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 Rajasthan State Seed and Organic Certification Agency

Issue Date: 15 October 2025 Published: 15 October 2025

Gazette ID: CG-DL-E-15102025-266948 Download PDF

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Core Purpose

The Central Government notifies the "Rajasthan State Seed and Organic Certification Agency" 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 No. 152/2025 (S.O. 4679(E)) on 15th October, 2025, in New Delhi. This notification, exercising powers under sub-clause (b) of clause (46A) of section 10 of the Income-tax Act, 1961 (43 of 1961), officially designates the "Rajasthan State Seed and Organic Certification Agency" (PAN: AAAAR4064L) for the purposes of the said clause. The agency is constituted under the Seeds Act, 1966 (Act No. 54 of 1966). This notification is effective from the assessment year 2024-2025, provided the agency maintains its status as an authority under the Seeds Act, 1966, with 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 its retrospective effect.

Full Text

REGD. No. D. L.-33004/99 The Gazette of India CG-DL-E-15102025-266948 EXTRAORDINARY PART II-Section 3-Sub-section (ii) PUBLISHED BY AUTHORITY No. 4550] NEW DELHI, WEDNESDAY, OCTOBER 15, 2025/ASVINA 23, 1947 6888 GI/2025 MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION New Delhi, the 15th October, 2025 S.O. 4679(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 State Seed and Organic Certification Agency” (PAN: AAAAR4064L) (hereinafter referred to as "the assessee”), an authority constituted under the Seeds Act, 1966 (Act No. 54 of 1966) a Central Act, for the purposes of the said clause. 2. This notification shall be effective from the assessment year 2024-2025, subject to the condition that the assessee continues to be an authority constituted under the Seeds Act, 1966 (Act No. 54 of 1966) a Central Act, 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. 152/2025/F. No. 300195/42/2024-ITA-I(Part)] 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. SARVESH KUMAR Digitally signed by SARVESH IMAR SRIVASTAVA SRIVASTAVA Date: 2005.10.15 21:17:36-

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