notification no. 87/2026 f.no. 300196/75/2024 ita i / so 3920 e

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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. Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064 and Published by the Controller of Publications, Delhi-110054.