CBDT notifies ‘Andhra Pradesh Pollution Control Board’ for exemption u/s 10(46)
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- Last Updated on 26 August, 2022
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Notification 103/2022, dated 24-08-2022
The Central Board of Direct Taxes (CBDT) has notified ‘Andhra Pradesh Pollution Control Board’ constituted under the State Government of Andhra Pradesh under the Water (Prevention and Control of Pollution) Act, 1974 for the purposes of section 10(46) exemption.
Consent fee received under the Water (Prevention and Control of Pollution) Act, 1974 & Air (Prevention and Control of Pollution) Act, 1981, analysis fees/air ambient quality survey fees/ noise level survey fees; biomedical authorization fees, etc. are the incomes that shall be exempt under section 10(46).
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