Income of Haryana State Pollution Control Board exempted u/s 10(46) of Income Tax Act 1961 

Income of Haryana State Pollution Control Board (PAN AAAJH0446F) exempted u/s 10(46) of Income Tax Act 1961 
(Department of Revenue)
New Delhi, the 22nd February, 2021
S.O. 813(E).—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, ‘Haryana State Pollution Control Board’ (PAN AAAJH0446F), a Board constituted by the State Government of Haryana under the Water (Prevention and Control of Pollution) Act, 1974, in respect of the following specified income arising to the Board, namely:-
(a) Grant from Central Government;
(b) Grant from State Government; and
(c) Consent fee for permission for setting up industry in the state of Haryana;
(d)Analysis fees or air ambient quality survey fees;
(e) Testing fees;(f)Authorization fees;
(g) NOC fees;
(h) Cess reimbursement and cess appeal fees;
(i)Fees received under RTI Act, 2005;
(j)Public hearing fees;
(k) Recognition fees;
(l) Interest on loan and advances given to staff; and
(m) Interest on fixed deposit.
2. This notification shall be effective subject to the conditions that Haryana State Pollution Control Board,-
(a) shall not engage in any commercial activity;
(b) activities and the nature of the specified income shall remain unchanged throughout the financial years; and
(c) shall file return of income in accordance with the provision of clause (g) of sub-section (4C) of section 139 of the Income-tax Act, 1961.
(d) shall file the Audit report along with the Return, duly verified by the accountant as provided in explanation to section 288(2) of the Income-tax Act, 1961 along with a certificate from the chartered accountant that the above conditions are satisfied.
3. This notification shall apply with respect to the assessment years 2020-21, 2021-2022, 2022-2023, 2023-2024 and 2024-2025.

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