**Executive Summary**
This notification, issued by the Ministry of Finance on July 16, 2026, designates specific income categories of the Delhi Pollution Control Committee (DPCC) as notified under the Income-tax Act, 2025. The exemption is subject to strict compliance with operational conditions and reporting requirements. This provision is specifically applicable for the tax years 2026-27 to 2027-28.
**Key Points / Main Content**
**Notified Income Categories**
* **Grants and Subsidies:** All funds received from the Government.
* **Statutory Fees:** Consent fees, license fees, and application fees collected under statutory mandates.
* **Legal Levies:** Penalties and fines imposed under various environmental laws.
* **Investment Income:** Interest earned on bank deposits or investments made from surplus funds.
**Mandatory Compliance Conditions**
* **Commercial Activity Proscribed:** The DPCC must not engage in any form of commercial activity.
* **Statutory Filing:** The entity is required to file returns of income in accordance with Section 263(9)(c)(xiii) of the Income-tax Act, 2025.
* **Consistency of Operations:** The nature of the committee’s activities and its specified income must remain unchanged throughout the relevant financial years.
**Consequences of Non-Compliance**
* **Exemption Withdrawal:** Failure to adhere to the specified conditions will result in the withdrawal of tax exemptions under Schedule III.
* **Legal Proceedings:** Non-compliance will trigger the initiation of proceedings against the body under the Income-tax Act.
**Applicability Period**
* The notification is effective for a fixed duration, covering tax years 2026-27 to 2027-28.
**Impact Analysis**
**Delhi Pollution Control Committee (DPCC)**
**Impact**
The DPCC gains tax-exempt status on its primary revenue streams, including government grants, statutory fees, and environmental fines, for a two-year period.
**Action Required**
The committee must ensure it does not enter commercial ventures, maintains the consistency of its activities, and strictly adheres to income tax return filing deadlines as prescribed by the Act.
**Central Board of Direct Taxes (CBDT) / Income Tax Authorities**
**Impact**
The authorities are responsible for overseeing the DPCC's compliance with the notification's restrictive conditions.
**Action Required**
Tax authorities must monitor the DPCC’s filings and operational changes to determine if the exemption remains valid or if proceedings for withdrawal must be initiated.
Key Entities Referenced
Income-tax Act, 2025: The primary legislation under which specific incomes of the notified body are exempted from tax under Section 11 and Schedule III.
Delhi Pollution Control Committee (DPCC): The specific statutory body whose income from government grants, fees, and penalties is notified for tax exemption.
Central Board of Direct Taxes (CBDT): The regulatory authority under the Ministry of Finance responsible for issuing this notification regarding tax exemptions.
Water (Prevention and Control of Pollution) Act, 1974: One of the key environmental laws under which the Delhi Pollution Control Committee is constituted and operates.
Air (Prevention and Control of Pollution) Act, 1981: A central act under which the Delhi Pollution Control Committee derives its authority to levy penalties and fees.
रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99
सी.जी.-डी.एल.-अ.-16072026-274563
CG-DxLx-xEG-I1D6H0x7x2x0 26-274563
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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.ं 3757] नई दिल्ली, बृहस्ट्प जतिार, िुलाई 16, 2026/आषाढ 25, 1948
No. 3757] 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. 3920(अ).— केंद्र सरकार आयकर अजधजनयम, 2025 (2025 का 30) की धारा 11 के साथ पठित
अनुसूची III [ताजलका: क्रम सख्ं या 36] द्वारा प्रित्त िजियों का प्रयोग करत े हुए (इसके बाि उि अजधजनयम के रूप म ें
संिर्भडत), एतद्द्वारा “दिल्ली प्रिषू ण जनयंत्रण सजमजत (पैन: AADAD2584N)”, िो िल (प्रिषू ण जनिारण एि ं जनयंत्रण)
अजधजनयम, 1974 (1974 का अजधजनयम संख्या 6) और िाय ु (प्रिषू ण जनिारण एि ं जनयंत्रण) अजधजनयम, 1981 (1981
का अजधजनयम संख्या 14) की धारा 6, के तहत केंद्र सरकार द्वारा गठित एक जनकाय ह,ै उि जनकाय को उत्पन्न होन े िाली
जनम्नजलजखत जनर्िडष्ट आय के संबधं म ें उि खडं के प्रयोिनों के जलए अजधसूजचत करती ह,ै जनम्नानुसार ह:ै
क. सरकारी अनुिान/सजससडी;
ख. सांजिजधक अजधिेि के तहत एकत्र दकया गया सहमजत िल्ु क, लाइसेंस िल्ु क और आिेिन िल्ु क;
ग. पयाडिरजणक काननू ों के तहत लगाए गए िडं और िुमाडना; तथा
घ. अजधिषे जनजधयों की बैंक िमाराजि/जनिेि पर अर्िडत सयाि।
5450 GI/2026 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
2. यह अजधसूचना इस ितों के अधीन लाग ूहोगी दक दिल्ली प्रिषू ण जनयंत्रण सजमजत (पैन: AADAD2584N),–
क. दकसी भी व्यािसाजयक कायडकलाप म ेंसंजलप्त नहीं होगी;
ख. उि अजधजनयम, 2025 की धारा 263 की धारा (9), उप-के खंड (ग)(xiii) के प्रािधान के अनुसार आय की
जििरणी िाजखल करेगी; तथा
ग. इसके कायडकलाप और जनर्िष्टड आय की प्रकृजत परू े जित्तीय िषड में अपठरिर्तडत रहगे ी।
3. परै ाग्राफ 2 म ें जनर्िष्टड ितों का पालन करन े म ें जिफलता के पठरणामस्ट्िरूप धारा 11 के साथ पठित अनुसूची III
[ताजलका: क्रम संख्या 36] के तहत छूट िापस ले ली िाएगी और उि अजधजनयम के तहत कायडिाही िुरू की िाएगी।
4. यह अजधसूचना कर िषों 2026-27 स े 2027-28 के जलए लाग ू होगी।
[अजधसूचना स.ं 87/2026/फा. स.ं 300196/75/2024-आईटीए-I]
हरिेि ससंह, अिर सजचि
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION
New Delhi, the 16th July, 2026
S.O. 3920(E).— In exercise of the powers conferred by Schedule III [Table: Sl. No. 36] read with Section 11
of the Income-tax Act, 2025 (30 of 2025), (hereinafter referred to as the said Act), the Central Government hereby
notifies for the purposes of the said clause, ‘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 the said body namely, as follows:
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
(PAN: AADAD2584N), –
a. shall not engage in any commercial activity;
b. shall file return of income in accordance with the provision of clause (c)(xiii) of sub-section (9) of section 263 of
the said Act, 2025; and
c. its activities and the nature of the specified income shall remain unchanged throughoutthe financial years.
3. Failure to comply with the conditions specified in paragraph 2 shall result in withdrawal of exemption under Schedule
III [Table: Sl. No. 36] read with section 11 and initiation of proceedings under the said Act.
4. This notification shall be applicable for tax years 2026-27 to 2027-28.
[Notification No. 87/2026/F.No. 300196/75/2024-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.