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REGD. No. D. L.-33004/99
The Gazette of India
CG-DL-E-07012026-269175
EXTRAORDINARY
PART II-Section 3-Sub-section (ii)
PUBLISHED BY AUTHORITY
No. 91]
NEW DELHI, WEDNESDAY, JANUARY 7, 2026/PAUSHA 17, 1947
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION
New Delhi, the 7th January, 2026
S.O. 101(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 "Gorakhpur Industrial Development Authority (PAN:AAALG1185A), (hereinafter referred to as "the
assessee"), an authority constituted under the Uttar Pradesh Industrial Area Development Act, 1976 (U.P. Act no.6 of
1976) for the purposes of the said clause.
2. This notification shall be effective from the assessment year 2025-26, subject to the condition that the assessee
continues to be an authority constituted under the Uttar Pradesh Industrial Area Development Act, 1976 (U.P.
Act no.6 of 1976) 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. 05 / 2026 /F.No. 300195/38/2025-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.
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