Context: The Central Board of Direct Taxes (CBDT) has granted Tax Exemption to the National Mission for Clean Ganga.
National Mission for Clean Ganga (NMCG)
- National Mission for Clean Ganga (NMCG) is a registered society under the Ministry of Jal Shakti (GOI).
- It acted as the implementation arm of the National Ganga River Basin Authority (NGRBA), which was constituted under the Environment (Protection) Act (EPA), 1986.
- NGRBA was dissolved on 7th October 2016 and was replaced by the National Council for Rejuvenation, Protection, and Management of River Ganga (referred to as National Ganga Council).
Aim of NMCG
- To ensure effective abatement of pollution and rejuvenation of the river Ganga.
- To maintain minimum ecological flows in the river Ganga with the aim of ensuring water quality and environmentally sustainable development.
Legal Provision
- NMCG is now notified under Clause 46A of Section 10 of the Income Tax Act, 1961.
- Clause 46A allows income tax exemption to bodies, authorities, boards, trusts or commissions established under Central/State Acts for specific purposes.
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