**Executive Summary**
The Central Board of Direct Taxes has notified the Telangana Pollution Control Board (PAN: AAAGT0080Q) as an assessee for the purposes of Schedule VII [Table: Sl. No. 42] of the Income-tax Act, 2025. Issued on July 6, 2026, this notification is effective for the tax year 2026-2027. The notification’s validity is contingent upon the Board maintaining its constitution and purposes under specified environmental and tax laws.
**Key Points / Main Content**
* **Official Recognition:** The Ministry of Finance, under notification S.O. 3655(E), recognizes the Telangana Pollution Control Board as a notified entity under the Income-tax Act, 2025.
* **Legal Authority:** The notification is issued in exercise of powers conferred by Section 11, read with Schedule VII of the Income-tax Act, 2025.
* **Governing Statutes:** The Board is identified as a body constituted under the Water (Prevention & Control of Pollution) Act, 1974, and the Air (Prevention & Control of Pollution) Act, 1981.
* **Effective Period:** The provisions of this notification apply starting from the tax year 2026-2027.
* **Conditional Eligibility:** The Board remains a notified assessee provided it continues to operate under its original constituent Acts and fulfills the specific purposes outlined in Schedule VII of the Income-tax Act.
**Impact Analysis**
**Telangana Pollution Control Board**
**Impact**
The Board is officially designated as a notified assessee for the tax year 2026-2027 under the Income-tax Act, 2025. This classification subjects the Board to the specific tax treatments or provisions associated with Serial No. 42 of Schedule VII.
**Action Required**
The Board must ensure continued compliance with the Water (Prevention & Control of Pollution) Act, 1974, and the Air (Prevention & Control of Pollution) Act, 1981. It must also ensure its operations remain aligned with the purposes specified in Schedule VII of the Income-tax Act to maintain this status.
**Income Tax Department / Central Board of Direct Taxes**
**Impact**
The department must recognize and process the Telangana Pollution Control Board as a notified entity for the 2026-2027 tax year assessment and beyond.
**Action Required**
Tax authorities must update their records and systems to reflect the Board’s status under the specific serial number of Schedule VII of the Income-tax Act, 2025.
Key Entities Referenced
Income-tax Act, 2025: The primary legislation governing the notification, specifically referencing Section 11 and Schedule VII for identifying the assessee.
Telangana Pollution Control Board: The specific entity notified as an 'assessee' under the Income-tax Act for the tax year 2026-2027.
Central Board of Direct Taxes (CBDT): The regulatory body under the Ministry of Finance that issued the notification regarding tax assessment status.
Water (Prevention & Control of Pollution) Act, 1974: One of the two foundational laws under which the notified Board was constituted and must remain active to maintain its status.
Air (Prevention & Control of Pollution) Act, 1981: One of the two foundational laws under which the notified Board was constituted and must remain active to maintain its status.
रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99
सी.जी.-डी.एल.-अ.-06072026-274179
CG-DxLx-xEG-I0D6H0x7x2x0 26-274179
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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.ं 3494] नई दिल्ली, सोमिार, िलु ाई 6, 2026/आषाढ 15, 1948
No. 3494] NEW DELHI, MONDAY, JULY 6, 2026/ASHADHA 15, 1948
जित्त मत्रं ालय
(रािस्ट्ि जिभाग)
(केंद्रीय प्रत्यक्ष कर बोडड)
अजधसचू ना
नई दिल्ली, 6 िुलाई, 2026
का.आ. 3655(अ).— केंद्र सरकार, आयकर अजधजनयम, 2025 (2025 का 30) (एतजममन पश्चात जिसे आयकर
अजधजनयम कहा गया ह)ै की धारा 11 के साथ पठित इसकी अनुसूची VII [ताजलका: क्रमांक 42] द्वारा प्रित्त िजियों का
प्रयोग करत ेहुए, एतद्द्वारा "तले गं ाना प्रिषू ण जनयंत्रण बोड ड(पनै : AAAGT0080Q)" (एतजममन पश्चात जनधाडठरती कहा गया
ह)ै , िो दक िल (प्रिषू ण जनिारण एि ं जनयंत्रण) अजधजनयम, 1974 (1974 का 6) और िाय ु(प्रिषू ण जनिारण एि ंजनयंत्रण)
अजधजनयम, 1981 (1981 का 14) के तहत गठित एक बोड ड ह,ै को उस क्रमांक के प्रयोिनों के जलए अजधसूजचत करती ह।ै
2. यह अजधसूचना कर िष ड2026-2027 स ेप्रभािी होगी, बित ेदक जनधाडठरती आयकर अजधजनयम की अनुसूची VII [ताजलका:
क्रमांक 42] म ें जिजनर्िडष्ट एक या एक स े अजधक उद्देमयों स े िल (प्रिषू ण जनिारण एि ं जनयंत्रण) अजधजनयम, 1974
(1974 का 6) और िाय ु (प्रिषू ण जनिारण एि ं जनयंत्रण) अजधजनयम, 1981 (1981 का 14) के तहत गठित बोडड बना
रहता ह।ै
[अजधसूचना स.ं 77 /2026/फा. स.ं 300195/39/2025-आईटीए-1)]
हरिेि ससंह, अिर सजचि
5054 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 6th July, 2026
S.O. 3655(E).— In exercise of the powers conferred by Schedule VII [Table: Sl. No. 42] read with section 11
of the Income-tax Act, 2025 (30 of 2025) (hereinafter referred to as the Income-tax Act), the Central Government hereby
notifies the “Telangana Pollution Control Board (PAN:AAAGT0080Q)” (hereinafter referred to as the assessee), a
Board constituted under the Water (Prevention & Control of Pollution) Act, 1974 (6 of 1974) and the Air (Prevention
& Control of Pollution) Act, 1981 (14 of 1981) for the purposes of that serial number.
2. This notification shall be effective from the tax year 2026-2027, subject to the condition that the assessee
continues to be a Board constituted under the Water (Prevention and Control of Pollution) Act, 1974 (6 of 1974) and
the Air (Prevention and Control of Pollution) Act, 1981 (14 of 1981), with one or more of the purposes specified in
Schedule VII [Table: Sl. No. 42] of the Income-tax Act.
[Notification No. 77/2026/F. No. 300195/39/2025-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.