Notification u/s 10(46A) of the Income Tax Act, 1961 in the case of Rajasthan Housing Board

REGD. No. D. L.-33004/99 The Gazette of India CG-DL-E-07072025-264437 EXTRAORDINARY PART II-Section 3-Sub-section (ii) PUBLISHED BY AUTHORITY No. 2953] NEW DELHI, MONDAY, JULY 7, 2025/ASHADHA 16, 1947 2 THE GAZETTE OF INDIA: EXTRAORDINARY [PART II—SEC. 3(ii)] MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION New Delhi, the 7th July, 2025 S.O. 3020(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 "Rajasthan Housing Board" (PAN: AAALR0046F) (hereinafter referred to as "the assessee"), a board constituted under the Rajasthan Housing Board Act, 1970 (Act No. 4 of 1970), 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 a board constituted under 'the Rajasthan Housing Board Act, 1970' (Act No. 4 of 1970) 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. 72/2025/F. No. 300195/8/2024-ITA-I] MEENAKSHI SINGH, Dy. Secy. 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.