The Central Board of Direct Taxes (CBDT), under the Ministry of Finance, has notified the Uttarakhand Pollution Control Board (PAN: AAALU0160D) as eligible for income tax exemption under sub-clause (b) of clause (46A) of Section 10 of the Income-tax Act, 1961.

The board, constituted under The Air (Prevention & Control of Pollution) Act, 1981 and The Water (Prevention & Control of Pollution) Act, 1974, has been granted this exemption effective from the assessment year 2025-26.
As per the notification [No. 130/2025], the exemption is subject to the condition that the assessee continues to operate as a statutory board under the said Acts and carries out one or more purposes specified in sub-clause (a) of clause (46A) of Section 10 of the Income-tax Act.
This move is in line with the government's recognition of statutory bodies engaged in environmental protection and pollution control, ensuring they retain more financial resources to carry out their objectives.
The notification was issued by Meenakshi Singh, Deputy Secretary, Department of Revenue, on August 7, 2025.
Offiical copy of the notification has been attached