Notification under section 10(46) of the Income Tax Act, 1961 in the case of Delhi Pollution Control Committee PAN AADAD2584N (Tax Year 2026 to 2028)
The Gazette of India
CG-DL-E-16072026-274563
EXTRAORDINARY
PART II—Section 3—Sub-section (ii)
PUBLISHED BY AUTHORITY
NEW DELHI, THURSDAY, JULY 16, 2026/ASHADHA 25, 1948
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 throughoutthe 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.
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