Income Tax Notification: Delhi Pollution Control Committee Exempt Under Section 10(46)

Last updated: 17 July 2026

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The Central Government has issued a notification granting income tax exemption to the Delhi Pollution Control Committee (DPCC) under Section 10(46) of the Income-tax Act, 1961. This exemption applies to specific income sources such as government grants, consent fees, penalties, and interest on deposits. The exemption is effective for assessment years 2024-25 to 2026-27, provided the DPCC adheres to certain conditions, including not engaging in commercial activities and maintaining the nature of its income.

MINISTRY OF FINANCE(Department of Revenue)(CENTRAL BOARD OF DIRECT TAXES)NOTIFICATIONNew 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 Comm

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FAQ :

The notification grants an income tax exemption to the Delhi Pollution Control Committee (DPCC) under Section 10(46) of the Income-tax Act, 1961.

The exemption covers government grants/subsidies, consent fees, license fees, application fees, penalties and fines levied under environmental laws, and interest earned on bank deposits of surplus funds.

The DPCC must not engage in any commercial activity, its activities and income nature must remain unchanged, and it must file its income tax return as per Section 139(4C)(g) of the Act of 1961.

This notification is deemed to have been applied for the assessment years 2024-25, 2025-26, and 2026-27.

Failure to comply with the conditions can lead to penal actions under the Act of 1961 and withdrawal of the exemption granted under Section 10(46).