, 1981 (1981 का अजधजनयम सं. 14) और (ii) िल (प्रिषू ण जनिारण और
जनयंत्रण) अजधजनयम, 1974 (1974 का अजधजनयम सं. 6) के तहत गठित एक बोडड के रूप म ेंअजधसूजचत करती ह।ै
2. यह अधिसूचिा जनधाडरण िषड 2025-2026 स े प्रभािी होगी, बित े कक जनधाडठरती (i) वायु (प्रदषू ण धिवारण एव ं
धियंत्रण) अधिधियम, 1981 (1981 का अजधजनयम सं. 14) और (ii) िल (प्रिषू ण जनिारण एि ंजनयंत्रण) अजधजनयम, 1974
5301 GI/2025 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
(1974 का अजधजनयम सं. 6) के अंतगडत आयकर अजधजनयम की धारा 10 के खडं (46क) के उप खंड (क) म ें जनर्िडष्ट एक या
अजधक प्रयोिनों के साथ गठित बोडड बना रह।े
[अधिसूचिा स.ं 130 /2025/फा. स.ं 300195/34/2024-आईटीए-I(भाग)]
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 7th August, 2025
S.O. 3627(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 the “Uttarakhand Pollution Control Board” (PAN:AAALU0160D) (hereinafter referred to as “the assessee”), a
Board constituted under the (i) The Air (Prevention & Control of Pollution) Act, 1981 (Act No.14 of 1981) and (ii)
Water (Prevention & Control of Pollution) Act, 1974 (Act No.6 of 1974), for the purposes of the said clause.
2. This notification shall be effective from the assessment year 2025-2026, subject to the condition that the
assessee continues to be a board constituted under the (i) The Air (Prevention & Control of Pollution) Act, 1981 (Act
No.14 of 1981) and (ii) Water (Prevention & Control of Pollution) Act, 1974 (Act No.6 of 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. 130 /2025/F. No. 300195/34/2024-ITA-I(Part)]
MEENAKSHI SINGH, Dy. Secy.
Explanatory Memorandum
It is certified that no person is being adversely affected by giving retrospective effect to this notification
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and Published by the Controller of Publications, Delhi-110054.