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Date: 26-Oct-2023 Category: Extra Ordinary State: Union Government Country: India

Notification under clause 46 of section 10 of the Income tax Act 1961

Issued by Ministry of Finance · Department of Revenue

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Executive Summary & Key Takeaways

What it means

  • The notification issued by the Ministry of Finance, Department of Revenue, Central Board of Direct Taxes, exempts specific income categories of the 'West Bengal Pollution Control Board' (WBPCB) from income tax under Section 10(46) of the Income-tax Act, 1961.
  • This exemption applies to income arising to the WBPCB, a board established by the West Bengal state government.

Key Changes

  • The notification specifies various income sources of the WBPCB that are now exempt from income tax.
  • These income sources include fees such as consent fees, analysis fees, authorization fees, public hearing fees, fees related to environmental impact assessment, training fees, fees under the Right to Information Act, tender fees and cess appeal fees.
  • It also includes reimbursement of cess and expenses from the Central Pollution Control Board for programs like the National Air Monitoring Program.
  • Income from the sale of books related to environmental law where no profit is involved, pollution cost or forfeiture of bank guarantees, miscellaneous income from the sale of scrap items where no profit is involved, and interest on bank deposits and loans to staff are also exempt.
  • The exemption is conditional upon the WBPCB not engaging in commercial activities, maintaining the nature of its activities and specified income, and filing income tax returns as per Section 139(4C)(g) of the Income-tax Act, 1961.
  • The notification is applied retrospectively for the assessment years 2021-2022 to 2023-2024, relevant to the financial years 2020-2021 to 2022-2023 respectively.

Impact Analysis

West Bengal Pollution Control Board (WBPCB)

  • Action Item: Review accounting practices to accurately categorize and track income streams to ensure correct application of the tax exemption.

Central Government

  • Action Item: Monitor the WBPCB's compliance with the conditions of the exemption to ensure the intended benefits are realized.

State Government of West Bengal

  • Action Item: Support the WBPCB in adhering to the conditions of the tax exemption and in effectively utilizing the freed-up resources for environmental protection.

General Public and Environment

  • Long-term benefit: A cleaner environment and better public health outcomes.

