Central Government has exempted West Bengal Pollution Control Board from Income Tax

The central government vide notification dated 26 October, 2023, has extended the exemption to income tax under section 10 of the Income-tax Act, 1961 available to non profit organizations to the ‘West Bengal Pollution Control Board’ subject to the fulfilment of the following conditions, namely:-

1. Shall not engage in any commercial activity;
2. Activities and the nature of the specified income remain unchanged throughout the financial years; and
3. Shall file returns of income in accordance with the provision of clause (g) of sub-section (4C) of
   section 139 of the Income-tax Act, 1961.