(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
New Delhi, the 27th May, 2020
S.O. 1658(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, ‘Uttarakhand Environment Protection & Pollution Control Board’, Dehradun(PAN AAALU0160D), a Board constituted by the Government of Uttarakhand, in respect of the following specified income arising to that Board, namely:—
- consent fee;
- no objection certificate fee;
- bio medical waste fee;
- hazardous fee;
- stack/analysis fee;
- bank guarantee forfeited;
- income against RTI application charges;
- reimbursement of the expense received from Central Pollution Control Board towards National Air Monitoring Programmes;
- monitoring fees;
[भाग II—खण्ड 3(ii)] भारत का रािपत्र : असाधारण 3
- interest from savings accounts & FDRs;
- public hearing fee;
- interest from house loan advance to staff; and
- income by sale of old scrap items and tender fee etc.
- This notification shall be effective subject to the conditions that Uttarakhand Environment Protection and Pollution Control Board,-
- shall not engage in any commercial activity;
- activities and the nature of the specified income shall remain unchanged throughout the financial years; and
- 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.
- shall file the Audit report along with the Return, duly verified by the accountant as provided in explanation to section 288(2) of the Income-tax Act, 1961 along with a certificate from the chartered accountant that the above conditions are satisfied.
- This notification shall apply with respect to the assessment years 2020-2021, 2021-2022, 2022-2023, 2023-2024 and 2024-2025.
PRAJNA PARAMITA, Director