CBDT Grants Tax Exemption to UPCB Under Section 10(46) of Income-tax Act, 1961 [Read Notification]

CBDT Grants Tax Exemption to UPCB Under Section 10(46) of Income-tax Act, 1961 [Read Notification]

The Central Board of Direct Taxes (CBDT) has recently shared a notification dated August 7, 2025 in powers given by Section 10 (46A) of the Income Tax Act, 1961.

The Central Government grants income tax exemption to the Uttarakhand Pollution Control Board (UPCB), a board constituted under the Water Prevention and Control of Pollution Act, 1974 and the Air Prevention and Control of Pollution Act, 1981.

UPCB is a board that is responsible for the prevention and control of water and air pollution in the state of Uttarakhand.

Such notifications usually aim to address specific pollution concerns, like the siting of brick kilns or the implementation of new industry–specific standards. This notification will only be effective under conditions that the Uttarakhand Environment Protection and Pollution Control Board-

• Will not engage in any commercial activity
• Activities and the nature of the mentioned income will remain unchanged throughout the financial years and
• Should file Audit report apart from the Return and should be verified by the accountant as mentioned in the income tax act, 1961 with the certificate from the chartered accountant that the above conditions are satisfied.
• Should file a return of income in accordance with Section 139 (4C) of the Income Tax Act, 1961

Refer to the below-mentioned notification for complete details: