**Executive Summary**
This notification, issued by the Ministry of Finance on July 16, 2026, grants income tax exemptions to the Delhi Pollution Control Committee (DPCC) under section 10(46) of the Income-tax Act, 1961. The exemption applies to specific revenue streams for the Assessment Years 2024-25, 2025-26, and 2026-27. To maintain this status, the DPCC must adhere to strict non-commercial operational conditions and filing requirements.
**Key Points / Main Content**
**Legal Framework and Continuity**
* Although the Income-tax Act, 1961 was repealed by the Income-tax Act, 2025, specific provisions of the 1961 Act remain applicable to pending proceedings and certain notifications under section 536 of the new Act.
* Proceedings initiated before April 1, 2026, will continue to be governed by the procedures specified in the 1961 Act.
**Notified Entity and Exempt Income**
* The "Delhi Pollution Control Committee" (PAN: AADAD2584N) is the officially notified body for the purposes of these exemptions.
* The following income sources are exempt from tax:
* Government grants and subsidies.
* Consent fees, license fees, and application fees collected under statutory mandates.
* Penalties and fines levied under environmental laws.
* Interest earned on bank deposits or investments of surplus funds.
**Compliance Conditions**
* The DPCC must not engage in any commercial activity.
* The nature of the specified income and the committee’s activities must remain unchanged throughout the relevant financial years.
* The DPCC is required to file income tax returns in accordance with section 139(4C)(g) of the 1961 Act.
**Enforcement and Timeline**
* Failure to comply with the stated conditions will result in the withdrawal of tax exemptions and the initiation of penal actions.
* The notification is effective retrospectively, covering Financial Years 2023-24, 2024-25, and 2025-26 (corresponding to Assessment Years 2024-25 to 2026-27).
**Impact Analysis**
**Delhi Pollution Control Committee (DPCC)**
**Impact**
The DPCC receives a retrospective tax exemption on its primary sources of revenue (grants, fees, penalties, and interest) for three assessment years, protecting its surplus funds from taxation.
**Action Required**
The DPCC must ensure it does not engage in commercial activities, keep its operational nature unchanged, and strictly fulfill the filing of tax returns under section 139(4C)(g).
**Central Board of Direct Taxes (CBDT) / Income Tax Authorities**
**Impact**
The authorities are mandated to recognize these specific exemptions while maintaining the power to monitor compliance and initiate penal proceedings if conditions are breached.
**Action Required**
The department must process the DPCC's filings for the specified years according to the provisions of the 1961 Act as preserved by the 2025 Act.
Key Entities Referenced
Income-tax Act, 2025: The primary legislation whose Section 536 provides the legal authority to continue tax proceedings and grant exemptions following the repeal of the previous tax regime.
Delhi Pollution Control Committee: The specific body notified to receive income tax exemptions on designated revenues such as government grants, statutory fees, and penalties for assessment years 2024-25 through 2026-27.
Income-tax Act, 1961: The original statute under which Section 10(46) allows for the exemption of specified income for notified bodies and which remains relevant for transitional tax proceedings.
Water (Prevention and Control of Pollution) Act, 1974: The legislation under which the Delhi Pollution Control Committee was constituted, cited to define the legal status of the exempt entity.
Air (Prevention and Control of Pollution) Act, 1981: The act referenced as part of the legal framework that established the Delhi Pollution Control Committee.
रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99
सी.जी.-डी.एल.-अ.-16072026-274564
CG-DxLx-xEG-I1D6H0x7x2x0 26-274564
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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.ं 3756] नई दिल्ली, बृहस्ट्प जतिार, िुलाई 16, 2026/आषाढ 25, 1948
No. 3756] NEW DELHI, THURSDAY, JULY 16, 2026/ASHADHA 25, 1948
जित्त मत्रं ालय
(रािस्ट्ि जिभाग)
(केंद्रीय प्रत्यक्ष कर बोडड)
अजधसचू ना
नई दिल्ली, 16 िुलाई, 2026
का.आ. 3919(अ).— िबदक, आयकर अजधजनयम, 1961 (1961 का 43) की धारा 10 (46) में कुछ जनकायों या
प्राजधकरणों या बोडों या रस्ट्टों या आयोगों की जनर्िडष्ट आय की छूट का प्रािधान दकया गया ह,ै िैसा दक केंद्र सरकार द्वारा उस धारा
के प्रयोिनों के जलए आजधकाररक रािपत्र में अजधसूजचत दकया िाए;
और िबदक, आयकर अजधजनयम, 1961 (1961 का 43) को आयकर अजधजनयम, 2025 (2025 का 30) की धारा 536
(1) द्वारा जनरजसत कर दिया गया था;
और िबदक, आयकर अजधजनयम, 2025 (2025 का 30) की धारा 536(2)(क) और (ख), अन्य बातों के साथ-साथ, यह
प्रािधान करती ह ैदक आयकर अजधजनयम, 1961 (1961 का 43) (इसके बाि 1961 के अजधजनयम के रूप में संिर्भडत) के जनरसन
के बाििूि और उसके उप-धारा (4), के जनम्नजलजखत को कुछ भी अध्यधीन प्रभाजित नहीं करेगा-
(i) 1961 के अजधजनयम के प्रािधानों का जपछला संचालन और कोई आिेि या उसके तहत जिजधित दकया गया कृत्य या
हाजन; या
5449 GI/2026 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
(ii) 1961 के अजधजनयम या उस अजधजनयम के तहत आिेिों के तहत प्राप्त, अर्ितड या दकए गए दकसी भी अजधकार,
जििेषाजधकार, िने िारी या िाजयत्ि;
और िबदक, आयकर अजधजनयम, 2025 (2025 का 30) की धारा 536(2)(ग) में प्रािधान ह ै दक 1 अप्रलै , 2026 स े
पहले िुरू होने िाल े दकसी भी कर िषड के संबंध में 1961 के अजधजनयम के प्रािधान आयकर अजधजनयम, 2025
(2025 का 30) के िुरू होने की तारीख को लंजबत दकसी भी कायडिाही पर और 1 अप्रैल, 2026 को या उसके बाि िरूु की गई
दकसी भी कायडिाही पर लाग ूरहगें े(नोरटस सजहत जनधाडरण, पनु :जनधाडरण, पुनगडणना, सुधार, िमु ानड ा, संिभड, संिोधन और अपील
सजहत) और ऐसी कायिड ाही 1961 के अजधजनयम में जनर्िडष्ट कायडिाही के अनसु ार की िाएगी;
और िबदक, आयकर अजधजनयम, 2025 (2025 का 30) की धारा 536(2)(ई) में प्रािधान ह ै दक दकसी भी आयकर
प्राजधकरण या जनरस्ट्त आयकर अजधजनयम, अपीलीय न्यायाजधकरण, या दकसी भी अिालत के तहत गरित दकसी अन्य प्राजधकरण
के समक्ष इसके िुरू होने की तारीख को लंजबत कोई भी कायिड ाही, आिेिन, अपील, संिभड या संिोधन के माध्यम से या दकसी अन्य
माध्यम से, िारी रखा और जनपटाया िाएगा िबदक यह अजधजनयम अजधजनयजमत नहीं दकया गया था;
अत: केंद्र सरकार अब, आयकर अजधजनयम, 2025 (2025 का 30) की धारा 536(2)( क) से (ग) और (ङ) के प्रािधानों
के अनसु रण में, एतद्द्वारा 1961 के अजधजनयम की धारा 10 (46) के प्रयोिनों के जलए "दिल्ली प्रिषू ण जनयंत्रण सजमजत (पनै :
AADAD2584N)", िो िल (प्रिषू ण जनिारण एिं जनयंत्रण) अजधजनयम, 1974 (1974 का अजधजनयम संख्या 6) की धारा 4 और
िायु (प्रिषू ण जनिारण एिं जनयंत्रण) अजधजनयम, 1981 (1981 का अजधजनयम सख्ं या 14) की धारा 6, के तहत केंद्र सरकार द्वारा
गरित एक जनकाय ह,ै उस जनकाय को उत्पन्न होने िाली जनम्नजलजखत जिजनर्िडष्ट आय के संबंध में अजधसूजचत करती ह,ै अथातड ्: -
क. सरकारी अनुिान/सजससडी;
ख. सांजिजधक अजधिेि के तहत एकत्र की गई सहमजत िुल्क, लाइसेंस िल्ु क और आिेिन िुल्क;
ग. पयाडिरजणक कानूनों के तहत लगाए गए िंड और िुमानड ा; तथा
(घ) अजधिेष जनजधयों की बकैं िमाराजि/जनिेि पर अर्ितड सयाि।
2. यह अजधसचू ना इन ितों के अधीन लागू होगी दक दिल्ली प्रिषू ण जनयत्रं ण सजमजत –
क. दकसी भी व्यािसाजयक कायकड लाप में संजलप्त नहीं होगी;
ख. इसके कायडकलाप और जनर्िडष्ट आय की प्रकृजत पूरे जित्तीय िषड में अपररिर्ततड रहगे ी; तथा
ग. 1961 के अजधजनयम के 139(4ग)(छ) के प्रािधानों के अनुसार आय की जििरणी िाजखल करेगी।
3. इन ितों का पालन करने में जिफलता के पररणामस्ट्िरूप 1961 के अजधजनयम के प्रािधानों के तहत िंडात्मक कारडिाई िुरू की
िाएगी, और 1961 के अजधजनयम की धारा 10(46) के तहत िी गई छूट िापस ले ली िाएगी।
4. यह अजधसूचना जित्तीय िषों 2023-24, 2024-25 और 2025-26 से संबंजधत कर जनधाडरण िषों 2024-25, 2025-26 और
2026-27 के जलए लाग ूमानी िाएगी।
[अजधसूचना स.ं 86/2026/फा. स.ं 300196/75/2024-आईटीए-I]
हरिेि ससंह, अिर सजचि
स्ट्पष्टीकरण सबं जं धत ज्ञापन
यह प्रमाजणत दकया िाता ह ै दक इस अजधसूचना को पूिडव्यापी प्रभाि (केंद्रीय प्रत्यक्ष कर बोडड या आयकर जिभाग के समक्ष
