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Compliance Calendar for the month of July, 2023 Simplifying Export Procedures: Tax-Free Supplies for International Trade


(Department of Revenue)



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.

[Notification No.  28 /2020/F.No.300196/16/2019-ITA-I]


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