Notification No. 40/2016 [F.No. 196/03/2016-ITA-I]

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a [To be published in the Gazette of India, Extraordinary, Part-II, Section 3, Sub-section (ii)]
F Government of India
Ministry of Finance
Department of Revenue (Central Board of Direct Taxes)
NOTIFICATION a
New Delhi, the 9>° June, 2016
5.O.......(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, the Pollution Control Board, Assam, a body constituted by Government of
Assam, in respect of the followin & specified income arising to that Board, namely:-

(a) consent fees:

(b) analysis fees;

(c) reimbursement of the expense received from Central Pollution Control Board towards National Air Monitoring Programmes, global environment monitoring system and monitoring of India National Aquatic resources and

like schemes;

(dq) authorisation fees:

(e) cess re-imbursement and cess appeal fees;

(f) fees received under the RTI Act, 2005;

(s) public hearing fees;

(h) interest on loans & advances given to staff of the board:

(i) misc. income such as sale of old or sctap items, tender fees & other matters relating thereto and

(7) interest on deposits.

Z This notification shall be effective subject to the conditions that the Pollution Control
Board, Assam,-
(a) shall not engage in any commercial activity; (b) activities and the nature of the specified income remain unchanged throughout the financial years; and (c) shall file return of income in accordance with the provision of clause (2) of sub-section (4C) section 139 of the Income-tax Act, 1961.
3. This notification shall be deemed to have been apply for the Financial Year 2015-2016
and shall apply with respect to the Financial Years 2016-201 /, 2017-2018, 2018-2019 and
2019-20),
[Notification No. 70/2016 F.No.196/03/2016-ITA-I]
oe Director to the Government of India
The Manager,
Government of India Press,
Mayapuri Press,
New Dethi.