Exemption from specified income U/s 10(46) – Notifies ‘State Pollution Control Board Odisha’ a Board constituted by the State Government of Odisha

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..... S.O. 3579(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, State Pollution Control Board Odisha (PAN AAALS2490J), a Board constituted by the State Government of Odisha, in respect of the following specified income arising to that Board, namely: (a) Re .....

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..... mercial 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 be deemed to have been applied for assessment years 2021-2022 to 2023-2024 relevant fo .....

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