Exemption from Income Tax on “Specified Income” of Haryana State Pollution Control Board

In exercise of the powers conferred by clause (46) of section 10 of the Income-tax Act, 1961

The Central Government has notified ‘Haryana State Pollution Control Board’, in respect of the following specified income, namely:-

(a) Grant from Central Government;

(b) Grant from State Government; and

(c) Consent fee for permission for setting up industry in the state of Haryana;

(d) Analysis fees or air ambient quality survey fees;

(e) Testing fees;

(f) Authorization fees;

(g) NOC fees;

(h) Cess reimbursement and cess appeal fees;

(i) Fees received under RTI Act, 2005;

(j) Public hearing fees;

(k) Recognition fees;

(l) Interest on loan and advances given to staff; and

(m) Interest on fixed deposit.

Conditions to claim this exemption

(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 the return of income

(d) Shall file the Audit report along with the Return

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