Income Tax Exemption for Andhra Pradesh Pollution Control Board
- Document
- Notification Notification No. 36/2026
- Effective
- Assessment year 2027-28
This page was written by Patron Accounting’s AI from the official release and reviewed before publishing. It explains the document in plain language. It is not the document itself. Where this page and the original differ, the original governs.
In short
Notification 36/2026 confirms that the Andhra Pradesh Pollution Control Board is now exempt from paying income tax. This change is part of the government's rules for specific state-run environmental bodies.
What has changed
How it worked before
Previously, there was no specific notification granting this tax exemption status to the Andhra Pradesh Pollution Control Board under this section of the Income-tax Act. The board was subject to standard tax rules applicable to such entities.
What has changed
The government has officially notified the board under section 10(46A), which covers income tax exemptions for specific government-established bodies. This means the board's income will not be taxed starting from the assessment year 2027-28, which is the period used to calculate tax for the financial year.
Who this affects
This change specifically affects the Andhra Pradesh Pollution Control Board. It does not apply to private businesses or other government departments.
What you should do
No action is required from the public or business owners. This is an administrative update regarding the tax status of a government board.
The original document
| Issued by | IT |
|---|---|
| Document | Notification Notification No. 36/2026 |
| Full title | Notification No. 36/2026 |
| Effective | Assessment year 2027-28 |
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