MINISTRY OF FINANCE DEPARTMENT OF REVENUE CENTRAL BOARD OF DIRECT TAXES nbsp New Delhi 24082022 nbsp NOTIFICATION nbsp SO 4001EIn exercise of the powers conferred by clause 46 of section 10 of the Incometax Act 1961 43 of 1961 the Central Government hereby notifies for the purposes of the said clause the Andhra Pradesh Pollution Control Board PAN AAAJA1610Q a Board constituted by the State Government of Andhra Pradesh under the Water Prevention and Control of Pollution Act 1974 6 of 1974 in respect of the following specified income arising to that Board namely nbsp a consent fee received under the Water Prevention and Control of Pollution Act 1974 6 of 1974 and Air Prevention and Control of Pollution Act 1981 14 of 1981 nbsp b analysis fees or air ambient quality survey fees or noise level survey fees nbsp c reimbursement of the expense received from Central Pollution Control Board towards National Water Quality Monitoring Programme and National Air Quality Monitoring Programme like Schemes nbsp d bio medical authorization fees nbsp e cess reimbursement and cess appeal fees nbsp f grants from State or Central Government nbsp g fees received under the Right to Information Act 2005 22 of 2005 nbsp h sale of law books where no profit element is involved and the activity is not commercial in nature nbsp i interest on loans and advances given to staff of the Board nbsp j miscellaneous income like sale of old scrap items tender fees and nbsp k Interest earned on a to j above nbsp 2 This notification shall be effective subject to the conditions that the Andhra Pradesh Pollution Control Board nbsp a shall not engage in any commercial activity nbsp b activities and the nature of the specified income shall remain unchanged throughout the financial years and nbsp c shall file return of income in accordance with the provision of clause g of subsection 4C of section 139 of the Incometax Act 1961 nbsp 3 This notification shall be deemed to have been applied for the financial years 20162017 2017 2018 20182019 20192020 and 20202021 subject to the outcome of the Special Leave Petition filed by Central Board of Direct Taxes vide SLPC No 0143512022 in the Honble Supreme Court of India against the Common order dated 26072021 in WP48342020 and 156292020 by the High Court for the State of Telangana nbsp Notification No 1032022F No 300196182017ITAI PT1 nbsp SOURABH JAIN Under Secy nbsp Explanatory Memorandum nbsp This notification is issued in compliance to the Honble High Court for the State of Telanganas Common Order dated 26072021 in WP No48342020 and 156292020 in case of Telangana State Pollution Control Board and Andhra Pradesh Pollution Control Board vs CBDT amp ors Special Leave Petition has been filed by SLPC No0143512022 in the Honble Supreme Court of India against the above mentioned Order dated 26072021 of the Honble High Court of Telangana It is certified that no person is being affected adversely by giving retrospective effect to this notification