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Section 27A of the Water (Prevention and Control of Pollution) Act, 1974: the Central Government's guidelines on granting, refusing or cancelling consent, binding on every State Board

Section 27A(1): "notwithstanding anything in this Act", the Central Government, in consultation with the Central Board, may by Gazette notification issue guidelines on granting...

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October 3, 2026
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Last updated: October 2026Verified against: Government sources

Section 27A was inserted by the Water (Prevention and Control of Pollution) Amendment Act, 2024. It lets the Central Government, in consultation with the Central Board, issue guidelines on how State Boards grant, refuse and cancel consent, including how fast they must dispose of applications and how long a consent is valid. Every State Board must then act in accordance with those guidelines.

This article is current as amended up to the Water (Prevention and Control of Pollution) Amendment Act, 2024 (in force from 15 February 2024 in Himachal Pradesh, Rajasthan and the Union territories, and in other States from the date they adopt it). Later amendments and notifications should be checked. For help in preparing a consent application that meets the guidelines, see our compliance documentation service.

Where section 27A applies

Section 27A was inserted by the 2024 Amendment Act. That Act applies in the first instance to Himachal Pradesh, Rajasthan and the Union territories, and to any other State that adopts it by resolution under article 252(1) of the Constitution. See section 1.

In a State that has not adopted the 2024 Act, the earlier position continues: the Water Act has no section 27A. The State Board grants, refuses and reviews consent under sections 25 to 27 and the rules and procedure prescribed in that State, and there is no statutory requirement for it to follow Central Government guidelines of this kind.

Check whether your State has adopted the 2024 Act. This series does not list States.

Section 27A(1): what the guidelines may cover

The text reads: "Notwithstanding anything in this Act, the Central Government in consultation with the Central Board, may, by notification in the Official Gazette, issue guidelines on the matters relating to the grant, refusal or cancellation of consent by any State Board for establishment of any industry, operation or process, or treatment and disposal system or to bringing into use of a new or altered outlet including the mechanism for time-bound disposal of the application made under section 25 or period of validity of such consent."

Breaking it down:

ElementText
Who issuesThe Central Government, in consultation with the Central Board
HowBy notification in the Official Gazette
SubjectGrant, refusal or cancellation of consent by any State Board
For whatEstablishment of any industry, operation or process, or treatment and disposal system, or bringing into use a new or altered outlet
IncludingThe mechanism for time-bound disposal of an application under section 25; the period of validity of consent

Three observations.

  1. "Notwithstanding anything in this Act". The guidelines prevail over other provisions of the Act if they conflict. A State Board's own practice on a point covered by the guidelines gives way.
  2. Time-bound disposal. The guidelines may fix how an application is processed in time. Section 25(7) already provides for deemed consent after four months of a complete application, so the guidelines sit alongside that rule. See section 25.
  3. Validity. Section 25(4)(a)(iii) lets the Board specify the period of validity in the order. The guidelines may now speak to that period.

Section 27A(2): State Boards are bound

"Every State Board, in discharge of its functions for the purposes of grant, refusal or cancellation of consent under section 25 or section 27 shall act in accordance with the guidelines issued under sub-section (1)."

The word "shall" makes the guidelines binding on the Board. They cover the three acts of grant, refusal and cancellation, and the two sections under which consent is dealt with: section 25 (grant or refusal) and section 27 (review, variation or revocation). Section 26 existing discharges are treated alongside section 25 in the Act, and the guidelines text itself should be read for how it treats them.

What this means for applicants

Where the 2024 Act applies, a consent applicant should read the guidelines as well as the Act, since section 27A(1) lets the guidelines deal with:

  • the grant of consent;
  • refusal of consent;
  • cancellation of consent;
  • the mechanism for time-bound disposal of an application; and
  • the period of validity of consent.

The Water consent guidelines of 2025 were issued under this section. They are explained in the sister articles on paragraphs 1 to 9 and paragraphs 10 to 18, and the 2026 changes in the article on the amendment of the consent guidelines. This article does not describe their content, and applies only where the 2024 Act applies.

The Air Act has a matching section; see section 21A of the Air Act.

