Central Government Grants Income Tax Exemption to Andhra Pradesh Pollution Control Board
The Ministry of Finance (Department of Revenue) has recently issued a notification (S.O. 1624(E) dated 27th March, 2026) regarding the Andhra Pradesh Pollution Control Board, which is a board established under the Water (Prevention and Control of Pollution) Act, 1974, by the state Government of Andhra Pradesh.
As per the notification, the central government, using its power given under Section 10(46A)(b) of the Income Tax Act, is granting income tax exemption to “Andhra Pradesh Pollution Control Board”.
However, the notification prescribes a condition which requires the Andhra Pradesh Pollution Control Board to continue to operate as a Board established by the State Government of Andhra Pradesh under section 4 of the Water (Prevention and Control of Pollution) Act, 1974, with one or more purposes specified under section 10(46A)(a).
The income tax exemption applies from the assessment year 2027-28.
