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Case law › Notifications › 2026 › Notification No. 87/2026 [F.No. 300196/75/2024-ITA-I] / SO 3920(E)
Notification 16 July 2026

Notification No. 87/2026 [F.No. 300196/75/2024-ITA-I] / SO 3920(E)

Ministry of Finance

What this is

Notification No. 87/2026 [F.No. 300196/75/2024-ITA-I] / SO 3920(E) was published on 16 July 2026. 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 ActNow
s.4s.4
s.6s.6
s.11s.332, s.333, s.334, s.335, s.337, s.338, s.339, s.340, s.341, s.342, s.344, s.345, s.350, s.355
s.263s.377

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 16th July, 2026
S.O. 3920(E).— In exercise of the powers conferred by Schedule III [Table: Sl. No. 36] read with Section 11 of the Income-tax Act, 2025 (30 of 2025), (hereinafter referred to as the said Act), the Central Government hereby notifies for the purposes of the said clause, 'Delhi Pollution Control Committee (PAN: AADAD2584N)', a body constituted by the Central Government under section 4 of the Water (Prevention and Control of Pollution) Act, 1974 (Act No. 6 of 1974) and section 6 of the Air (Prevention and Control of Pollution) Act, 1981 (Act No. 14 of 1981), in respect of the following specified income arising to the said body namely, as follows:

a. Government grants/subsidies;
b. Consent fees, license fees and application fees collected under statutory mandate;
c. Penalties and fines levied under environmental laws; and
d. Interest earned on bank deposits/investments of surplus funds.

2. This notification shall be effective subject to the conditions that Delhi Pollution Control Committee (PAN: AADAD2584N), –

a. shall not engage in any commercial activity;
b. shall file return of income in accordance with the provision of clause (c)(xiii) of sub-section (9) of section 263 of the said Act, 2025; and
c. its activities and the nature of the specified income shall remain unchanged throughout the financial years.

3. Failure to comply with the conditions specified in paragraph 2 shall result in withdrawal of exemption under Schedule III [Table: Sl. No. 36] read with section 11 and initiation of proceedings under the said Act.

4. This notification shall be applicable for tax years 2026-27 to 2027-28.

[Notification No. 87/2026/F.No. 300196/75/2024-ITA-I]
HARDEV SINGH, 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. 88/2026 [F. No. 503/8/2005-FTD-II] / SO 3926(E)  ·  Notification No. 86/2026 [F. No. 300196/75/2024-ITA-I] / SO 3919(E) →

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.