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SECTION 10(46) OF THE INCOME-TAX ACT, 1961 - EXEMPTIONS - STATUTORY BODY/AUTHORITY/BOARD/COMMISSION - NOTIFIED BODY OR AUTHORITY – TAMIL NADU POLLUTION CONTROL BOARD
NOTIFICATION NO. 86/2014 [F.NO.196/26/2013-ITA.I]/SO 3259(E), DATED 23-12-2014
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, the 'Tamil Nadu Pollution Control Board', a body constituted by the Government of Tamil Nadu, in respect of the specified income arising to the said Board, namely:—
| (a) |
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consent fees; |
| (b) |
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analysis fees or air ambient quality survey fees or noise level survey fees; |
| (c) |
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vehicle emission monitoring test fees; |
| (d) |
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reimbursement of the expense received from Central Pollution Control Board towards National Air Monitoring Programmes, Global Environment Monitoring System and Monitoring of Indian National Aquatic resources and like schemes; |
| (e) |
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authorization fees; |
| (f) |
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cess re-imbursement and cess appeal, fees; |
| (g) |
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fees received for processing by State Environment Impact Assessment Authority |
| (h) |
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fees collected for training conducted by the Environmental Training Institute of the Board where no profit element is involved and the activity is not commercial in nature; |
| (i) |
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fees received under the Right to Information Act, 2005 (22 of 2005); |
| (j) |
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public hearing fees; |
| (k) |
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sale of law books where no profit element is involved and the activity is not commercial in nature; |
| (l) |
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interest on loans and advances given to staff of the Board; |
| (m) |
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miscellaneous income such as sale of old or scrap items, tenders fees and other matters relating thereto; and |
| (n) |
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interest on deposits. |
2. This notification shall be applicable for the specified income of the Tamil Nadu Pollution Control Board for the assessment years 2014-15 to 2018-19.
3. The notification shall be subject to the following conditions, namely:—
| (i) |
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the Tamil Nadu Pollution Control Board shall not engage in any commercial activity; |
| (ii) |
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the activities and the nature of the specified income of 'Tamil Nadu Pollution Control Board' remain unchanged throughout the financial year; and |
| (iii) |
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the Tamil Nadu Pollution Control Board files return of income in accordance with the provision of clause (g) of sub-section (4C) of section 139 of the said Act.
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