Full Text
REGD. No. D. L.-33004/99
The Gazette of India
CG-DL-E-06012026-269136
EXTRAORDINARY
PART II-Section 3-Sub-section (ii)
PUBLISHED BY AUTHORITY
No. 77]
NEW DELHI, TUESDAY, JANUARY 6, 2026/PAUSHA 16, 1947
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION
New Delhi, the 6th January, 2026
S.O. 87(E).- In exercise of the powers conferred by sub-clause (b) of clause (46A) of section 10 of the
Income-tax Act, 1961 (43 of 1961), (hereinafter referred to as “the Income-tax Act”), the Central Government hereby
notifies "Mussoorie Dehradun Development Authority”, (PAN: AAAAM4651Q) (hereinafter referred to as “the
assessee"), an authority constituted under the Uttar Pradesh Urban Planning Development Act, 1973 (President's Act
11 of 1973) and as regulated under the Uttarakhand Urban and Country Planning Development (Amendment) Act, 2013,
for the purposes of the said clause.
2.
This notification shall be effective from the assessment year 2024-25, subject to the condition that the assessee
continues to be an authority constituted under the Uttar Pradesh Urban Planning Development Act, 1973 (President's
Act 11 of 1973) and as regulated under the Uttarakhand Urban and Country Planning Development (Amendment) Act,
2013 with one or more of the purposes specified in sub-clause (a) of clause (46A) of section 10 of the Income-tax Act.
[Notification No. 03/2026 F. No. 300195/14/2024-ITA-I]
HARDEV SINGH, Under Secy.
Explanatory Memorandum
It is certified that no person is being adversely affected by giving retrospective effect (with effect from the year of
application made before the Board/Department) to this notification.
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. SARVESH KUMAR
SRIVASTAVA Date: 2006.01.06 22:01:43+0530