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CBDT Grants Income Tax Exemption Status to National Mission for Clean Ganga (NMCG).

Banking & Finance | Dated: 02 May 2025

On April 22, 2025, the Central Board of Direct Taxes (CBDT), under the Department of Revenue, Ministry of Finance, Government of India, granted income tax exemption to the National Mission for Clean Ganga (NMCG), headquartered in New Delhi. This exemption supports the implementation of the Union Government's flagship Namami Gange Programme, launched in 2014.​

🎯 Key Highlights:

  • - With this recognition, NMCG has become eligible for income tax exemption under clause (46A) of Section 10 of the Income Tax Act, 1961, effective from the Assessment Year 2024–25. ​
  • - NMCG is the implementation body of the Namami Gange Programme, under the Ministry of Jal Shakti. Its objectives include effective abatement of pollution, conservation, and rejuvenation of the National River Ganga. The mission undertakes various projects such as sewage treatment, river surface cleaning, afforestation, industrial effluent monitoring, and promoting public participation in Ganga conservation efforts. ​

💡 Other Important Facts:

  • (i) The exemption has been granted as NMCG qualifies under sub-clause (a) of clause (46A), which allows exemption for entities established under a Central or State Act and engaged in activities related to environmental conservation, sustainable development, or public welfare. ​
  • (ii) NMCG was initially registered as a society on August 12, 2011, under the Societies Registration Act, 1860, and was later upgraded to an authority on October 7, 2016, under the Environment (Protection) Act, 1986.
  • (iii) The CBDT also allowed NMCG's application seeking condonation of delay in filing revised returns for Assessment Years 2021–22, 2022–23, and 2023–24, enabling it to avail income tax exemptions for previous years.

📚 Test Your Knowledge:

Which organization granted income tax exemption to the National Mission for Clean Ganga (NMCG) in April 2025?

Correct Answer: CBDT

🚀 Quick Recap:

About CBDT

  • Chairman : Ravi Agrawal
  • Headquarters: New Delhi