MINISTRY OF FINANCE
                                               (Department of Revenue)

                                      (CENTRAL BOARD OF DIRECT TAXES)

                                                   NOTIFICATION

                                         New Delhi, the 26th September, 2018

          S.O. 4985(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, `Tamil Nadu Pollution Control
board', a Board constituted by the State Government of Tamil Nadu, in respect of the following specified income arising
to the said Board, namely:--
        (a)      Consent fees;

        (b)      Analysis fees or air ambient quality survey fees or noise level survey fees;

        (c)      Reimbursement of the expense received from Central Pollution Control Board towards National Air
                 Monitoring Programmes, Global Environment Monitoring Systems and Monitoring of Indian National
                 Aquatic resources and like schemes;






        (d)      Authorization fees (Bio Medical Waste Management Fees);
        (e)      Cess re-imbursement and cess appeal fees;

        (f)      Fees collected for training conducted by the Environment Training Institute of the Board where no
                 profit element is involved and the activity is not commercial in nature;
kkx IIk.M 3(ii)                             Hkkjr dk jkti=k % vlk/kj.k                                               3

        (g)       Fees received under the Right to Information Act, 2005(22 of 2005);
        (h)       Public hearing fees;

        (i)       Sale of law books where no profit element is involved and the activity is not commercial in nature;

        (j)       Interest on loans and advances given to staff of the Board;
        (k)       Miscellaneous income such as sale of old or scrap items, tenders fees and other matters relating thereto;
                  and

        (l)       Interest on deposits.
        2.        This notification shall be effective subject to the conditions that `Tamil Nadu Pollution Control board,
Chennai -

        (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.

        3.        This notification shall apply with respect to the assessment years 2019-20, 2020-21, 2021-22, 2022-23
and 2023-24.
                                                                   [Notification No. 58/2018/ F.No.300196/45/2018-ITA-I]

                                                                                   VINAY SHEEL GAUTAM, Under Secy.




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