Exemption from specified income U/s 10(46) – ‘West Bengal Pollution Control Board’ notified

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..... he Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies for the purposes of the said clause, 'West Bengal Pollution Control Board' (PAN: AAALW0078B), a Board established by the State Government of West Bengal, in respect of the following income arising to that Board, namely:- (a) fees which includes the following:- (i). consent fees or no objection certificate fees, (ii) .....

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..... he activity is not commercial in nature; (d) pollution cost or forfeiture of bank guarantee due to non-compliance; (e) miscellaneous income including sale of old or scrap items, and other matters relating thereto, where no profit element is involved; and (f) interest on bank deposits, and on loans and advances given to staff. 2. The provisions of this notification shall be effective subject .....

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