U/s 10(46) of the Income-tax Act, 1961 Central Government notifies Madhya Pradesh Pollution Control Board, a Board constituted by Government of Madhya Pradesh, in respect of the following specified income arising to that Board - 89/2017 - Income Tax

MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION NO. 89/2017 New Delhi, the 27th October, 2017 S.O.3442E).- 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, Madhya Pradesh Pollution Control Board, a Board constituted by Government of Madhya Pradesh, in respect of the following specified income arising to that Board, namely:- (a) consent fee or no objection certificate fees under the Water and Air Act; (b) renewal of consent issued fees; (c) analysis fees on air quality and water quality or noise level survey fees; (d) authorization fees; (e) cess re-imbursement and cess appeal fees; (f) reimbursement of the expenses received from the Central Pollution Control Board towards National Air Monitoring Program, the monitoring of Indian National Aquatic resources and like schemes; (g) sale of books relating to environmental law, regulations, important judicial orders and environmental issues where no profit element is involved and the activity is not commercial nature; (h) interest on deposits; (i) public hearing fees; (j) vehicle emission monitoring test fees; (k) fees received for processing by State Environmental Impact Assessment Authority; (l) fees collected for training conducted by the Environmental Training Institute of the Board where no profit element is involved and the activity is not commercial in nature; (m) fees received under the Right to Information Act, 2005 (22 of 2005) and appeal fees; (n) pollution cost or forfeiture or bank guarantee due to non-compliance; and (o) income from sale of old or scrap items, tender fees. 2. This notification shall be effective subject to the conditions that Madhya Pradesh Pollution Control Board,- (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) section 139 of the Income-tax Act, 1961. 3. This notification shall be deemed to have been applied for the Financial Year 2016-2017 and shall apply with respect to the Financial Years 2017-2018, 2018-2019, 2019-2020 and 2020-2021. [F. No. 300196/30/2017-ITA-I] DEEPSHIKHA SHARMA, Director Explanatory Memorandum: It is certified that no person is being adversely affected by giving retrospective effect to this notification.