The Central Board of Direct Taxes (CBDT) on July 16, 2026, issued a notification regarding Income-tax Exemption for the Delhi Pollution Control Committee.
The following has been stated:-
•The Central Government has notified the Delhi Pollution Control Committee (DPCC) under Section 10(46) of the Income-tax Act, 1961, granting income-tax exemption on specified income, including government grants, statutory fees, penalties, and interest on surplus funds.
•The exemption continues under the transitional provisions of the Income-tax Act, 2025, despite the repeal of the 1961 Act.
•It is subject to conditions that DPCC must not undertake commercial activities, its income sources must remain unchanged, and it must file income tax returns as prescribed.
•The notification is applicable retrospectively for Assessment Years 2024-25, 2025-26, and 2026-27.
The detailed notification is given in the document below.
[Notification No.: S.O. 3919(E)]