Practical points

  1. Confirm the applicable regime. Whether section 27A applies depends on whether your State has adopted the 2024 Act.
  2. Read the guidelines and the Board's own notices together. Where the guidelines apply, the Board must act in accordance with them.
  3. Use the guidelines in correspondence. If a Board's request or delay seems out of line with the guidelines on time-bound disposal, you can cite them.
  4. Keep your consent papers in order. A complete application is the basis for time-bound disposal and for deemed consent.
  5. Track amendments. The guidelines are notifications and can be amended.

An example

Bhima Engineering Works Limited operates in a State that has adopted the 2024 Act. Its consent application is pending beyond what the company thinks is a reasonable period. Its compliance head reads the Central guidelines on time-bound disposal and finds the stage at which the Board's processing is overdue. The company writes to the Board citing section 27A(2), which says the Board shall act in accordance with the guidelines, and asks for a decision date.

Need help with consent guidelines?

The guidelines change what you can expect from a State Board, but only if you know which regime applies and what the current text says. Our compliance documentation team can help you prepare your consent file and track the guidelines relevant to your State.

Key takeaways

  • Section 27A was inserted by the 2024 Amendment Act and applies only where that Act applies.
  • The Central Government, in consultation with the Central Board, may issue guidelines on grant, refusal and cancellation of consent, including time-bound disposal and validity.
  • Every State Board must act in accordance with the guidelines under sections 25 and 27.
  • In a State that has not adopted the 2024 Act, there is no section 27A.
  • The 2025 Water consent guidelines were issued under this power; they are explained separately.

Read next

Disclaimer: Based on the Environment (Protection) Act, 1986, the Air (Prevention and Control of Pollution) Act, 1981 and the Public Liability Insurance Act, 1991 as amended by the Jan Vishwas (Amendment of Provisions) Act, 2023 (in force for these Acts from 1 April 2024), the Water (Prevention and Control of Pollution) Act, 1974 as amended by its Amendment Act of 2024 (which applies only in the States and Union territories it names and in States that adopt it), and the National Green Tribunal Act, 2010 as amended by the Tribunals Reforms Act, 2021, as consulted on 3 October 2026. Later amendments, rules and notifications should be checked. This article is general information, not legal advice; check the official text before acting.

Quick recapKey facts & short answers

Key Facts About Section 27A

  • Applies in: All states across India, under the relevant central law.
  • Mode: Mostly online via the official government portal.
  • Typical timeline: Ranges from a few days to a few weeks depending on the case.
  • Non-compliance: May attract penalties, interest or late fees.
  • Expert help: TaxClue completes the entire process end to end for you.

What is section 27A of the Water Act?

A power for the Central Government, in consultation with the Central Board, to issue guidelines on the grant, refusal or cancellation of consent by State Boards, including time-bound disposal of applications and the validity of consent.

Does section 27A bind State Boards?

Yes, where it applies. Section 27A(2) says every State Board shall act in accordance with the guidelines.

Know which registrations your business actually needs — both too few and too many cost money.

— TaxClue Compliance Desk

Section 27A: a key compliance topic in Indian tax and corporate law that businesses and individuals must understand to remain compliant.

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Disclaimer: This article is for general informational purposes only and does not constitute professional tax, legal or financial advice. Laws, rates and due dates change and can vary by individual case — always verify with the relevant government source (e.g. mca.gov.in, incometax.gov.in) or consult a qualified professional before acting. TaxClue accepts no liability for decisions taken based on this content.

People also ask

Questions, answered

Short, direct answers to the 6 questions readers ask most on this topic.

A power for the Central Government, in consultation with the Central Board, to issue guidelines on the grant, refusal or cancellation of consent by State Boards, including time-bound disposal of applications and the validity of consent.

Yes, where it applies. Section 27A(2) says every State Board shall act in accordance with the guidelines.

No. It was inserted by the 2024 Amendment Act, which applies in Himachal Pradesh, Rajasthan, the Union territories and States that adopt it. Check whether your State has adopted it.

There was no section 27A. State Boards acted under sections 25 to 27 and the prescribed procedure.

Section 27A(1) names grant, refusal, cancellation, time-bound disposal and validity. For fees and other contents, read the guidelines themselves, explained in the sister articles.

Yes. Section 21A of the Air Act, inserted by the Jan Vishwas Act, 2023.