Quick Summary
The Ministry of Finance has issued a fresh notification granting income tax exemption to the Andhra Pradesh Pollution Control Board (APPCB) under clause (46) of Section 10 of the Income Tax Act, 1961. This move exempts a range of income sources received by the Board, reinforcing its non-commercial and statutory nature. According to Notification No. S.O. 3289(E) issued by the Central Board of Direct Taxes (CBDT) on July 18, 2025, the exemption applies retrospectively from Assessment Year 2022-20
Daily Limit Reached
You have reached your daily limit of 2 Free News
Subscribe to CCI PRO for unlimited access
Why Upgrade to CCI PRO?
- No Ads
- WhatsApp Community
- Daily E-Newsletter
- Unlimited News Access
- Profile Visitors
- Link Social Profiles
- Featured Job Posts
- Pro Badge
- Expert GST Guidance
- Unlimited Forum Replies
- Download Content in PDF
1 Year PLAN
1999
(Excl. of GST ₹359)
BEST VALUE
2 Years PLAN
3499
(Excl. of GST ₹629)
View all CCI PRO benefits
Already a PRO member? Login here for an ad-free experience.
FAQ :
The Finance Ministry has granted an income tax exemption to the Andhra Pradesh Pollution Control Board (APPCB) under Section 10(46) of the Income Tax Act, 1961.
The exemption covers various non-commercial incomes, including consent fees, survey fees, reimbursements from the Central Pollution Control Board, bio-medical authorisation fees, cess and appeal fees, government grants, RTI application fees, interest on staff loans, and miscellaneous receipts like tender fees.
The exemption is valid retrospectively from Assessment Year 2022-2023 to Assessment Year 2026-2027, covering financial years 2021-22 to 2025-26.
The APPCB must not engage in any commercial activity, maintain the same nature of income and operations, and file income tax returns as per Section 139(4C)(g) of the Income Tax Act.
The exemption aligns with the government's policy to support regulatory and public welfare institutions by relieving them from tax burdens on their non-profit activities.
CAclubindia
