CBDT grants income tax exemption to Andhra Pradesh Pollution Control Board

The Central Board of Direct Taxes vide notification dated 24th August, 2022 has extended the tax exemption provided to statutory bodies under Section 10(46) if the Income Tax, Act, 1960 to Andhra Pradesh Pollution Control Board in respect of the following specified income arising to that Board:

1. Analysis fees or air ambient quality survey fees or noise level survey fees;
2. Reimbursement of the expense received from Central Pollution Control Board toward National Water Quality Monitoring Programme and National Air Quality Monitoring Programme like Schemes;
3. Bio medical authorization fees;
4. Cess reimbursement and cess appeal fees;
5. Grants from State or Central Government;
6. Fees received under the Right to Information Act, 2005;
7. Sale of law books where no profit element is involved and the activity is not commercial in nature;
8. Interest on loans and advances given to staff of the Board
9. Miscellaneous income like sale of old scrap items, tender fees; and
10. Interest earned on the above