CBDT approved tax exemption for NMCG under with clause 46A of Section 10 of the Income Tax Act, 1961

Section 10 of the Income Tax Act, 1961 delineates various categories of income that may be exempt from taxation, aimed at alleviating the financial burden on specific entities. Clause (46A) within this section provides tax exemptions to statutory bodies or authorities established under Central or State legislation, provided they operate for public purposes.

Are you aware that the Ganga River basin is the largest in India, covering 27% of the nation's land area and supporting approximately 47% of its population? This trans-boundary river creates the world's largest delta, the Sunderbans, which spans both India and Bangladesh.

The basin extends across 11 states, representing nearly 27% of India's total geographical expanse. Approximately 65.57% of this basin is utilized for agricultural purposes, while water bodies account for 3.47% of the area. Despite receiving 35.5% of the total precipitation, the Ganga River Basin is the second most water-stressed basin in India, following the Sabarmati Basin, with only 39% of the average annual per capita rainwater input among the major river basins in the country.

This provision enables these authorities to optimize their financial resources by exempting them from income tax liabilities, thereby fostering their ability to fulfill their objectives without being hindered by financial constraints.

The National Mission for Clean Ganga (NMCG) was established in 2011 as a society under the Societies Registration Act of 1860, initially functioning as the implementation body for the National Ganga River Basin Authority (NGRBA).

Following the dissolution of the NGRBA on October 7, 2016, the National Ganga Council was created to supervise the restoration and safeguarding of the Ganga River. The rejuvenation framework for the Ganga comprises a five-tier system at national, state, and district levels aimed at addressing pollution and ensuring sufficient water flow.

This structure includes the National Ganga Council, which is chaired by the Prime Minister of India, the Empowered Task Force (ETF) led by the Union Minister of Jal Shakti, the National Mission for Clean Ganga (NMCG), State Ganga Committees, and District Ganga Committees located in areas adjacent to the Ganga and its tributaries.

The NMCG operates with a two-tier management system, featuring a Governing Council and an Executive Committee, both overseen by the Director General (DG) of NMCG. The Executive Committee has the authority to approve projects with a budget of up to ₹1000 crore.

Additionally, the 'Namami Gange Programme' is an Integrated Conservation Mission that was sanctioned as a 'Flagship Programme' by the Union Government in June 2014, with a financial allocation of Rs.20,000 Crore, aimed at achieving the dual goals of effectively reducing pollution and conserving and rejuvenating the National River Ganga.