Ministry of Finance Department of Revenue Central Board of Direct Taxes

Notification u/s 10(46A) of the Income Tax Act, 1961 in the case of Ayodhya Vikas Pradhikaran (Ayodhya Development Authority)

Issue Date: 07 November 2025 Published: 07 November 2025

Gazette ID: CG-DL-E-07112025-267459 Download PDF

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Core Purpose

The Central Government notifies 'Ayodhya Vikas Pradhikaran (Ayodhya Development Authority)' for the purposes of sub-clause (b) of clause (46A) of section 10 of the Income-tax Act, 1961.

Detailed Summary

The Ministry of Finance (Department of Revenue), through the Central Board of Direct Taxes, issued Notification S.O. 5061(E) on November 7, 2025, under the powers conferred by sub-clause (b) of clause (46A) of section 10 of the Income-tax Act, 1961 (43 of 1961). This notification formally designates 'Ayodhya Vikas Pradhikaran (Ayodhya Development Authority)' [AAALA0206C], an authority constituted under the Uttar Pradesh Urban Planning and Development Act, 1973 (President Act 11 of 1973), for the purposes of the said clause. The notification is effective from the assessment year 2024-25, provided the Ayodhya Vikas Pradhikaran continues to operate as an authority under the Uttar Pradesh Urban Planning and Development Act, 1973, with one or more of the purposes specified in sub-clause (a) of clause (46A) of section 10 of the Income-tax Act. An Explanatory Memorandum certifies that no person is adversely affected by the retrospective effect of this notification. The official reference number for this notification is 159/2025/F. No. 300195/58/2024-ITA-I.

Full Text

REGD. No. D. L.-33004/99 The Gazette of India CG-DL-E-07112025-267459 EXTRAORDINARY PART II-Section 3-Sub-section (ii) PUBLISHED BY AUTHORITY No. 4906] NEW DELHI, FRIDAY, NOVEMBER 7, 2025/KARTIKA 16, 1947 MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION New Delhi, the 7th November, 2025 S.O. 5061(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 "Ayodhya Vikas Pradhikaran (Ayodhya Development Authority)" [AAALA0206C] (hereinafter referred to as "the assessee”), an authority constituted under the Uttar Pradesh Urban Planning and Development Act, 1973 (President Act 11 of 1973), 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 and Development Act, 1973 (President's Act 11 of 1973) 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. 159/2025/F. No. 300195/58/2024-ITA-I] MEENAKSHI SINGH, Dy. Secy. Explanatory Memorandum It is certified that no person is being adversely affected by giving retrospective effect 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. RAVINDER KUMAR Digitally signed by RAVINDER KUMAR Date: 2025.11.07 20:21:31 +05'30'

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