िायर दकए गए आिेिन के िषड स)े िेन े स े दकसी भी व्यजि के जहतों 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 16th July, 2026
S.O. 3919(E).— Whereas, section 10 (46) of the Income-tax Act, 1961 (43 of 1961) provided for exemption
of specified income of certain bodies or authorities or Boards or Trusts or Commissions as may be notified by the
Central Government in the Official Gazette for the purposes of that section;
And whereas, the Income-tax Act, 1961 (43 of 1961) was repealed by section 536 (1) of the Income-tax Act,
2025 (30 of 2025);
And whereas, section 536(2)(a) and (b) of the Income-tax Act, 2025 (30 of 2025), inter alia, provides that
irrespective of the repeal of the Income-tax Act, 1961 (43 of 1961) (hereinafter referred to as the Act of 1961) and
subject to sub-section (4) thereof, nothing shall affect-
(i) the previous operation of the provisions of the Act of 1961 and any order or anything duly done or suffered
thereunder; or
(ii) any right, privilege, obligation or liability acquired, accrued or incurred under the Act of 1961 or orders under
that Act;
And whereas, section 536(2)(c) of the Income-tax Act, 2025 (30 of 2025) provides that the provisions of the
Act of 1961 shall continue to apply to any proceeding pending on the date of commencement of the Income-tax Act,
2025 (30 of 2025) and to any proceedings initiated on or after the 1st April, 2026 (including notices, assessment,
reassessment, recomputation, rectification, penalty, reference, revision and appeals) in respect of any tax year beginning
before the 1st April, 2026 and such proceedings shall be carried out as per the procedure specified in the Act of 1961;
And whereas, section 536(2)(e) of the Income-tax Act, 2025 (30 of 2025) provides that any proceeding pending
on the date of its commencement before any income-tax authority or any other authority constituted under the repealed
Income-tax Act, Appellate Tribunal, or any court, by way of application, appeal, reference or revision or by any other
means, shall be continued and disposed of as if this Act had not been enacted;
Now, therefore, in pursuance of the provisions of section 536(2)(a) to (c) and (e) of the Income-tax Act, 2025
(30 of 2025), the Central Government hereby notifies, for the purposes of section 10 (46) of the Act of 1961, "Delhi
Pollution Control Committee (PAN: AADAD2584N)”, a body constituted by the Central Government under section 4
of the Water (Prevention and Control of Pollution) Act, 1974 (Act No. 6 of 1974) and section 6 of the Air (Prevention
and Control of Pollution) Act, 1981 (Act No. 14 of 1981), in respect of the following specified income arising to that
body, namely :-
a. Government grants/subsidies;
b. Consent fees, license fees and application fees collected under statutory mandate;
c. Penalties and fines levied under environmental laws; and
d. Interest earned on bank deposits/investments of surplus funds.
2. This notification shall be effective subject to the conditions that Delhi Pollution Control Committee –
a. shall not engage in any commercial activity;
b. its 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 provisions of 139(4C)(g) of the Act of 1961.
3. Failure to comply with these conditions shall result in the initiation of penal actions under the provisions of the Act
of 1961, and withdrawal of exemption granted u/s 10(46) of the Act of 1961.
4. This notification shall be deemed to have been applied for the assessment years 2024-25, 2025-26 and 2026-27
relevant to the financial years 2023-24, 2024-25 and 2025-26.
[Notification No. 86 /2026/F. No. 300196/75/2024-ITA-I]
HARDEV SINGH, Under Secy.
Explanatory Memorandum
It is certified that the interests of no person are being adversely affected by giving retrospective effect [with effect from
the year of its application filed before the Central Board of Direct Tax or Income-tax Department] 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.