Ministry of Finance
(Department of Revenue)
(Central Board of Direct Taxes)

Notification No. 58/2018

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;

(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]