Case law › Notifications › 2018 › Notification No. 58/2018 [F.No.300196/45/2018-ITA-I] / SO 4985(E)

Notification 26 September 2018

Notification No. 58/2018 [F.No.300196/45/2018-ITA-I] / SO 4985(E)

Ministry of Finance

What this is

Notification No. 58/2018 [F.No.300196/45/2018-ITA-I] / SO 4985(E) was published on 26 September 2018. Its subject is Ministry of Finance.

This notifies a named person, body, fund or instrument for the purpose of a provision. Nothing in it changes the provision itself.

The provisions it speaks to

Left, the provision of the Income-tax Act, 1961 as the instrument itself names it. Right, the section of the Income-tax Act, 2025 that the department’s own concordance maps it to — which is where the same ground is now covered.

Under the 1961 Act	Now
s.10	s.11, s.19
s.139	s.2, s.263, s.349

The instrument, as the Board published it

The department publishes this one only as a PDF, so the words below were read out of that PDF by machine. That reading can carry its own mistakes — a misread number, a broken line. Check the signed document before you rely on a figure in it.

MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION
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]
VINAY SHEEL GAUTAM, Under Secy.
Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064
and Published by the Controller of Publications, Delhi-110054.

On the same provision

Other instruments in this library that name the same provision of the 1961 Act. They are not necessarily still operative, and a later one may have replaced an earlier one without saying so.

Notification No. 116/2026 [F. No.195/13/2025-ITA-I] / SO 4706(E) : Notification in the case of Maharashtra Electricity Regulatory Commission — [भाग II—खण् ड 3(ii)] भारत का रािपत्र : असाधारण 3 25 August 2026
Notification No. 112/2026 [F. No. 300196/6/2026-ITA-I] / SO 4458(E) : Notification in the case of District Legal Service Authority, Panchkula — Ministry of Finance 11 August 2026
Notification No. 109/2026 [F. No. 300196/39/2025-ITA-I] / SO 4321(E) : Notification section 536 (1) of the Income Tax Act, 2025 (30 of 2025) in the case of Odisha Joint Entrance Examination Committee — [भाग II—खण् ड 3(ii)] भारत का रािपत्र : असाधारण 3 4 August 2026
Notification No. 107/2026 [F. No. 300196/65/2018-ITA-I] / SO 4319(E) : Notification section 536 (1) of the Income Tax Act, 2025 (30 of 2025) in the case of Noida Special Economic Zone Authority — [भाग II—खण् ड 3(ii)] भारत का रािपत्र : असाधारण 3 4 August 2026
Notification No. 106/2026 [F. No. 300196/65/2018-ITA-I] / SO 4318(E) : Notification section 536 (1) of the Income Tax Act, 2025 (30 of 2025) in the case of Noida Special Economic Zone Authority — [भाग II—खण् ड 3(ii)] भारत का रािपत्र : असाधारण 3 4 August 2026
Notification No. 104/2026 [F.No.300196/1/2026-ITA-I] / SO 4308(E) : Notification section 536 (1) of the Income Tax Act, 2025 (30 of 2025) in the case of District Legal Service Authority, Charkhi Dadri — Ministry of Finance 3 August 2026

What a notification is. A notification is made under a power the Act itself gives, and within that power it is law — unlike a circular, which only binds the department. Its reach is the reach of the enabling provision and no wider, and the date it carries decides from when it works.

Source: the Income Tax Department’s own published text — its page for this instrument.