Key Entities Referenced

West Bengal Pollution Control Board (WBPCB): A board established by the State Government of West Bengal responsible for environmental protection and pollution control in the state. Central Board of Direct Taxes (CBDT): A part of the Department of Revenue in the Ministry of Finance, responsible for the administration of direct tax laws in India. Income-tax Act, 1961: The primary legislation governing income tax in India. Section 10(46) provides for the exemption of income of certain bodies or authorities. Central Pollution Control Board (CPCB): A statutory organisation under the Ministry of Environment, Forest and Climate Change responsible for pollution control. Right to Information Act, 2005: An Act to provide for setting out the practical regime of right to information for citizens to secure access to information under the control of public authorities, in order to promote transparency and accountability in the working of every public authority.
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रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99 सी.जी.-डी.एल.-अ.-26102023-249713 CG-DxLx-xEG-I2D6H1x0x2x0 23-249713 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.ं 4516] नई दिल्ली, बृहस्ट्प जतिार, अक्त बू र 26, 2023/कार्तकड 4, 1945 No. 4516] NEW DELHI, THURSDAY, OCTOBER 26, 2023/KARTIKA 4, 1945 जित्त मत्रं ालय (रािस्ट्ि जिभाग) (केंद्रीय प्रत्यक्ष कर बोडड) अजधसचू ना नई दिल्ली, 26 अक्त ूबर, 2023 का.आ. 4703(अ).—आयकर अजधजनयम, 1961 (1961 का 43) की धारा 10 के खंड (46) द्वारा प्रित्त िजियों का प्रयोग करत े हुए, केन्द्द्र सरकार ‘पजिम बगं ाल प्रिषू ण जनयंत्रण बोड’ड (पैनः-AAALW0078B), पजिम बंगाल राज्य सरकार द्वारा संस्ट्थाजपत एक बोडड, को उद्भूत होन े िाली जनम्नजलजखत जिजनर्िष्टड आय के सबं ंध म ें उि खडं के प्रयोिनाथ ड अजधसूजचत करती ह,ै अथाडत्:- (क) िुल्क जिसम ें जनम्नजलजखत िाजमल ह ैं:- (i) सहमजत िल्ु क या अनापजत्त प्रमाणपत्र िल्ु क, (ii) जिश्ल ेषण िल्ु क, (iii) प्राजधकार िल्ु क, (iv) सािडिजनक सुनिाई िल्ु क, 6825 GI/2023 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)] (v) राज्य पयाडिरणीय प्रभाि जनधाडरण प्राजधकरण द्वारा प्रसंस्ट्करण के जलए एकजत्रत िुल्क, (vi) बोड ड के पयाडिरणीय प्रजिक्षण संस्ट्थान द्वारा आयोजित प्रजिक्षण के जलए प्राप्त िल्ु क, (vii) सूचना का अजधकार अजधजनयम,2005 (2005 का 22) के अतं गडत प्राप्त िुल्क और अपील िल्ु क; (viii) जनजििा िुल्क, और (ix) उपकर अपील िल्ु क । (ख) जनम्नजलजखत की प्रजतपूर्त:ड- (i) उपकर, और (ii) राष्ट्रीय िाय ु जनगरानी कायडक्रम, भारतीय राष्ट्रीय िलीय संसाधनों की जनगरानी और इसी तरह की योिनाओं के जलए केंद्रीय प्रिषू ण जनयंत्रण बोडड स ेप्राप्त व्यय। (ग) पयाडिरणीय काननू , जिजनयमों, महत्िपूणड न्द्याजयक आििे ों और पयाडिरणीय मुद्दों स े संबंजधत पस्ट्ु तकों की जबक्री िहा ं कोई लाभ तत्ि िाजमल नहीं ह ैऔर गजतजिजध िाजणजज्यक प्रकृजत की नहीं ह;ै (घ) अनुपालन न करने के कारण प्रिषू ण लागत या बैंक गारंटी की िब्ती; (ङ) पुरानी या स्ट्क्रैप िस्ट्तओंु की जबक्री और उससे संबंजधत अन्द्य मामलों सजहत जिजिध आय, िहां कोई लाभ तत्ि िाजमल नहीं ह;ै और (च) बैंक िमा, और कमडचाररयों को दिए गए ऋणों और अजिमों पर ब्याि। 2. यह अजधसूचना इन ितों के अध्यधीन प्रभािी होगी दक पजिम बंगाल प्रिषू ण जनयंत्रण बोडड:- (क) दकसी व्यािसाजयक कायडकलाप म ें जलप्त नहीं होगा; (ख) जित्तीय िषों के िौरान कायडकलाप तथा जिजनर्िष्टड आय की प्रकृजत अपररिर्तडत रहगें ी; और (ग) आयकर अजधजनयम 1961, की धारा 139 की उप-धारा (4ग) के खंड (छ) के प्रािधानों के अनुसार आयकर जििरणी िाजखल करेगा। 3. यह अजधसूचना क्रमि: जित्तीय िषों 2021-2022 स े 2023-2024 के जलए संगत जनधाडरण िषों 2020-2021 स े 2022-2023 के जलए लागू की गई मानी िाएगी। [अजधसूचना स.ं 92/2023 फा.स.ं 300196/27/2022-आईटीए-I] जिकास ससंह, जनिेिक (आईटीए-I) व्याख्यात्मक ज्ञापन प्रमाजणत दकया िाता ह ै दक इस अजधसूचना को भूतलक्षी प्रभाि िेने स े दकसी भी व्यजि पर कोई 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 26th October, 2023 S.O. 4703(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: AAALW0078B), a Board established by the State Government of West Bengal, in respect of the following income arising to that Board, namely:- (a) fees which includes the following:- (i). consent fees or no objection certificate fees, (ii). analysis fees, (iii). authorisation fees, (iv). public hearing fees, (v). fees received for processing by State Environmental Impact Assessment Authority, (vi). fees collected for training conducted by the Environmental Training Institute of the Board, (vii). fees received under the Right to Information Act, 2005 (22 of 2005) and appeal fees, (viii). tender fees, and (ix). cess appeal fees. (b) reimbursement of the following:- (i). cess, and (ii). expenses received from the Central Pollution Control Board towards National Air Monitoring Program, the Monitoring of Indian National Aquatic resources and like schemes. (c) 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; (d) pollution cost or forfeiture of bank guarantee due to non-compliance; (e) miscellaneous income including sale of old or scrap items, and other matters relating thereto, where no profit element is involved; and (f) interest on bank deposits, and on loans and advances given to staff. 2. The provisions of 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 remain unchanged throughout the financial years; and (c) shall file returns 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 2021-2022 to 2023-2024 relevant for the financial years 2020-2021 to 2022-2023 respectively. [Notification No. 92/2023 F. No. 300196/27/2022-ITA-I] 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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